The Realstone Development Fund has direct ownership of all its buildings. Therefore, taxes on income and capital generated by the buildings are collected from the Fund itself, which is generally subject to lower tax rates than ordinary taxpayers (individuals or corporations), while shareholders in the Fund are exempt from tax.
Additionally, any such income is also paid out without prior withholding tax. Only the income from movable capital as well as the movable share of the Fund’s assets subject shareholders to taxes.
Investing in a real estate fund thus has many advantages in terms of portfolio diversification, professional portfolio management, reduction of administration fees, negotiability, transparency, liquidity, security, estate planning and tax optimisation.