Useful tool for investors to compare the various REIT regimes in different countries.


During the past years Real Estate Investment Trusts (REITs) have had a strong come-back from the financial crisis and showed an impressive upswing. In the low interest rate environment that followed they have produced attractive returns to investors. PwC has published a booklet that will keep informed investors and asset managers. The REIT regimes responded to the ever changing market environment and are continuously evolving. This booklet allow to compare and contrast the various REIT regimes in 30 territories.

The publication looks at the following aspects of REITs: legal form ; capital requirements ; listing requirements ; restrictions on investors and on foreign assets ; distribution requirements ; tax treatment at REIT level and withholding tax on distributions ; tax treatment at the investor level.

The booklet can be downloaded filling this form >>