Refund Right Follows VAT Credit in Business Transfer: Legal Subject Varies Based on Agreement

• In the case of a business transfer, the transfer of the VAT credit can be agreed upon
• The VAT credit can be included in the transfer or excluded
• If the VAT credit is transferred, the new owner of the business can claim a refund
• The VAT credit is automatically transferred with the business transfer
• The new owner of the business is the legitimate entity to request a refund of the VAT credit
• Legal confirmation that the transfer of the credit can occur even if it has not been claimed yet
• The new owner of the business must meet the requirements to request a refund of the VAT credit

Source: eutekne.info

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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