1、 Tax Issues at Year End for Real Estate Investors 2023/2024An overview of year-end tax considerations and important issues in real estate taxation in 31 tax systems worldwideKey Tax Issues at Year End for Real Estate Investors 2023/2024 2IntroductionTax regimes are diverse,complex and subject to reg

2、ular changes.Close to year end it is important to consider tax related deadlines expiring at year end and anticipate potential changes in tax laws as per the start of the new year.This publication gives investors and fund managers an overview of year-end tax considerations and important issues in re

3、al estate taxation in 31 tax systems worldwide.Please note that the list of year-end tax considerations is not exhaustive.This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors.We hope that you will find Key Tax Issues

4、 at Year End for Real Estate Investors 2023/2024 a useful reference and source of information.We would be pleased to assist you with any further requests relating to your specific circumstances.November 2023Jeroen Elink Schuurman Dr Michael A.Mller Partner PwC Netherlands Partner PwC Germany Global

5、Real Estate Tax Leader IntroductionKey Tax Issues at Year End for Real Estate Investors 2023/2024 3ContentsList of abbreviations.4Europe.91 Austria.92 Belgium.133 Cyprus.164 Denmark.235 Finland.276 France.307 Germany.348 Greece.389 Hungary.4310 Italy.4611 Latvia.5012 Lithuania.5413 Luxembourg.5914 T

6、he Netherlands.6815 Norway.7316 Poland.7617 Portugal.7918 Romania.8419 Spain.9020 Switzerland.9421 Turkey.9722 United Kingdom.102Asia Pacific.1061 Australia.1062 India.1113 Korea.1154 New Zealand.1165 Philippines.121America.1261 Argentina.1262 Canada.1323 Mexico.1364 United States.140Contacts.144Con