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 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
European Commission response to EPRA letter on cross-border property investments and European REITs
13-06-20
European Commission response to EPRA letter on cross-border property investments and European REITs
Reply from Executive Vice-President of the European Commission, Valdis Dombrovskis, on cross-border property investments and European REITs
Cross-border property investments and European REITs
04-03-20
Cross-border property investments and European REITs
EPRA letter to the European Commission on cross-border property investments within the EU internal market.
Joint letter on OECD GlobBE proposal
06-12-19
Joint letter on OECD GlobBE proposal
Comments by real estate organisations on the OECD's Public Consultation Document Global Anti-Base Erosion Proposal – Pillar Two
EPRA response to OECD GloBE consultation
02-12-19
EPRA response to OECD GloBE consultation
EPRA's response to the OECD Global Anti-Base Erosion Proposal (‘GloBE’) – Pillar Two Public Consultation
EPRA Position Paper on C(C)CTB - February 2017
09-03-17
EPRA Position Paper on C(C)CTB - February 2017
EPRA explains the possible impact of the EU Common (Consolidated) Corporate Tax Base proposals on REITs
EPRA response to the BEPS ACTION 4
16-08-16
EPRA response to the BEPS ACTION 4
Discussion paper on elements of the design and operation of the group ratio rule
Letter from Stephen Quest to EPRA on ATAD
02-05-16
Letter from Stephen Quest to EPRA on ATAD
Reply from DG TAXUD on the Anti-Tax Avoidance Package and the potential impact on the listed real estate sector
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