The Real Estate Investment Structure Taxation Review 2020

1. Overview
1.1 Investment vehicles in real estate
1.2 Property taxes

2. Asset deals versus share deals
2.1 Introduction
2.2 Corporate forms and corporate tax framework
2.3 Direct investment in real state
2.4 Acquisition of shares in a real estate company

3. Regulated real estate investment vehicles
3.1 Regulatory framework
3.2 Overview of the different regulated investment vehicles
3.3 Tax payable on acquisition of real estate assets
3.4 Tax regime for the investment vehicle
3.5 Tax regime for investors

4. Real estate investment trusts and similar structures
4.1 Legal framework
4.2 Requirements to access the regime
4.3 Tax regime
4.4 Tax regime for investors
4.5 Forfeiture of SOCIMI status

5. International and cross-border tax aspects
5.1 Tax treaties
5.2 Cross-border considerations
5.3 Locally domiciled vehicles investing abroad

6. Year in review

7. Outlook

The Real Estate Investment Structure Taxation Review, 2020. Chapter 9.