Combination transactions

Definition

Combination deal: A landowner hands over part of the land to a developer, in exchange for apartments in a project to be built.

Taxation

  • Land owner: Appreciation tax on the part sold
  • Developer: VAT on construction services
  • Purchase tax: on each side

Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.