- Using a leasing company as the developer to build a property and rent it to a bank mainly to recover input VAT on construction costs may be considered an abusive arrangement.
- In such cases, Austrian tax authorities can deny the VAT benefit under abuse-of-law rules.
- This was confirmed by the Supreme Administrative Court of Austria on 30.01.2026 (Ra 2023/13/0002).
Source: leitnerleitner.com
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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