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INREV response to the European Commissions Call for evidence on the evaluation of Anti-tax Avoidance Directive (ATAD). INREV calls for improvements to GAAR to address concerns, including the misuse of shell entities rather than adopting the proposed Unshell Directive. We urge that any changes be proportional to the benefits and consider the costs involved. INREV also highlights the need to account for the unique characteristics of the EU real estate investment markets when making adjustments to ATAD.

Jeroen Elink Schuurman, Partner & PwC Global Real Estate Tax Leader, and Tijmen Cabollet, Director Real Estate and Alternative Investments Funds, both from PwC, presented on how real estate funds and institutional investors are taxed in the European Union and what the future holds for cross-border real estate investments.

Download INREV's snapshot on the impact of the EU and UK elections on real estate regulation and tax policies.

To address rising flood risks and meet EU disclosure requirements, APG piloted the open-source REACT tool, moving away from opaque ‘black-box’ models. The tool enabled clear, comparable assessments using EU climate data. Results revealed up to a 78% increase in flood risk for some assets by 2080, highlighting the value of transparent methodologies for climate-resilient real estate strategies.

Download INREV’s position paper on the FCA’s Consultation on Extending the SDR regime to Portfolio Management