Real Estate Funds. Fiscal incentives to jump-start the property market

Abstract

Real estate funds are a financial instrument enabling investors to transform real estate Investments into shares of financial assets, producing liquidity without the investor having to acquire and dispose of property. A strong boost to this type of investment - an alternative to the type of securities - is given by the favourable tax laws that foster the creation, management and participation in real estate funds. This article summarises the main provisions related to tax applicable to funds in this sector.

Keywords

• real estate funds
• undertakings for savings collective investment
• real estate investments
• favourable tax laws