• Service: Tax, Corporate Tax
  • Industry: Building materials, Real Estate & Construction
  • Type: White paper
  • Date: 4/12/2013

Taxation of real estate investment trusts 

The increasing popularity of Real Estate Investment Trusts (REITs) and similar vehicles demonstrates the growing demand for tax efficient, liquid and transparent vehicles for investing in real estate.
Taxation of real estate investment trusts - 2013 cover
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Typically a REIT regime will offer exempt tax status to investment companies or other vehicles which meet certain criteria.


This summary sets out the key regulatory, tax and legal rules for the establishment and operation of REITs or their local equivalent in all major jurisdictions.


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