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Ireland introduces REIT legislation

Finance Act 2013

The new legislation is welcome at a time when there is significant overseas interest in acquiring Irish real estate.

Real Estate Investment Trusts (REITs) are recognised as important vehicles for property investment in over 30 jurisdictions throughout the world. Irish REITs will be listed on the main market of a recognised stock exchange in an EU member state and should have the effect of attracting fresh capital into the Irish property market and thus improve further the stability of the property market. It will also allow smaller scale investors the opportunity to access quality commercial property returns in a regulated environment.

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