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Transfer of leased real estate by project developer to investor: Transfer of Going Concern?

The Arnhem-Leeuwarden Court has recently ruled in two cases that the transfer of a rented apartment complex or a rented care complex by a project developer to an investor can be regarded as the transfer of a generality of goods (and thus none with 21% VAT-taxed delivery). In the opinion of the Court of Appeal, it is sufficient that an autonomous economic activity (read: the operation of a business in order to obtain permanent income from it) can be carried out for VAT with the leased property.

Source BTW Instituut

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