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TALKING TAX: New real estate investment structures in Estonia

Jan 10, 2007
By Konstantin Kotivnenko [ Sorainen Law Offices ]

The new amendments to the Investment Funds Act that entered into force in Estonia on Jan. 1, 2007 provide for a new structure that will facilitate real estate investments in the Baltic states.Both foreign and domestic investments can now be administered through a real estate investment fund, which is a special type of fund. The fund can be either formed as a private limited company or as a contractual investment fund. From the point of taxation, a contractual investment fund is more efficient. ...

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