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What are the key European real estate investment structures?

A comparison of issues related to tax, status of investors and management


This brochure is intended to provide a high-level overview and comparison of some of the common European real estate investment structures, utilised for attracting institutional equity.

The limited partnership in the UK (UK LP), Luxembourg Investment Funds (LIFs), the German Kommanditgesellschaft (KG) and the Dutch commanditaire vennootschap (CV) are vehicles often used.

We examine these entities, focusing in particular on the main issues of tax, the status of investors and management. In addition, these entities and their managers may fall within the scope of the Alternative Investment Fund Managers Directive and, as a result, would need an authorized manager and comply with transparency, corporate governance and other investor protection regulations.

To read the Guide in full, please download the PDF.

European real estate investment structures
PDF 756.1 kB


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Reinout Slot
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