The Real Estate Investment Structure Taxation Review - 2nd Edition - Luxembourg Chapter 2020 - Thierry Lesage and Stéphanie Maschiella

The aim of this volume is to provide a useful guide to those international and institutional investors willing to invest in real estate properties located in Europe, illustrating in a comparative manner different alternatives for the establishment of investment platforms in Europe and investment vehicles at a local level.

Our experts Thierry Lesage and Stéphanie Maschiella are the authors of the Luxembourg Chapter.

In this edition, our experts Thierry Lesage and Stéphanie Maschiella are the authors of the Luxembourg Chapter.

Editors: Giuseppe Andrea Giannantonio and Tobias Steinmann

Content:

  • Overview
    • Investment vehicles in real estate
    • Property taxes
  • Asset deals versus share deals
    • Legal framework
    • Corporate forms and corporate tax framework
    • Direct investment in real estate
    • Acquisition of shares in a real estate company
  • Regulated real estate investment vehicles
    • Regulatory framework
    • Overview of the different regulated investment vehicles
    • Tax payable on acquisition of real estate assets
    • Tax regime for the investment vehicle
    • Tax-transparent SICARs and RAIFs (SICAR-like)
    • Tax regime for investors
  • International and cross-border tax aspects
    • Tax treaties
    • Cross-border considerations
    • Locally domiciled vehicles investing abroad
  • Year in review
  • Outlook
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