VAT Applies to Assignment of Preliminary Real Estate Sale Contracts, Including All Contract Types

The transfer of a preliminary sales contract is subject to VAT.
VAT applies to the transfer of all types of contracts, including those related to real estate.
This includes cases where the preliminary contract is assigned by the original buyer to another party.

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.