The Real Estate Investment Structure Taxation Review – 3rd Edition – Luxembourg Chapter – Thierry Lesage and Stéphanie Maschiella

The Real Estate Investment Structure Taxation Review is a useful guide for those investors willing to invest in real estate properties located in Europe. It provides a comparative illustration of the possible alternatives for the establishment of investment platforms in Europe and investment vehicles at a local level. Each country-specific chapter provides insights from leading experts on key tax considerations and investment opportunities based on the relevant national legislation.

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