No fixed establishment for VAT purposes for property companies without staff

THE COURT OF JUSTICE OF THE EUROPEAN UNION (‘CJEU’) CONFIRMED IN DECISION C-931/19 OF 3 JUNE 2021 THAT THE LETTING OF IMMOVABLE PROPERTY ABROAD, WHERE THE PROPERTY OWNER DOES NOT HAVE ITS OWN STAFF TO PERFORM LETTING-RELATED SERVICES, DOES NOT GIVE RISE TO A FIXED ESTABLISHMENT FOR VAT PURPOSES IN THE COUNTRY WHERE THE PROPERTY IS LOCATED.

Source: arendt.com

See also ECJ C-931/19 (Titanium) – No fixed establishment if the owner of the property does not have his own staff