Real Estate Investment Trust

The real estate investment trust (abbreviated to REIT) is an investment vehicle for institutional investors who wish to invest in real estate and obtain direct or indirect tax relief.

The structure of the real estate investment trust is presented as follows:

  • Trust pursuant to Civil Code Articles 80 ff.
  • Requirements to set up a REIT
    • Dedication of assets
    • of specific assets
    • to a special purpose
  • Executive bodies
    • Meeting of Trustees
    • Board of Trustees
    • Auditors
  • Beneficiaries = endowment beneficiaries
  • No repayment, earmarked for third party use instead

Further information

» REITs in Switzerland

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