INREV Academy - Learning paths
Published on 04 Oct 2023
Published on 04 Oct 2023
Published on 28 Sep 2023
Jelle Bas Boon (Tax Partner) and Maartje Vaandrager (Tax Manager) of Deloitte in Amsterdam, presented on recently announced Dutch tax rules that impact the qualification of real estate investment funds and partnerships.
Note: The situation described on slide 21 of the presentation would not arise if an amendment to the legislation proposed after the presentation is adopted. The proposal would delay the conditional withholding tax on dividends for hybrid partnerships until 01.01.2025 (i.e. the date on which partnerships would generally become tax transparent by default), unless these partnerships would be located in low-taxing or blacklisted jurisdictions
Published on 26 Sep 2023
Published on 22 Sep 2023
Published on 01 Sep 2023
Heike Schmitz, Partner at Herbert Smith Freehills presented how policymakers’ evolving pragmatic approach is creating opportunities for real estate transition funds with carbon reduction strategies to disclose under SFDR Article 9.
Published on 11 Jul 2023
Published on 13 Jun 2023
During the briefing Alistair Dryer, Head of Europe at LaSalle Global Partner Solutions, Martijn Vlasveld, Managing Director, Head of ESG, Edmond de Rothschild REIM and Jef Holland, Partner, Deloitte Netherlands presented on the main features of the templates.
Published on 02 Jun 2023
Published on 02 Jun 2023
Published on 25 May 2023
Matt Huggett and Emma Danforth, partners at Allen & Overy in London, presented considerations related to the extension or roll-over of closed-ended real estate funds and creation of continuation funds for existing portfolios or assets.