De Telegraaf puts its finger on the sore spot: holiday homes are becoming more expensive and complex from a tax perspective. With the current flat rate (6% notional return and 36% levy), a WOZ value of €500.000 already results in €10.800 in tax per year. And from 2028, there will be a system change involving settlement on rental income *and* value appreciation from January 1, 2028. This means one thing for holiday parks with fragmented ownership: private owners will become even more critical and tolerate less and less “leakage” in the revenue model.
And that is precisely where the problem lies: if you have both a higher tax burden and a 20–30% commission plus management and administrative costs, then nothing is left for innovation, let alone return distribution.
The most underestimated problem in the holiday park industry is not the guest. It is the chain. Too many layers all pulling at the same euro: tour operator, OTA, management layer, cleaning, technical services, owners' association, energy, insurance, levies. And meanwhile, the guest expects higher quality, more convenience, and a better experience. Then you know one thing for sure: this model cannot go on forever.
The role of the tour operator is played out.
I am stating this bluntly on purpose. Not because distribution is unimportant, but because the power dynamic has become skewed. If a 25% commission is considered “normal,” while management and supply chain costs are added on top of that, then the park has no room for investment and nothing is left for a return distribution.
And the political establishment isn't helping matters either. VAT/Box 3 discussions and fiscal uncertainty are dampening confidence, and consequently the exit value. After all, who wants a holiday home that requires financial outlay?
Also pay attention to the behavior of the major players: they are divesting older parks, opting for fee revenues, and avoiding the real renovation and innovation risks. They have monetized their own recreational real estate; the risk now lies more often with the Owners' Associations. That is rational on their part, but disastrous for the park that *must* continue to exist.
New division of roles: control returned to park and region
The future lies in:
- In-house operation (or demonstrable “park-first” management)
- Smart operating models (receptionless, keyless, digital guest journey)
- Integration with local businesses (regional connection that increases spending)
- Hybrid concepts (accommodation + day recreation + food + boutique)
That is not talk of trends. That is a pure necessity to rebuild margins.
Hopeless developments: holiday parks >80 units
I like to challenge sacred cows. “Building more than 80 units” is still often the reflexive response of traditional property development. But mass without differentiation equals price pressure. And price pressure is precisely what you cannot fight against right now with rising costs. Moreover, the market for medium-sized holiday parks is saturated, and consumers are looking for something unique and special.
The future lies more often in:
- small-scale and exclusive, with limited staff pressure
- nature + privacy, outdoor experience
- wellness/retreat
- design with a wow factor
- not selling off individual units and privately owned recreational real estate
- offer that works year-round
Mini & Micro Resorts: the experience sells, not the square meter
Boutique/mini-resorts demonstrate that you can earn more with fewer units, provided the product is right. Examples of this (Marber, Cuber Suites Veluwe, Boutique Hotel Beekhuizen, Warredal, Weelderik/Brinckerduyn-style) revolve around luxury, technology, privacy, and a sleek concept.
With this, you increase:
- ADR (revenue per guest per day)
- occupancy rate in shoulder seasons
- stay value (extras, packages, in-accommodation food)
Hybrid connection with the region: spending is the new occupancy
Visitors don't just come to sleep. They want to do something. That is where your regional gold lies:
- cycling/walking routes + local hospitality
- regional products in shop/clubhouse
- collaboration with attractions, museums, events
- local food identity instead of standard snack bar
Whoever organizes that well creates a park that:
- has more “reason to book”
- receives more repeat visits
- realizes structurally higher spending per guest
Practical note from the consultancy market
Over the past two months, we as experts have once again been out and about seeking advice and inspiration: visiting, among others, De FliereFluiter, Hof van Saksen, Buitengoed de Boomgaard, Residence Terschelling, Netl, De Schoapvolte, Panda Rosa, and Tolhek, plus inspirational visits to De Tovertuin and an alpaca farm. Everywhere you see the same shift: less dependence on a single chain, more control over the concept, and above all: organizing spending as a new revenue model.
Solutions summary for Part 2
- Taking back control: in-house operation or park-first management.
- Reducing chain leakage: direct bookings as the backbone, OTA as the filler.
- Smart operation: keyless, reception-less, digital guest journey → higher reviews, less staff pressure.
- Concept choice: stop mass >80 without distinction; opt for small-scale/exclusive/year-round.
- Region as a revenue engine: local entrepreneurs and the day experience increase spending per guest.
What I see reflected in all those recent visits and advisory projects is no coincidence, but a pattern: the market punishes mediocrity and rewards control. The parks that are now accelerating consistently do one thing differently: they no longer let the supply chain determine what remains, but organize their revenue model themselves. This starts with control over distribution (direct as a foundation), continues with smart operations (frictionless, scalable, less pressure on staff), and ends where the real money is: spending. Not just with the overnight guest, but specifically with the visitor from the region returning for food, experience, and activities. And then it suddenly becomes clear: “from commission-based park to controlled park” is not a marketing ploy, but a necessary transition to be able to invest again, safeguard quality, and make your product future-proof. Those who take this step now regain headroom on the balance sheet and stability in operations. Those who remain stuck in the old model see their margins evaporate—and then it is just a matter of waiting until the next bill proves decisive.
With thanks to (author of this article): Hans van Leeuwen, Leisure Expert and Recreation Consultant with 45 years of experience and founder of SLIMMadvies.
We help holiday parks and accommodation concepts move towards a future-proof revenue model with SLIMMscan, SLIMMplan, SLIMMboost, and the SLIMMshort-stay Review: practical, fast, and focused on occupancy, length of stay, and spending.
Click here for part 1:
The traditional holiday park is bankrupt
Click here for part 3:
The new holiday park – Hoods, Micro-Resorts, FECs and Fun Holidays