tailieunhanh - Taxation of Open-End Real Estate Investment Structures for German Institutional Investors into Canada

Tham khảo sách 'taxation of open-end real estate investment structures for german institutional investors into canada', tài chính - ngân hàng, đầu tư bất động sản phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | INTO CANADA By Robert Hull and Vince Imerti of Gowling Lafleur Henderson LLP September 2009 TAXATION OF OPEN-END REAL ESTATE INVESTMENT STRUCTURES FOR GERMAN INSTITUTIONAL INVESTORS The Power of Original Thought Gowlings Barristers Solicitors I Patent Trade Merk Agents Montréal I Ottawa I Toronto I Hamilton I Waterloo Region I Calgary I Vancouver I Moscow I London Taxation of Open-End Real Estate Investment Structures for German Institutional Investors into Canada Gowlings Indirect real estate investment is a popular form of investment among both retail and institutional German investors and increasingly forms a part of strategic asset planning in order to systematically diversify risk and to optimize investment returns in conjunction with direct property holdings. For German investors this strategy increasingly includes Canadian real estate as evidenced by recent high profile investment through German public open-end funds. In this context institutional investors from Germany predominantly insurance companies and pension plans have to consider not only long-term financial parameters designed to match liabilities resulting investment criteria and tax minimizing objectives but also operate within a wide variety of restrictions imposed by legislation and governmental supervision which limit investment flexibility. To facilitate indirect real estate investments German institutional investors typically subscribe to an Immobilien-Spezialfonds SP Fund . SP Funds are special non-listed open-end funds regulated under the Investment Act Germany for institutional investors that are mainly issued by institutional asset managers frequently subsidiaries of German banks. In addition international asset managers targeting German institutions are increasingly issuing real estate fund offerings via Luxembourg investment vehicles since the establishment of an SP Fund in Germany can be time consuming and expensive. The Luxembourg open-end fund vehicle frequently chosen .

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