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
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