The one-day INREV course "Fund Structuring: Tax and Legal Aspects" provides delegates with an insight into the tax and legal aspects when structuring a new vehicle. It allows participants to build up a good comprehension of the key tax and ... (more)
Repayments from the contribution account for tax purposes (sec. 7 of the German Corporate Tax Act) can be received tax-neutral at the investor's level if the requirements of sec. 27 of the German Corporate Tax Act are met. This provision does not ... (more)
Institutional investors often prefer indirect real estate investments over direct real estate investments. In many cases, they have even decided to contribute their directly held real estate to a pooling vehicle. The significant obstacle to overcome in such scenario is ... (more)