Transferring land and buildings: work out the tax before you sign
Final income tax, BPHTB and VAT can change the economics of a deal. Know the burden while you are still negotiating.
Pillar V
Strategic Tax Management
Asset transfers and debt restructuring carry income tax, BPHTB and VAT consequences that are best worked out before signing. We design lawful transaction structures and represent you if a tax dispute arises.
Who we act for
Companies and asset owners planning a transfer or restructuring, or facing a tax audit or dispute.
Services in this pillar
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Restructuring tax planning
Structuring transfers of land and buildings, debt-for-asset swaps, asset liquidations or land swaps with lawful, predictable income tax, BPHTB and VAT.
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Audit and objection support
Support during tax audits and preparing objections to tax assessments.
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Tax Court appeals
Acting as legal representative in appeals and claims before the Tax Court.
Issues we often handle
- An asset transfer or debt restructuring is being planned
- A tax assessment arrives with large corrections
- A tax audit is under way
- An objection was rejected and an appeal is needed
How we approach it
- 01 Map the transaction and supporting documents
- 02 Compare the tax cost of alternative structures
- 03 Prepare transaction documents consistent with the tax treatment
- 04 Support filing, audits or disputes
Frequently asked questions
Which taxes arise when land and buildings are transferred?
Usually final income tax for the transferor, BPHTB for the transferee under local regulations, and VAT if the transferor is a VAT-registered business. The amounts depend on the type of transaction and the parties, so they need working out case by case.
How long do I have to appeal to the Tax Court?
An appeal must be filed within three months of receiving the objection decision, under Law No. 14 of 2002 on the Tax Court. Because the deadline is strict, seek advice as soon as you receive the decision.
Related insights
We are here to help
Tell us briefly about the business or legal issue. The 60-minute preliminary meeting is free of charge with written limits, and we reply within one working day.