Value added tax

Rental operation is principally not subject to value added tax regardless of the legal form of business. However, there are situations where the landlord may wish to apply for VAT registration. In addition, accommodation services are subject to VAT when operated in a professional capacity 

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Rental operation is principally not subject to value added tax regardless of the legal form of business. However, there are situations where the landlord may wish to apply for VAT registration. In addition, accommodation services are subject to VAT when operated in a professional capacity