Tax and VAT relating to commercial properties
Tax and VAT relating to commercial properties
Questions of a VAT or tax nature often arise in relation to commercial properties.
This applies to rental properties as well as properties used in one's own business. And regardless of whether it is a residential property, a commercial property or a factory.
Tax
When buying real estate, the transfer sum must be divided between land, buildings, installations and movable property. If the buildings are eligible for depreciation, the purchase price must also be distributed between the individual buildings if there are several of these. It is therefore important that a distribution of the transfer sum isagreed in the transfer agreement, otherwise the distribution can be determined by the Tax Agency.
Read more in our one-pager, available here.
Download