Proposal for a uniform EU REIT regime - part I

The debate on Real Estate Investment Trust (REIT) regimes in the European Union has been stimulated as more and more Member States have introduced or are considering introducing such regimes. In this article, the authors consider the major (potential) discriminatory aspects for REIT regimes. They then focus on the tax treatment of foreign shareholders in REITs and discuss potential "Community Law proof" solutions to this problem.