Compare and contrast: worldwide Real Estate Trust Regimes (REIT)

During the past few months Real Estate Investment Trusts (REITs) have come back from the financial crisis showing an impressive upswing. The REIT regimes respond to the ever changing market environment and are continuously evolving.

This publication should keep our clients up to speed and allow them to compare the various regimes. As you will notice, it is a high level comparison of key attributes of selected REIT regimes.

This publication looks at the following aspects of REITs:

  • Legal form
  • Capital requirements
  • Listing requirements
  • Restrictions on investors
  • Asset / income / activity tests
  • Restrictions on foreign assets
  • Distribution requirements
  • Tax treatment at REIT level
  • Withholding tax on distributions
  • Tax treatment at the investor level, and
  • Transition to REIT/ tax privileges

Countries included in this report

Australia, Belgium, Bulgaria, Canada, Finland, France, Germany, Greece, Hong Kong, Italy, Japan, Malaysia, Mexico, Singapore, South Korea, Spain, The Netherlands, Turkey, United Kingdom, United States