The Arnhem-Leeuwarden Court has recently ruled in two cases that the transfer of a rented apartment complex or a rented care complex by a project developer to an investor can be regarded as the transfer of a generality of goods (and thus none with 21% VAT-taxed delivery). In the opinion of the Court of Appeal, it is sufficient that an autonomous economic activity (read: the operation of a business in order to obtain permanent income from it) can be carried out for VAT with the leased property.
Source BTW Instituut
