Summary: Recognition of VAT Taxpayer Status and Possibility of VAT Exemption Application

Recognition of the client as a VAT taxpayer
Client’s belief that she will not be a VAT taxpayer when selling a share in the perpetual usufruct right of land along with ownership of a commercial building is incorrect
The property is used for business purposes (rental) and not solely for personal use, so the client will be a VAT taxpayer when selling the share
Possibility of applying VAT exemption
The sale of the commercial building will be exempt from VAT under Article 43(1)(10) of the VAT Act
The sale of the land (share in the perpetual usufruct right of land) on which the building is located will also be exempt
Client’s position regarding the possibility of applying the exemption is correct

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.