Real Estate Gazette: special edition - tax

Issue 29

Real Estate Gazette issue 29

Real Estate Gazette Series


We would like to welcome all our readers to Issue 29 of DLA Piper’s Real Estate Gazette.

In this edition we turn our attention to the subject of taxation and the various and complex implications it has for the Real Estate sector. Featuring articles from Germany, Italy, Romania, Ukraine, Poland, Norway, Canada, Mozambique, New Zealand and the US, we take an in-depth look at some of the most pertinent tax issues in the real estate market.

We hope you enjoy reading this latest issue and if you would like to find out more about any of the topics covered, please feel free to contact the authors, who will be happy to help.

Read our selection of articles below or download the complete Real Estate Gazette in the following formats:

In this issue

  • Changes to municipal capital gains tax in Spain
    6 NOV 2017

    Under Spanish tax law, a seller of real estate in Spain is liable for two taxes: capital gains tax and municipal capital gains tax (in Spanish: plusvalía municipal). While at first glance, these taxes might appear similar, closer inspection reveals several differences. This article outlines these differences, and goes on to discuss recent changes in municipal capital gains tax.

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  • New investment opportunities for Foreign Tax-Exempt Investors in Germany
    6 NOV 2017

    The German legislator recently enacted a far-reaching reform of the German Investment Fund Tax Act, which governs the taxation of investment funds and its investors, which will take effect on 1 January 2018. The reform aims at removing inconsistencies in the taxation of non-resident and resident investors in German investment funds, and the freedom of movement of capital under the EU Treaty.

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