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operational split

It is about two individuals who each hold a 50% stake in a corporation.

Both intend to jointly acquire an office property in equal shares.

As far as I could research on the internet, there is a factual and personal connection, as the property is leased to the corporation.

I now have the following questions:

1. Is there a VAT group for tax purposes?
2. At what value should the stake in the corporation be recognized in the holding company's books?
3. Do I have to pay taxes on 100% of the sale of my stake in the corporation?

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