Real Estate VAT Structuring: Options for Transfer of Real Estate under VAT Regulations

• Value added tax and real estate is a common topic in VAT advisory services
• Three ways to account for the sale of a property for VAT purposes: exempt supply, voluntarily taxed supply, notification procedure
• Sale of a property as an exempt supply means the sales transaction itself does not trigger VAT
• Example 1: Hans Muster AG sells property as an exempt supply, resulting in a change of use and input tax adjustment
• Example 2: Hans Muster AG includes input tax deduction for renovation of property before selling it as an exempt supply

Source: primetax.ch

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.

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