Revocation of Waiver of VAT Exemption for Real Estate Delivery – FG Bremen Decision

• The FG Bremen ruled that a waiver of VAT exemption for property deliveries can be revoked outside of a notarized purchase agreement
• The revocation can occur as long as the tax assessment is still appealable or subject to review
• Section 9(3) of the UStG only applies to waiver of tax exemption, not revocation
• The case involves the scope of a waiver of VAT exemption in relation to a property purchase
• The plaintiff acquired a property with a residential and commercial building in 2016
• The dispute centers around the revocation of the waiver of VAT exemption in the purchase agreement

Source: datenbank.nwb.de

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.

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