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Home / Tax and Regulations / Country-by-Country Guide

Country-by-Country Guide

The INREV Country-by-Country Guide provides information about tax and regulatory regimes of fund vehicles suitable for investment in real estate in 16 jurisdictions. 

The Guide, which is updated by PwC’s tax and regulatory experts annually, presents an overview of the different types of fund vehicles available in each of the jurisdictions as well as the applicable regulatory and tax regimes. The features of the different fund vehicles and the applicable regulatory and tax regimes can be easily compared as the information is presented in a consistent format.

The Guide provides information on the applicable legal and regulatory framework including the requirements and exemptions for acquiring an investment license and the regulations regarding the marketing of the fund. Further the Guide provides information about the local tax treatment of the fund vehicle as well as its investors. Attention is also paid to the application of tax treaties and EU tax directives, which has also become relevant given the recent international developments. This allows investors and fund managers to efficiently compare fund regimes which facilitates the selection of the appropriate vehicle.

In case you have any further questions or would like to discuss any aspect in more detail, feel free to reach out to the PwC contact included in the Guide. 

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