Tillegg i leiga når frivillig registrering ikkje er mogleg ; Fastsetjing av leigetillegg ved utleige av fast eigedom til leigetakar som ikkje kan omf…

2018

Masteroppgave revisjon og regnskap BE508 - Universitetet i Agder 2018 This master thesis is about rental of real estate property to businesses which cannot be included in the voluntary registration of the landlord. When renting out to a such tenants, the landlord will not be able to deduct ingoing VAT on construction costs and costs which appear during the lease period. This constitutes a real economic cost to the landlord. In some way or another, this cost must be covered. Usually, it is covered by making an addition in the rent to tenants of this type. The question arising now is how big the extra addition must be. We argue that there will always be an objective answer as to how big the a…