Portugal - Regimes for Collective Investment in Real Property in Portugal: An Analysis
- Carlos Loureiro; Julija Petkevica
- European Taxation, 2009 (Volume 49), No 3
- 1 March 2009
This article discusses the specific tax regimes relating to the various forms of collective investment in immovable property in Portugal. Specifically, the authors describe the tax regimes applying to the various types of real estate investment funds and the domestic and international tax issues that may arise if investment is made through these vehicles from the perspective of corporate investors.