Taxes

Investment structures

Routes for investment: How can investment in real estate by an individual/organisation/company be set up?

Tax on acquisitions

Taxation of acquisitions: What taxes are payable in relation to the purchase of real estate via the various types of corporate vehicle available and who is responsible for the payment of these taxes?
VAT on an acquisition: Is VAT payable on the purchase of real estate and if so, can it be recovered?
Other costs of acquisition: What costs/charges (other than tax and VAT) are payable on completion of the purchase of real estate and who is responsible for paying these costs and to whom are they payable?

Recurring taxation

Ongoing taxation: What taxes (if any) are payable by the owner of real estate on a recurring basis and can these be reduced or offset in any way?
Ongoing costs of ownership: What costs/charges (other than tax) are payable by the owner of real estate and who are these payable to?

Tax on income from real estate

Income from a real estate investment: What types of income can be expected from ownership of real estate?
Taxation of income: How is income arising from an investment in real estate taxed and can these taxes be reduced or offset in any way?
Taxation of distributions: Are additional taxes incurred if any income generated from a real estate investment is transferred to the shareholders or partners in the relevant vehicle and can these be reduced or offset in any way?
Other costs of receiving income: Are any costs/charges (other than tax) payable in respect of income generated from an investment in real estate and who are these charges payable to?
Other costs of distributions: Are there any additional costs/charges (other than tax) payable if income generated from an investment in real estate is transferred to the shareholders or partners in the relevant vehicle and who are these charges payable to?

Tax on disposals

Taxation of disposals: What taxes are payable on the sale of real estate and can these be reduced or offset in any way?
Other costs of disposals: What costs/charges (other than tax) are payable on the sale of real estate and who are these charges payable to?

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