Real estate investment
trusts

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Briefings in English - 2008

This booklet contains an abstract of the German legislation relating to German Real Estate Investment Trusts (G-REITs) followed by the German-language text of the law with an English translation. The Act on the Introduction of German Real Estate Stock Corporations with Listed Shares (German REIT Introduction Act) came into force on 1 June 2007 with retroactive effect as of 1 January 2007. (May 2008)

Briefings in English - 2006

This guide addresses the requirements for entering into the UK REIT regime and maintaining UK REIT status; the tax treatment of a UK REIT; the issues to consider when converting into a UK REIT; and some of the practical issues that will be relevant to UK REITs going forward. (December 2006)

This briefing looks at developments concerning UK real estate investment trusts (REITs) following the Budget on 22 March 2006. (March 2006)

Briefings in English - 2005

Discussions on the introduction of German real estate investment trusts (REITs) are gaining momentum. It is being proposed that future German REITs shall be organised as stock exchange listed real estate companies and, to some extent, shall be transparent for German income tax purposes. (November 2005)

Real estate investment trusts (REITs) authorised by the Securities and Futures Commission can now invest in property outside Hong Kong. In this briefing we look at the issues potential sponsors of REITs and their advisers need to consider when structuring a REIT with respect to properties in the PRC, such as tax and regulatory issues. (June 2005)

Briefings in English - 2003

This paper examines the key features of real estate investment trusts (REITs) as proposed in the consultation paper and the draft code, and highlights some of the important considerations which may determine the success or otherwise of REITs in Hong Kong. (May 2003)

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