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VAT on real estate – sale of real estate with large land adjacent – functional building

The Tax Council confirms that Property X can be sold without VAT. The property consists of an area of ​​approx. 13,000 m2, on which are two buildings – a clubhouse of approx. 100 m2 (brick building) and an outbuilding of approx. 40 m2 (wood paneling).

The Tax Council confirms that Property Y can be sold without VAT. The property consists of an area of ​​approx. 700 m2, on which there is a detached house of approx. 130 m2.

The buildings on the two areas must be demolished with a view to constructing approx. 110 homes on the area in the form of multi-storey homes and terraced houses.

Source: skat.dk

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