BMF Letter on VAT Exemption for Leasing Operating Equipment as Ancillary to Building Leasing

The letter discusses VAT exemption for leasing operating equipment.
It references case law to clarify when operating equipment is considered an ancillary service to building leasing.
Examples provided include rooftop PV systems, sports halls, and swimming pools.

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.