- Aporting real estate to a TBS (Towarzystwo Budownictwa Społecznego) is not subject to VAT.
- TBS operates non-profit.
- Gmina (municipality) does not receive dividends from TBS.
- Gmina acts as a public authority when contributing real estate to TBS.
- Aporting real estate to other municipal companies may be subject to VAT.
- The principles and objectives of the company are crucial in determining VAT liability.
- Aporting real estate to a municipal company managing properties that does not have TBS status may be subject to VAT.
Source: mddp.pl
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.
