Lake Constance: Visitor's tax judgement has consequences for many boat owners
Pascal Schürmann
· 09.02.2026
As reported here last week, the Administrative Court in Mannheim dismissed the plaintiffs' applications in the latest judicial review proceedings against the current visitor's tax bylaws of the municipality of Kressbronn and did not allow an appeal. Mayor Daniel Enzensperger was relieved that the legal situation had now been clarified. This creates legal certainty for both the municipality and the affected berth holders.
End of a years-long legal dispute
This was preceded by a long dispute. It began in 2019, when the Kressbronn municipal council decided to extend the tax to non-local boat owners who rent a permanent mooring in the municipal area. Harbour operators, boat clubs and affected owners had successfully filed several lawsuits against this, and the municipality had to repeatedly amend the tourist tax statutes.
The process was apparently followed closely by neighbouring communities. As reported by SWRthe judgement of the Administrative Court sends out a signal. According to the broadcaster, Langenargen, Überlingen and Bodman-Ludwigshafen are now also considering introducing a visitor's tax for boat owners or already have plans in the pipeline. Elsewhere, things are already further along. Uhldingen-Mühlhofen, Friedrichshafen and Sipplingen already have corresponding regulations in place.
The visitor's tax is basically a tax that must be paid by people who are not resident in the municipality and who have the opportunity to use municipal facilities and take part in events. While overnight guests in the municipality are traditionally obliged to pay, day tourists are often exempt from the visitor's tax due to the high collection costs. The extension to boat moorings led to considerable resistance from local harbour operators and boat owners.
Dispute over visitor's tax on Lake Constance not an isolated case
The municipality of Kressbronn is not an isolated case with its visitor's tax for non-resident permanent berth tenants, which now amounts to just under 60 euros per year - originally around 200 euros had been charged. In Uhldingen-Mühlhofen it is 52.50 euros. Those who pay receive the "Echt Bodensee Card" and can use tourist offers and facilities.
Peter Mayer, a 64-year-old architect from Biberach, who has been sailing on Lake Constance for eight years, criticised the visitor's tax as unfair to YACHT years ago. He said: "The tourist tax is supposed to finance tourist facilities in the municipality, such as the lido here, which you can then use at a favourable price. But I'm not there. I come to the municipality as a non-local permanent resident who has his own boat in a private harbour and not as a tourist." Mayer saw a clear difference between sailors and hotel guests and was unable to accept the argument that people presumably use Kressbronn's tourist facilities.
Question of principle instead of amount of money
For Mayer, his opposition to the visitor's tax was not primarily about the amount of money, but a question of principle. "If Kressbronn gets its way here, other municipalities will follow suit. I'm sure of that," he feared. He will probably be proved right.
Pascal Schürmann
Editor YACHT
Pascal Schürmann joined YACHT in Hamburg in 2001. As head of copywriting and head of the editorial team, he makes sure that all articles make it into the magazine on time and that they are both informative and entertaining to read. He was born in the Bergisches Land region near Cologne. He learned how to handle the tiller and sheet as a teenager in a touring dinghy on the Sneeker Meer and on a tall ship on the IJsselmeer. During and after his studies, he sailed on the Baltic Sea and in the Mediterranean. As a trained business journalist, he is also responsible for boat financing and yacht insurance reports at YACHT, but also has a soft spot for blue water topics.
