- 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.hu
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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