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Taxation

EPRA advocates for the broad development of the listed property sector in Europe. As part of that, EPRA is committed to improving the tax efficiency of the European real estate market in a way that encourages the growth of the listed sector.

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EPRA’s contribution to the call for evidence on the Anti-Tax Avoidance Directive (ATAD I)

EPRA Position Paper on OECD Pillar 2 Guidance

EPRA note on Business in Europe: Framework for Income Taxation (BEFIT)

ALL Documents


EPRA position paper on Faster and Safer Tax Excess Relief (FASTER)
08-01-24
EPRA position paper on Faster and Safer Tax Excess Relief (FASTER)
A new Directive to address challenges related to administrative complexity associated with refunding excess withholding taxes which could greatly benefit the listed real estate industry.
OECD Pillar II – Public consultations on GloBE Information Return and Tax Certainty
14-02-23
OECD Pillar II – Public consultations on GloBE Information Return and Tax Certainty
Balanced and effective compliance is a key success factor for Pillar 2. We appreciate the opportunity to share our comments with regard to the OECD public consultation on GloBE Information Return as well as on Tax Certainty for the GloBE Rules.
Response to the EC consultation on the Proposal for laying down rules on a debt-equity bias reduction allowance (DEBRA)
01-08-22
Response to the EC consultation on the Proposal for laying down rules on a debt-equity bias reduction allowance (DEBRA)
A review of fiscal arrangements should not result in the creation of new fiscal barriers for debt financing, but should rather be aimed at removing the burdens on equity financing to create a level playing field.
EPRA response to EC consultation on a new EU system for the avoidance of double taxation
11-07-22
EPRA response to EC consultation on a new EU system for the avoidance of double taxation
Despite actions already undertaken both at international and European level, tax barriers to cross-border investment such as inefficient withholding tax (WHT) procedures still persist within the EU.
EPRA position on ATAD3 consultation
06-04-22
EPRA position on ATAD3 consultation
The proposal risks resulting in incoherent legislation, as a number of measures have only recently been implemented and their impact has not yet been evaluated. Furthermore, the proposal integrates disproportionate elements also targeting entirely legitimate business structures.
Joint industry position on fighting the use of shell entities and arrangements for tax purposes
03-11-21
Joint industry position on fighting the use of shell entities and arrangements for tax purposes
This joint industry paper has been developed by 12 associations, representing a broad alliance of stakeholders operating in the real estate investment, built environment, private equity and infrastructure sector.
EPRA response to EC consultation on the use of shell entities for tax purposes
03-09-21
EPRA response to EC consultation on the use of shell entities for tax purposes
EPRA recommends to continue works towards greater internal market harmonisation, including in tax, and provides a framework for a mutual recognition of REITs.
EPRA feedback on the 'Communication on Business Taxation for the 21st Century'
31-03-21
EPRA feedback on the 'Communication on Business Taxation for the 21st Century'
Three points highlighetd by EPRA: removing barriers in investment and growth; tax policies as mean of supporting business in their transition to a green Europe; tailored solution for REITs when addressing international and European tax frameworks.
Joint response to the OECD GloBE report on the Pillar Two Blueprint
14-12-20
Joint response to the OECD GloBE report on the Pillar Two Blueprint
11 real estate associations call on the OECD to refer to REIT regimes directly and as a stand-alone category of excluded entities and to use the definition of REITs contained in the 2008 OECD report on REITs
EPRA comments on the OECD GloBE Report on the Pillar Two Blueprint
14-12-20
EPRA comments on the OECD GloBE Report on the Pillar Two Blueprint
It is EPRA’s view that the uniqueness of REITs may require a tailored solution
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