As a result of the stagnating economy due to the COVID-19 pandemic, an increasing number of companies are experiencing liquidity problems. Investors in real estate could increase their liquidity position by selling business assets and lease them back (“sale-and-lease-back”), thereby generating an immediate cashflow. European and national case law recently emphasized VAT consequences of sale-and-lease-back transactions.
Authors: Kevin van Lierop and Maud Verscheijden
Source: Deloitte
Latest Posts in "Netherlands"
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Court Denies Tax Deduction for Family Business Succession Advisory Costs as Private Expenses
- No deduction of input tax for private advisory fees shareholders
