Supreme Court: Only Buildings, Not Land, Subject to VAT in Free Transfers to Spouses

The Supreme Administrative Court ruled on 29 October 2025 (case I FSK 1762/22).
In a free-of-charge transfer of real estate to spouses’ individual property, only the building is subject to VAT.
The building is considered goods produced by the taxpayer, with input tax deduction rights exercised.
The land itself is not subject to VAT during its free-of-charge transfer.

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.