The following applies to the relationship between the second home tax and the spa contribution:

Municipalities that are fully or partially recognized as spas, health resorts or resorts can levy a spa contribution to cover their expenses for facilities and events that serve spa or recreational purposes. The spa contribution is the consideration for the fact that the person liable to pay the contribution is offered the opportunity to use the facilities and participate in the events. Flat-rate spa fees can be levied on second home owners. As a result, second home owners are generally also subject to the visitor's tax. Only persons who have their main residence within the meaning of the registration law in the spa area are exempt from the spa tax.

The second home tax, on the other hand, is an expense tax on economic performance, which is reflected in the use of income for personal living expenses - in this case the ownership of a second home. As a tax, it serves to generate revenue for the municipality without there being a legal earmarking for its use. Second home tax and visitor's tax are therefore two different levies in legal terms and are not of the same nature. It follows from this that an apartment owner can also be required to pay a spa contribution in addition to the second home tax.