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Kompetitive Eigenschaften der REIT-Regime in der EU

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  • Pfnür, Andreas
  • Müller, Michael G.

Abstract

Obwohl Real Estate Investment Trusts (REITs) in Europa eine relativ junge Rechtsform für Immobilienanlagen sind, ist es auf EU-Ebene versäumt worden, ein einheitliches REIT-Regime zu schaffen. In der Folge entwickelten sich mehrer nationale Konstrukte, die jeweils länderspezifisch wohnungs- und steuerpolitischen Zielen dienen. Während in Deutschland Bestandswohnungen ausgenommen sind, sollen REITs in einigen Mitgliedstaaten den Mietwohnungsbau voranbringen. Um die Frage zu beantworten, wie ein Europa-REIT aussehen könnte, vergleichen die Autoren acht nationale Regime in der EU. (Red.)

Suggested Citation

  • Pfnür, Andreas & Müller, Michael G., 2010. "Kompetitive Eigenschaften der REIT-Regime in der EU," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 45887, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    • Handle: RePEc:dar:wpaper:45887
    Note: for complete metadata visit http://tubiblio.ulb.tu-darmstadt.de/45887/
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