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1、 Tax Issues at Year End for Real Estate Investors 2024/2025An overview of year-end tax considerations and important issues in real estate taxation in 36 tax systems worldwideKey Tax Issues at Year End for Real Estate Investors 2024/2025 2IntroductionInternational tax regimes are diverse,complex and

2、variant,and are usually full of fixed dates,terms and deadlines.These dates,terms and deadlines need to be observed carefully in order to avoid penalties and to receive certain tax reliefs or exemptions.At year end these obligations become even more difficult to understand and fulfil,particularly fo

3、r real estate investors with investments in numerous countries.This publication gives investors and fund managers an overview of year-end tax considerations and important issues in real estate taxation in 36 tax systems worldwide.Furthermore,it highlights what needs to be considered in international

4、 tax planning and the structuring of real estate investments.Please note that the list of year-end tax considerations is not exhaustive.This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors.We hope that you will find

5、Key Tax Issues at Year End for Real Estate Investors 2024/2025 a useful reference and source of information.We would be pleased to assist you with any further requests relating to your specific circumstances.November 2024Jeroen Elink Schuurman Dr Michael A.Mller Partner PwC Netherlands Partner PwC G

6、ermany Global Real Estate Tax Leader IntroductionKey Tax Issues at Year End for Real Estate Investors 2024/2025 3ContentsList of abbreviations.4Europe.81 Austria.82 Belgium.123 Cyprus.164 The Czech Republic.215 Denmark.256 Finland.297 France.328 Germany.379 Greece.4110 Ireland.4611 Italy.5012 Latvia