Section 2: Exemption from VAT and tax refunds

§ 9 Waiver of VAT exemption

(1) The taxable person may treat a transaction, which is VAT exempt according to § 4 number 8 lit. a to g, number 9 lit. a, numbers 12, 13 or 19, as taxable, if such a transaction is carried out to another taxable person for the purposes of his business.

(2) In the case of the assignment or transfer of heritable building rights (§ 4 number 9 lit. a), in the case of leasing and letting of immovable property (§ 4 number 12 sentence 1 lit. a) and in the case of transactions mentioned in § 4 number 12 sentence 1 lit. a), the waiver of the VAT exemption according to paragraph 1 is only permitted if the recipient uses or intends to use the immovable property exclusively for transactions that do not exclude the deduction of input VAT. The taxable person must demonstrate that such requirements have been met.

(3) The VAT exemption according to paragraph 1 is, with regard to the supply of immovable property to a purchaser (§ 4 number 9 lit. a) in the case of compulsory auction proceedings by the judgement debtor, only permitted up to the point in time when the bidding requests are required to be submitted on the day of the auction. In the case of other transactions within the meaning of § 4 number 9 lit. a, the waiver of the VAT exemption according to paragraph 1, can only be declared in the contract to be notarised pursuant to § 311b para. 1 of the Civil Code.