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VAT Deduction Adjustment Even When Property Is Leased to the Business Assignee

  • VAT deduction must still be adjusted even if the property is leased to the company that acquired the business.
  • The tenant continuing taxable activity does not affect the landlord’s VAT position.
  • The key issue is the prior use of the property in the transferred business and the related lease arrangement.

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.



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