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European funds bulletin

July 2010


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European funds bulletin

 

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

The July 2010 edition of the European funds bulletin for Real Estate funds includes news on:

  • UK: 
    • Effective tax rate – pan-European real estate funds
    • Capital gains tax changes
    • HMRC release draft guidance of examples in which they will not challenge residency
  • Spain: 
    • VAT – Change of rates
    • Corporate Income Tax – Transfer pricing
  • Netherlands: New UK-Netherlands double tax treaty
  • Germany: Federal Fiscal Court confirms residence country taxation of interest income from rental profits in cross border situations

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

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