Compare and contrast: worldwide Real Estate Trust Regimes (REIT)
During the past years Real Estate Investment Trusts (REITs) have had a strong come-back from the financial crisis and showed an impressive upswing. The REIT regimes responded to the ever changing market environment and are continuously evolving. In the low interest rate environment that followed they have produced attractive returns to their investors.
This publication looks at the following aspects of REITs:
- Legal form
- Capital requirement
- Listing requirements
- Restrictions on investors
- Asset/income/activity tests
- Restrictions on foreign assets
- Distribution requirements
- Withholding tax on distributions
- Tax treatment at the investor level
- Transition to REIT/tax privileges
Countries included in this report:
Australia, Belgium, Brazil, Bulgaria, Canada, Finland, France, Germany, Greece, Hong Kong, Hungary, India, Italy, Ireland, Japan, Luxembourg, Malaysia, Mexico, Singapore, South Africa, South Korea, Spain, The Netherlands, Turkey, United Kingdom, and United States.
Contact us
Global Real Estate Tax Leader, PwC Netherlands
Tel: +31 (0)65 398 48 10
Industry Leader Real Estate and Tax Partner, PwC Netherlands
Tel: +31 (0)65 368 66 60
