Tillegg i leiga når frivillig registrering ikkje er mogleg ; Fastsetjing av leigetillegg ved utleige av fast eigedom til leigetakar som ikkje kan omfattast av frivillig registrering etter meirverdiavgiftslova § 2-3

Abstract

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 addition must be. We try to show this by including all the factors that influence the addition in rent. To argue for our stance, we have developed a spreadsheet model that can be used to calculate the addition. Thereafter, we examine how, in real life, a few chosen lease companies develop their additions in rent. In that way, we want to compare our mathematical model to the methods which are being used by the lease companies. Lastly, our thesis will result in a conclusion in which we look at the differences between our model and the methods that are being used.