- The compensation is for the tenant’s loss when a lease ends for properties used for public-facing activities.
- The tenant is entitled to compensation unless the lease ends due to non-compliance, termination, withdrawal by the tenant, or bankruptcy.
- The compensation equals 18 months of the last paid rent or 21 months for hotel activities.
- Legal rulings exclude this compensation from VAT, while administrative practice previously stated otherwise.
Source: eutekne.info
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.