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Introduction to the Code of Tax Conduct - TAX-I05

Guidelines

To take into account the many changes impacting tax, we recommend INREV Members reevaluate their tax approach in their own organisations and their real estate investment strategies ...

Introduction to the Code of Tax Conduct - TAX-I06

Guidelines

Consistent with industry standards, INREV has published Guidelines on Sustainability Reporting that aim to provide a coherent framework for ESG reporting in line with annual financ ...

Presentation of the Guiding Principles - TAX- P01

Guidelines

The INREV Code of Tax Conduct Guidelines designs a framework in line with industry best practices to establish and promote common and workable standards for non-listed real estate ...

Presentation of the Guiding Principles - TAX-P02

Guidelines

Compliance with laws, regulations and tax obligations – The whole fund structure (from local property companies to the fund (“investment vehicle”) and its manager ...

Presentation of the Guiding Principles - TAX-P03

Guidelines

Cooperation with Public Authorities – Where applicable, INREV Members should maintain a lawful and transparent relationship with public authorities based on an appropriate co ...

Presentation of the Guiding Principles - TAX-P04

Guidelines

Internal Governance – Investment vehicles should determine clear responsibilities with regard to tax management and compliance with the law.  

Presentation of the Guiding Principles - TAX-P05

Guidelines

Approach to tax and business rationale – The approach to tax associated with investments should be business oriented and justified by a strong business rationale/acumen. &nbs ...

Presentation of the Guiding Principles - TAX-P06

Guidelines

Transparency and Disclosure towards investors and other stakeholders – INREV Members should comply with EU and/or international rules and standards regarding transparency and ...

Compliance with laws, regulations and tax obligations - TAX-01

Guidelines

INREV Members should comply with all tax laws, regulations and any other obligations which directly apply to INREV Members’ activities. Compliance with tax laws and regulati ...

Compliance with laws, regulations and tax obligations - TAX-02

Guidelines

Where possible INREV Members are likewise encouraged to actively weigh the effects of an indirect application of any other tax law or regulation which may apply to INREV Members&rs ...

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