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European tax bulletin for Real Estate funds: April 2011

European tax bulletin for Real Estate funds: April 2011

This bulletin aims to highlight key tax issues which may be of importance to real estate funds and investors.

The April 2011 edition of the European funds bulletin for Real Estate funds includes news on:

  • France: 
    • Deductibility of interest on external debt is now limited by French thin capitalisation rules
    • Reform of the French tax transparency regime is postponed
    • Grand Paris capital gains tax on real estate replaced by new construction taxes and increased local taxes
    • Creation of a grouping regime for VAT payments
    • Publication of the French administrative guidelines on the new French real estate VAT regime
    • Revision of the tax basis of commercial premises for the purpose of Real Estate Tax and Contribution on Business Property
    • French SIIC regime
  • Germany: 
    • Clarification of the Real Estate Transfer Tax exemption for intragroup restructuring
  • Belgium: 
    • New VAT regulations the sale of built up land may increase costs for real estate investors
    • New Royal Decree of 7 December 2010 on Real Estate Investment Trusts (REITs)
  • Czech Republic:
    • VAT changes
    • Finance leasing - new laws introduced
  • Italy: 
    • New regulations for real estate funds
  • Spain: 
    • New measures to increase business activity in 2011.
  • The Netherlands: 
    • RETT changes for real estate entities
    • New Netherlands-UK tax treaty for 2011

If you would like to receive previous editions of the European funds bulletin, please email us.

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Download  European tax bulletin for Real Estate funds: April 2011 (PDF)

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