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Прайм Лигал / Публикации в СМИ / Minimization of taxation of real estate (trough REITs)

Minimization of taxation of real estate (trough REITs)

Prime legal LLC law firm offers a special service to owners of real estate that is let for lease$ it is founding a REIT (real-estate investment trust).

Under article 10 of Federal Law No.156-FZ of 29.11.01 «Of investment trusts», a mutual investment trust is a non-corporate detached property complex. It includes both the property handed over to the trust management company by the founder (founders) of the trust, and the property acquired in the process of such trust management.

Part interest of ownership of the mutual investment trust property is certified by a share of stock issued by the management company. An investor (individual person or legal entity) can become a shareholder by buying shares from a REIT and depositing monetary resources or other property (real estate, stock. etc.).

The property of an investment trust is isolated from the property of the trust management company and belongs to the shareholders on the basis of joint shared ownership. A real estate investment trust is founded for a period of 1-15 years with a possibility of continuation of the period or termination of the trust at any time convenient for the shareholders.

All terms and conditions of a REIT operation are specified in the Regulations of the trust management company, which are registered in the Federal Financial Market Service (FFMS).

Real estates investment trusts as to leased real estate (rental funds)

Funds that profit from leasing of a real estate object are called rental funds. These funds differentiate from REITs in that rental funds maintain commercial real estate and earn from letting this real estate for lease. Contributing real estate in a REIT allows its owners to raise transparency of business, liquidity and investment appeal of the objects they own. But before deciding to found a REIT, an owner must realize that, concerning greater attention from the tax authorities, one should declare the actual incomes from the real estate, thus acquiring significant tax preferences.

The structure of a REIT:

Federal Financial Market Service (FFMS)

It’s a federal executive body that regulates the stock market. FFMS is a body that registers the Regulations of the trust management.

REIT shareholders (owners of the shares)

They totally control the activity of the trust by making decisions at general shareholders’ meetings. REIT Management Company It provides functioning of the whole infrastructure of the trust.

Specialized Depositary

A legal entity that is responsible for record-keeping as to the property of the REIT and sees to it that the management company observes the regulations and norms of the RF legislation in effect.

REIT Registering Clerk

This is a professional market maker that keeps the register of the REIT shareholders, under the Regulations of keeping registers of REIT shareholders and the Regulations of trust management of the REIT.


Appraiser carries out annual mandatory REIT property appraisal and assesses real estate or other property that is acquired to the trust or is sold out from the trust.

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