PwC. A Comparative Study of REIT Legislation

Friday, september 11, 2026

PwC. A Comparative Study of REIT Legislation

The PwC report provides a comparative overview of the main tax and regulatory regimes applicable to REITs (Real Estate Investment Trusts) in various jurisdictions, with country-specific profiles updated to reflect the latest regulatory and market developments. For each country, the report analyzes the key features of the REIT regime, the main regulatory and tax requirements, the conditions for obtaining and maintaining REIT status, as well as any recent developments, in order to highlight similarities and differences between the various legal systems.

This comparison is part of the broader transformation of the listed real estate market, characterized by four megatrends: specialization, scale growth, innovation, and sustainability. It therefore also considers the evolution of real estate asset classes, with the growing presence of sectors such as data centers, logistics, healthcare, and self-storage, as well as the increased focus on ESG factors. Overall, the publication offers industry professionals a tool to assess how different REIT regimes enable the structuring of real estate investments in a transparent and tax-efficient manner, facilitating the evaluation of opportunities and differences across various markets.

Download the report