Definicja preemptive right (RE)

Option of the landlord in relation to rentals that require payment of sales tax. (Applies mainly to German law.)

The landlord and tenant can agree that the tenant pays sales tax in addition to the normal rent. The prerequisite for this is that the tenant is a business and that the landlaord opts. This means that the landlord has chosen to bill the commercial tenant separately for sales tax.

The tenant is required to pay sales tax even if he or she is not eligible for deducting input tax.