- Individual plans to sell 1/3 share in real estate property in Poland
- Property acquired for private residential purposes, not for business activities
- Sale of share not subject to VAT based on tax laws and EU case law
- Individual not considered a VAT taxpayer for this transaction
- Sale falls under private asset management, not commercial or business activity
- Tax authority agrees that sale will not be subject to VAT
Source: sip.lex.pl
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.