- Double burden of real estate transfer tax and sales tax; no single service by multiple entrepreneurs; services of third parties not exempt from sales tax
- Previous: Saxon Finance Court, October 24, 2023, Ref: 2 K 398/23
- Services of third parties that are considered separate from the tax-exempt turnover are not exempt from VAT
- This applies even if the person transferring real estate or building rights and the person constructing the building are closely related
- The appeal of the plaintiff against the decision of the Saxon Finance Court on October 24, 20232 K 398/23 is dismissed as unfounded
- The question of whether a personal connection between the person transferring real estate or building rights and the person constructing the building leads to a single service and therefore VAT exemption is not in need of clarification according to the consistent jurisprudence of the BFH.
Source: bundesfinanzhof.de
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.
