Neben Immobilienfonds gibt es nun eine neue Form der indirekten Immobilienanlage: die Beteiligung an Real Estate Investment Trusts (REITs). Dies ist eine neue Rechtsform von Immobilien-Aktiengesellschaften, die steuerlich begünstigt sind und strengen Auflagen unterliegen. Die Gewinne der REIT-AG werden nicht auf Unternehmensebene besteuert, sondern erst bei Ausschüttung an die Anleger. Geregelt sind die REITs und die steuerlichen Vorschriften im "Gesetz zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen" (REIT-Gesetz) vom 28.5.2007 (BGBl. 2007 I S. 914).

1. Was sind REITs?

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2. Besteuerung beim Anleger

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Ausschüttungen

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Kapitalertragsteuer

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Veräußerung

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Betriebliche Beteiligung

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Gemeinnützige Körperschaften

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Ausschüttungen und Veräußerungsgewinne von ausländischen REITs

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Anleger mit Wohnsitz im Ausland

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a) Änderungen ab 2009

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Vermeidung der Doppelbesteuerung bei Auslandserträgen

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Bestandsschutz für Veräußerungsgewinne

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Besondere Regelung für die Verrechnung von Veräußerungsverlusten

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Steueranrechnung statt Freistellung von ausländischen Quellensteuern der REIT-AG

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3. Steuerbefreiung auf Unternehmensebene

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Besondere Steuervergünstigung bei Immobilienübertragung in den Jahren 2007 bis 2009

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4. Gesetzliche Grundlagen

§ 3 EStG - Steuerfreie Einnahmen

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§ 3c EStG - Anteilige Abzüge

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REIT-Gesetz

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