MP12345
2020-08-17 15:32:50
- #1
This is what is stated in the link: Value-added tax: The sale of the property is exempt from VAT (§ 4 No. 9a UStG). However, the services of the architect and the construction craftsmen are subject to VAT according to the general rules.I am not a tax advisor, but I think: if the land and house are considered as a unit, all relevant taxes apply to the entirety (?). If you are lucky, I am mistaken regarding VAT - but essentially the warning remains: what the tax office considers as a unit is not remedied by registering your fiancée in the commercial register of the property company and your brother-in-law in the construction company. If an identical "beneficial owner" stands behind it and has influence on the management and/or it can be derived from a number of similar cases that the split personality is actually a single one, then the tax trap will snap shut.