Worldwide Real Estate Investment Trust (REIT) Regimes

June 2021

During the past years Real Estate Investment Trusts (REITs) have had a strong come-back from the financial crisis and showed an impressive upswing. The REIT regimes responded to the ever changing market environment and are continuously evolving. In the low interest rate environment that followed they have produced attractive returns to their investors.

This booklet will keep you up to speed and allow you to compare and contrast the various REIT regimes in 30 territories.

As you will notice, it is a high level comparison of key attributes of selected REIT regimes.

This publication looks at the following aspects of REITs:

  • Legal form
  • Capital requirements
  • Listing requirements
  • Restrictions on investors
  • Asset / income / activity tests
  • Restrictions on foreign assets
  • Distribution requirements
  • Tax treatment at REIT level
  • Withholding tax on distributions
  • Tax treatment at the investor level, and
  • Transition to REIT/ tax privileges

Contact us

Grégory Jurion

Grégory Jurion

Partner, PwC Belgium

Tel: +32 476 42 39 16

Geoffroy Jonckheere

Geoffroy Jonckheere

Partner, PwC Belgium

Tel: +32 475 91 08 29

Connect with PwC Belgium