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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

This survey offers insights into how the real estate industry approaches the definition of sustainable investments and their implementation under the Sustainable Finance Disclosure Regulation (SFDR) and/or the EU Taxonomy.

Read the latest IQ blog interviewing Abigail Dean of Nuveen Real Assets and Justin Travlos of Axa IM Alts for their insights on this survey.

This is a member sentiment survey that was first conducted in May 2020 to understand the impact on investment plans, operations and expected market performance.

User manual for the CRREM Risk Assessment Tool V2: This Reference Guide accompanies the CRREM Carbon Risk Assessment Tool for the Global Commercial & Residential Real Estate Industry. 

The guide provides an overall instruction on how the CRREM tool should be applied, as well as indepth guidance into the user input variables for the tool, user adjustable variables, default data underlying the tool and resulting output figures on property and portfolio level.

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.