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Belgium Chapter
In Belgium, real estate investments can take several forms, including BE-REITs, which benefit from a preferential tax regime without the burden of the AIFM Law. BE-REITs focus on long-term operational activities rather than a defined investment policy, making them a dynamic option for investors. Additionally, institutional and social BE-REITs cater to eligible investors and social purposes, respectively, offering diverse opportunities in the Belgian market.
The Netherlands Chapter
The Netherlands’ Fiscal Investment Institution (FBI) regime, introduced in 1969, offers a zero percent corporate tax rate for passive investments, including real estate. However, from 2025, direct investment in Dutch real estate will be prohibited under this regime. The FBI regime’s scope and application have sparked significant debate, particularly regarding tax implications for foreign investors. This evolving landscape presents intriguing possibilities and challenges for those looking to invest in Dutch real estate.
You can read the contributions for Belgium and The Netherlands by downloading them below.
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