PwC European Real Estate Investment Management (REIM) tax group is a well-established informal network of our senior tax advisers who specialise in real estate fund structuring work. The REIM group has collaborated to prepare this booklet at a time when – as the real estate market picks itself up off the canvas after the heavy blows of the financial crisis – thoughts are turning once again to the launch of new real estate funds tailored to the changed environment of the 2010 decade.
This booklet seeks to compare more than 30 different types of fund vehicle in a summary form, by looking at a consistent set of key topics, and noting major pros and cons. We hope that you will find it a useful starting point, and a source of reference.
| Nov 2011 | November 2011 update |
| Nov 2010 | October 2010 update |
| Apr 2010 | April 2010 edition |