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INREV updated the list of ESG-related regulations in EU and UK. 

Jelle Bas Boon (Tax Partner) and Maartje Vaandrager (Tax Manager) of Deloitte in Amsterdam, presented on recently announced Dutch tax rules that impact the qualification of real estate investment funds and partnerships.

Note: The situation described on slide 21 of the presentation would not arise if an amendment to the legislation proposed after the presentation is adopted. The proposal would delay the conditional withholding tax on dividends for hybrid partnerships until 01.01.2025 (i.e. the date on which partnerships would generally become tax transparent by default), unless these partnerships would be located in low-taxing or blacklisted jurisdictions

This survey offers insights into how the real estate industry approaches the definition of sustainable investments and their implementation under the Sustainable Finance Disclosure Regulation (SFDR) and/or the EU Taxonomy.

Read the latest IQ blog interviewing Abigail Dean of Nuveen Real Assets and Justin Travlos of Axa IM Alts for their insights on this survey.

This is a member sentiment survey that was first conducted in May 2020 to understand the impact on investment plans, operations and expected market performance.