The Court of Appeal in 's-Hertogenbosch ruled on 14 October 2026 that a man who rented a year-round pitch for a static caravan at a campsite in Hilvarenbeek must pay second-home tax for 2022 and 2023. The court classified the caravan as furnished accommodation because it had a kitchen, shower, toilet and sleeping area and was connected to utilities. Hilvarenbeek's second-home tax in 2023 was €382.40 for properties valued under €65,000 and €792.40 for those valued at €65,000 or more. The owner's arguments that he did not rent out the caravan and was not registered in the municipality were rejected.
