- Users of perpetual usufruct are treated unequally in terms of VAT
- According to the tax authorities, the method of acquiring ownership of a property by perpetual usufruct users can affect VAT treatment
- The discrepancies arise from a ruling by the Court of Justice of the European Union from February 25, 2021
- The essence of the transaction remains the same regardless of the method of acquiring ownership
- There may be a change in the tax authorities’ interpretation in the future, aligning with the EU court ruling and treating the sale of ownership rights to perpetual usufruct users as a separate supply subject to VAT.
Source: mddp.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.
