Institut für Financial Management

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Besteuerung von Real Estate Investment Trusts (REITs): betriebswirtschaftliche und rechtliche Analyse des Gesetzes zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen
(2012) Claßen, Robert; Kahle, Holger
In 2007 Germany created a statutory framework for Real Estate Investment Trusts (REITs). With the German REIT, the legislator intended to provide a tradable real estate investment instrument which meets international standards. This thesis examines the extent to which deficits in the existing legislation exist. For investors these deficits could result in positive or negative effects. However, there is need for further legislation if German REITs should comply with recognized economical and legal requirements. The analysis focus of this paper is the taxation of REITs from the perspective of a national and international investor. Moreover, the issue of practical relevance is adressed why German REITs previously did not become accepted in the international markets.