to the tenant
A tenant who gives up an old apartment and receives a new one in eviction-construction: Exemption from appreciation tax up to the value of the exchange apartment + a certain difference.
to the entrepreneur
The developer is liable for VAT on the construction services, but benefits from various tax breaks.
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.