Home / DEBRA

DEBRA

Find up-to-date information on the European Commission’s proposed directive on Debt-equity bias reduction allowance (DEBRA). The initiative aims to address the disparity in tax treatment between debt and equity financing by introducing an allowance for equity-financed new investment. INREV is working to ensure that the European Commission’s proposal does not unfairly impact non-listed real estate investments.

Publications

Update on DEBRA, the EU tax incentive to equity finance Briefing  

Last updated on 19 Jul 2024

To encourage more sustainable and less risky growth the EU commission issued a proposal to address the disparity in tax treatment between debt and equity financing (DEBRA). Antoine Dupuis, Partner at Atoz presented on the debt-equity bias reduction allowance (DEBRA) consultation and INREV response. The briefing was moderated by Richard van der Linden, Tax Partner Real Estate at PwC.