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

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

Editors: Giuseppe Andrea Giannantonio and Tobias Steinmann

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