Real estate funds: investing with structure, diversification, and fiscal control
Real estate funds are a powerful tool for pooling capital, spreading risk, and gaining access to diverse real estate markets. For high net worth individuals, real estate entrepreneurs, and institutional investors, funds offer the opportunity to participate in large portfolios, ranging from residential to logistics, retail, or mixed-use properties, both nationally and internationally. Participation in a fund allows investors to benefit from economies of scale, risk diversification, and professional management without direct involvement in day-to-day management.
The increased complexity of the real estate market and changing regulations require a well-thought-out legal and tax structure. This determines the ultimate return, flexibility, and manageability of risks, whether you are investing in Dutch projects or broadening your horizons abroad. HVK Stevens helps you set up the right structure from the outset, with integrated advice that moves with your ambitions.
National and international real estate investments: opportunities and points to consider
Investing through real estate funds offers the opportunity to spread your investments across different property types, regions, and markets. Whether it concerns residential portfolios in the Netherlands, logistics centers, retail real estate in European cities, or mixed-use projects in emerging regions, each market has its own legal and tax requirements for fund structure, reporting, and compliance.
Important points to consider include:
- The chosen fund structure (such as a limited partnership (CV), fund for joint account (FGR), or cooperative, or a combination of these)
- Tax treatment of the fund and its participants, both nationally and internationally
- Application of tax treaties, both within the Netherlands and for cross-border investments
- Transparency and reporting obligations towards regulators and investors
A well-prepared structure prevents unpleasant surprises during distribution, exit or reinvestment and ensures stable returns in the long term. Our dedicated advisors guide you every step of the way, from setting up the fund to complying with reporting obligations, with an eye for returns and risk management.
Tax & legal structuring: optimizing returns and flexibility
The legal and tax structure of a real estate fund requires a tailor-made approach. Factors that play a role include:
- A clear fund structure with clear rules for entry, distributions, and exit
- Choice of legal form that matches the investments and investor profile
- Tax optimization regarding interest, dividends, exemptions, or rulings, tailored to national and international legislation
- Structuring of VAT and transfer tax for real estate transactions, both in the Netherlands and abroad
- Estate planning and succession, with a focus on safeguarding interests across generations
By carefully combining legal and tax choices, our experts ensure that a real estate fund can respond flexibly to new market developments, manage risks, and perform optimally, both nationally and internationally.
Integrated approach for successful real estate portfolios
A future-proof real estate fund starts with an integrated approach to legal, tax, and organizational aspects. This makes it possible to meet diverse requirements, anticipate market developments, and provide investors with transparency and certainty.
A solid foundation for diversified returns and sustainable value
With a well-thought-out tax and legal structure, you can build successful real estate investments nationally and internationally, today and in the future. Our multidisciplinary teams are happy to assist you in aligning the fund structure with your investment strategy.
