- Individual acquired a 1/3 share in a plot of land for private residential purposes in 2022
- Property was not used for business or agricultural activities
- Individual plans to sell share to a company for development
- Sale of share is not considered an economic activity subject to VAT
- Transaction falls within the scope of private asset management, not organized commercial activities
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.
