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Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

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D

Disposition

Sale of an interest in an asset in exchange for consideration received. View full definition

Date: 23 October 2026 Source: Global

R

Related parties

Parties are considered to be related if one party has the ability to control the other party or to exercise significant influence or joint control over the other party in making financial and operating decisions. (source: IAS 24). View full definition

Date: 23 October 2026 Source: INREV

S

Set-up costs

See Vehicle formation costs View full definition

Date: 23 October 2026 Source: Global

T

Transaction offsets

Transaction offsets occur typically if income, based on investment and not for specific services (e.g. closing or monitoring fee), is earned by the investment manager or management company of the vehicle from the portfolio properties, and a portion of that income is required to be offset against the management fee by the vehicle documentation. View full definition

Date: 23 October 2026 Source: Global

Trustee Costs

Also known as Placement Agent Costs View full definition

Date: 23 October 2026 Source: Global

W

Wealth taxes

Represents a type of annual tax on “tax haven” indirect ownership of property. View full definition

Date: 23 October 2026 Source: Global