• Polski
  • VAT real estate transactions

    The sale or purchase of real estate is associated with the turnover of significant amounts of money from the perspective of any business. The process of buying or selling real estate is preceded by a lot of analysis starting with market analysis, location, purpose of the property, and, of course, ending with property valuation. 

    Trading in real estate involves many risks, which must be properly identified, verified even before the transaction. Often, a very wrongly overlooked aspect is the verification of the planned transaction in terms of VAT settlements. Failure to properly verify a transaction involving real estate can lead to mistakes in aspects such as VAT taxpayer status, first settlement, correct VAT rate, eligibility for exemption, profitability and efficiency of the planned method of acquiring or disposing of real estate. 

    Real estate transactions are one of the types of VAT transactions where many a doubt can arise. Given the amount of both domestic and EU case law, as well as the changing practice of the tax authorities, leaving this issue without proper care can result in severe consequences that may even impinge on the profitability of the transaction being carried out. 

    Therefore, already at the stage of planning the transaction, we should dispel all doubts about the principles of settlement of this transaction, in order to avoid unnecessary and costly complications whether at the stage of the transaction itself or already after it has been carried out. 

    Who is it for?
    • Is your company planning to sell a property?
    • Is your company planning to purchase real estate?
    • Your corporate group plans to transfer real estate among its members?
    • Do you own a sizable property that you plan to sell after subdividing it in advance and adjusting it to market needs?
    • Are you planning to start a real estate development or construction business?
    Our support scope:
    • Analysis of the VAT taxpayer status of the planned transaction.
    • Analysis of the appropriate method of taxation of the real estate purchase/sale transaction.
    • Analysis of the profitability of the planned method of acquiring real estate in the group.
    • Comprehensive support in the examination of real estate for VAT.

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      Michał Tokarz

      tel. +48 660 547 069

      Michał Majczyna

      tel. +48 792 055 525

      Anna Jankowska

      tel. +48 510 549 888


      Bartosz Tomczak

      tel. +48 605 602 663

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      We teach at universities, including the School of Economics

      Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.

      Authors and commentators of tax publications in the trade press.