Under certain conditions, the VAT exemption applies to the supply and rental of immovable property. These exemptions do not apply to movable property. The distinction between real estate and movable property is not always easy to make. In the Maierhofer judgment, the distinction between immovable and movable property is further defined.
- Judgment of the Court of Justice
- Real estate concept today
- Practice
Source: www.btwinstituut.nl
Latest Posts in "Germany"
- Updated NACE Codes for VAT: EU Implementation and Application Guidance by BZSt
- German VAT Reform: Changes Effective January 2026
- Services provided by a prevention and personal development coach may be exempt from VAT
- Germany updates Tax Code Application Decree to reflect recent GoBD changes
- Germany 2026 Tax Reform: Permanent 7% VAT for Restaurants, Increased Charitable Allowances
