||The Dutch and German Waddencoast belong to the international Waddensea area, which was assigned the status of World Heritage Site by UNESCO in 2009. Cross-border comparison shows both areas have similar natural resources, however show different developments where tourism is concerned. While along the German coast artificial beaches, marinas and campsites are represented, these tourism assets are less matured along the Dutch Waddencoast. Empirical evidence shows that the natural and cultural resources of a destination constitute only a comparative advantage of a tourist area: they are a necessity but not a sufficient condition for being competitive (Cracolici & Nijkamp, 2009). Hence, if these resources do not provide an answer in explaining the difference in tourism development between Germany and the Netherlands, explanations should be sought elsewhere. Moscardo (2014) emphasized on the complex pattern of governments, entrepreneurs and other actors within the process of community development and called for a need to understand the interplay between tourism and other community activities. This research paper focuses on the interplay between tourism entrepreneurs and their environment. The purpose is to understand the difference in tourism development along the Dutch and German Waddencoast by exploring the meanings, feelings and beliefs German and Dutch tourism entrepreneurs attach to their environment.