Finland Supreme Administrative Court Clarifies Right to Apply for VAT Liability on Property Rights Transfers

The Finnish Supreme Administrative Court Jan. 23 posted online Decision No. KHO:2025:9, clarifying the right to apply for VAT liability on the transfer of property rights. The taxpayer, a company, sought clarification on whether three housing companies, which are members of a group and are to be established, have the right to apply for VAT liability regarding the transfer of the right to use and manage the group’s common space. The Administrative Court overturned the Tax Administration’s ruling that the three housing companies didn’t have the right to apply for VAT liability regarding the specified transfer of rights. On appeal, ...