TAILIEUCHUNG - The Introduction of Real Estate Investment Trusts [REITs] in Germany

To continue the flats and houses price data sets from 1994 to 1999 (latest year data available), the author sought to rebuild the pre-1995 LGA’s median prices from surburb prices. The Department of Human Services (Victoria) has documented the suburbs within each pre-1995 LGA. But reconstructing prices by LGA on the basis of this document proved not sufficiently accurate for the continuity of the flats and houses price data sets: comparison of the overlapping time period (1989-1994) showed material differences. However, researchers at Swinburne University have correlated postcodes with pre- 1995 LGAs. Using Australia Post’s internet site to identify these postcodes , and the Melways street directory,. | Developments The Introduction of Real Estate Investment Trusts REITs in Germany By Constantin M. Lachner and Rafael von Heppe A. Introduction The German Real Estate Investment Trust - or G-REIT - is in the centre of interest in Germany these days and expected to be introduced in Germany in the beginning of 2007. After a preparation phase initiated in 2003 by a lobbying group IFD 1 under the former2 German government the new government has most recently drafted a bill with respect to the introduction of G-REITs bill .3 This bill remains to be subject to parliamentary discussion and is likely to be partially modified before its final adoption in addition to its passage in the Bundestag Federal Parliament it requires the approval of the Bundesrat German Federal Council . Following its first reading it will be committed to the Financial Committee which will conduct hearings. However the legislator intends to pass the bill in the first quarter of 2007 to take retroactive effect as of 1 January This essay intends to outline fundamental corporate capital market and tax related G-REIT parameters provided for by the G-REIT Act in its present form. Constantin Lachner is partner of the law firm LACHNER GRAF von WESTPHALEN SPAMER Frankfurt Germany Rafael v. Heppe is employed as associate in the same firm. Email lachner@ heppe@. An earlier version of this paper was presented at the Conference of the Canadian-German Lawyers Association in Toronto Canada 11 May 2006. 1 Initiative Finanzstandort Deutschland . 2 German general elections took place in September 2006 resulting in a change of government. 3 Entwurf eines Gesetzes zur Schaffung deutscher Immobilien-Aktiengesellschaften mit borsennotierten Anteilen Draft of an Act introducing German Real Estate Stock Corporations with listed shares dated 2 November 2006 available online at http lang de nn 82 nsc true DE Aktuelles Aktuelle .

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