REIT legislation

The current wording of the law and key details on the discussion surrounding a possible amendment.

CDU politician wants to relax REIT criteria
Member of the Bundestag Leo Dautzenberg is advocating greater flexibility with regard to gearing and a relaxation of the rules on REITs mergers.

REIT Law: Amendment coming in 2009 – perhaps

The goal of the amendment is to avoid double taxation of foreign earnings from REITs. Depending on the will of the Union, it could become part of the next fiscal year tax law.

Sensible changes planned for REIT legislation

The tax disadvantages known for some time in the REIT legislation of 28 May 2007 are to be eliminated. Tax expert Dr. Florian Schultz, partner at Linklaters LLP, explains the key points.

What’s labelled REIT must be REIT

A clear answer from the Federal Finance Ministry: It is an offence for businesses to use the term “REIT” in their names without being one.

“On the whole, very successful”

Real estate economist Michael Voigtländer from the Institut der deutschen Wirtschaft Köln assesses the REIT legislation positively and anticipates improvements in efficiency, yields and performance in the German property market.