In its recently published order W. sp. z o.o. of January 16, 2023 (C-729/21) the Court of Justice of the European Union has made it clear that the transfer of the transfer of a leased property may be VAT neutral. A such a transfer can be qualified as a VAT-neutral transfer as the transfer of a transfer of a generality of goods and services or of a branch of activity of a of a company. This position has important implications for the Belgian real estate market.
Source: Deloitte
