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Choosing an investment vehicle - European Real Estate Fund Regimes

The AIFM Directive entered into force on 22 July 2013, and has been implemented by EU Member States, which had to consider both regulatory matters and changes to fund and investor taxation. This has resulted in significant changes in the European real estate fund landscape. 

This booklet aims to provide an overview of the most common European collective investment vehicles (CIVs) suitable for investment in real estate, including their legal form as well as their regulatory and tax position. It seeks to illustrate more than 30 different types of fund vehicles in 19 European countries in a summary form, by looking at a consistent set of key topics.

Contact us

Jeroen Elink Schuurman

Global Real Estate Tax Leader, PwC Netherlands

Tel: +31 6 53984810

Uwe Stoschek

Global Real Estate Tax Leader, PwC Germany

Tel: +49 30 2636 5286