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VAT Developments of Real Estate Sale, Lease or Self-use

13.03.2014 – Revenues from the sale and lease of real estate are in principle not subject to VAT. Under certain circumstances an election to subject such revenues to VAT might be possible. This can be an advantage in order to reclaim paid VAT. This Newsletter outlines the various VAT treatments of revenues from real estate and also describes the latest practice statements of the Swiss VAT authorities.