Finland Tax Agency Updates Guide on VAT for Transfer of Right to Use Real Estate

The Finnish Tax Administration Jan. 21 updated Guide No. VH/5624/00.01.00/2024, on applying for VAT on the transfer of the right to use real estate. Topics covered include: 1) taxable and tax-exempt transfers of the right to use real estate, and the requirements for applying for VAT, with examples; 2) conditions for a chain of VAT applications, where the same space has been rented several times; 3) whether the activity carried out is a transfer of the right to use real estate, a temporary transfer of the right to use the premises, or some other sale of a service; 4) the ...