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A company sought clarification on whether investment management and logistics asset management services, which include a performance fee, should be treated as independent services or a single service, and whether they were exempt from VAT. The DGT ruled that these constitute a single real estate management service subject to VAT.
Companies providing integrated real estate management services must account for VAT on the total service value, including any performance-based fees, rather than treating them as exempt or separate transactions.
The tax team reviews your specific situation.
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