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  • REITs: Glossary
    Dividend The part of profit that is distributed annually by a joint stock company to its shareholders Fenster schließen

    Original URL path: http://reits-in-deutschland.de/en/glossar/detail/items/47.html (2016-02-17)
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  • REITs: Glossary
    Finance to ensure taxation of foreign shareholders in relation to REITs in Germany It limits the direct participation of an individual shareholder to less than 10 Foreign investors cannot then claim the reduced source tax rate for dividends from larger

    Original URL path: http://reits-in-deutschland.de/en/glossar/detail/items/48.html (2016-02-17)
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  • REITs: Glossary
    Dividend yield Security dividend divided by current market price Fenster schließen

    Original URL path: http://reits-in-deutschland.de/en/glossar/detail/items/49.html (2016-02-17)
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  • REITs: Glossary
    rights for specific income types are divided between the signing countries Many double taxation treaties between Germany and other countries specify that foreign investors are not subject to tax on dividends from interests held in Germany if their share in

    Original URL path: http://reits-in-deutschland.de/en/glossar/detail/items/50.html (2016-02-17)
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  • REITs: Glossary
    share Indicates what share of the total company profit can be attributed to a single share unit The value makes it possible to compare the profit earning capacity of companies

    Original URL path: http://reits-in-deutschland.de/en/glossar/detail/items/51.html (2016-02-17)
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  • REITs: Glossary
    the Einheitsmodell a REIT may grant itself usufructuary ownership rights in its own real estate portfolio The purpose of this model is to ensure taxation of foreign REIT shareholders income Usufructuary rights are considered as immovable assets and returns are

    Original URL path: http://reits-in-deutschland.de/en/glossar/detail/items/54.html (2016-02-17)
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  • REITs: Glossary
    EPRA European Public Real Estate Association Fenster schließen

    Original URL path: http://reits-in-deutschland.de/en/glossar/detail/items/52.html (2016-02-17)
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  • REITs: Glossary
    Equity REIT REIT that primarily invests in the ownership and operation of commercially used estate Fenster schließen

    Original URL path: http://reits-in-deutschland.de/en/glossar/detail/items/55.html (2016-02-17)
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