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    Combination transactions

    Definition

    Combination deal: A landowner hands over part of the land to a developer, in exchange for apartments in a project to be built.

    Taxation

    • Land owner: Appreciation tax on the part sold
    • Developer: VAT on construction services
    • Purchase tax: on each side

    Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.