- The Schleswig-Holstein Fiscal Court held that input VAT on development and related ancillary costs for preparing commercial land can be deducted even if parts of the land are transferred to the municipality free of charge.
- The taxpayer’s business was to develop land and sell serviced plots to small and medium-sized businesses for commercial use.
- The sales were made with waiver of VAT exemption under section 4 No. 9a UStG.
- To develop the sites, the company entered into development agreements with local municipalities and undertook the necessary infrastructure measures.
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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