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REIT and Real Estate Investment Fund (REIF)

1 Haziran 2026 Real Estate Law 1 dk okuma 61 görüntülenme

REIT (Real Estate Investment Trust) and GYF (Real Estate Investment Fund) are instruments for indirect real estate investment.

REIT

  • Traded on Borsa Istanbul
  • Various real estate portfolio
  • Dividend distribution
  • Tax advantages (institution) earnings)

GIF

  • CMB regulated
  • Professional managers
  • Liquid (relatively easy to buy and sell)
  • Diversified portfolio

Advantages

  • High initial capital not required
  • Diversification
  • Professional management
  • Liquidity

Risks

  • Market fluctuation
  • Interest rate impact
  • Sector risk
  • Manager decisions

Turkish REIT Examples

  • Real Estate Housing
  • Akiş GYO
  • İş GYO
  • Reysaş REIT

Tax

  • REIT dividends without withholding tax (under certain conditions)
  • Capital gains tax on share sales
  • Double taxation prevention

Real estate and capital markets lawyer recommended.

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