European tax bulletin for Real Estate funds: July 2011 |
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- July 2011
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European tax bulletin for Real Estate funds: July 2011- Area: Real Estate Funds
This bulletin aims to highlight key tax issues which may be of importance to real estate funds and investors.
The July 2011 edition of the European funds bulletin for Real Estate funds includes news on:
- Germany:
- Draft guidance issued on reorganisations under Reorganisation Tax Act
- Change-in-ownership rule unconstitutional
- Lower Tax Court of Berlin-Brandenburg rules on applicability of extended trade tax deduction for group companies
- Federal Ministry of Finance issues Decree on rental income derived from German real property
- UK:
- SDLT anti-avoidance legislation
- SDLT anti-avoidance litigation
- SDLT reform of rules for bulk purchases
- Austria: Administrative Supreme Court rules on Real Estate Transfer Tax planning
- Netherlands: Changes to corporate income tax and dividend withholding tax
- Luxembourg: Transfer pricing – Recent developments
- Italy: Amendments to the regulations for real estate funds
- Hungary: New Regulated Investment Company tax regime proposed for real estate investment companies
- Poland: European Commission requests Poland to amend discriminatory tax legislation for foreign investment funds
- Estonia: European Commission requests Estonia to equalise taxation of foreign investment funds
If you would like to receive previous editions of the European funds bulletin, please email us.
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European tax bulletin for Real Estate funds: July 2011 (PDF)
