Real Estate

Former prohibition of exemption of withholding tax on dividends distributed by Belgian Regulated Real Estate Companies annulled by Constitutional Court

12 May 2016

On 11 May 2016, the Belgian Constitutional Court annulled the former prohibition of exemption of withholding tax on dividends distributed by Belgian Regulated Real Estate Companies (RRECs) on the ground that it was discriminatory compared to dividends paid by Belgian Real Estate Investment Funds (REIFs). The Act of 12 May 2014, applicable as from 16

Creation of a Belgian ‘Regulated Real Estate Company’: an optional regime for Belgian Real Estate Funds.

3 April 2014

Following the EU Alternative Investment Fund Managers Directive (‘AIFMD’) and its Belgian implementation (below ‘AIFMD Regulations’), AIF Managers carrying out activities within the scope of AIFMD will have to file an application for authorisation before 22 July 2014 and will have to comply with the conditions imposed. As things stand today, Belgian Real Estate Funds