- No input VAT deduction is allowed for decontamination costs incurred decades after business activity.
- Remediation of land intended for sale does not qualify for input tax deduction under Austrian VAT law.
- A legal obligation to remediate does not create a direct and immediate link to the former taxable business.
- This applies even if the contamination was caused by the previous business activity.
- Federal Finance Court decision: 09.04.2025, RV/5100360/2023.
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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