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Real Estate Investments in Italy made by foreign investors:

Real Estate Investments in Italy made by foreign investors:. Investment through Italian Real Estate Investment Fund (REIF). Investment through Italian company. Direct investment. FOREIGN COUNTRY. . . . ownership. income. ownership. income. income. ownership. RE Co. REIF.

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Real Estate Investments in Italy made by foreign investors:

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  1. Real Estate Investments in Italymade by foreign investors: Investment through Italian Real Estate Investment Fund (REIF) Investment through Italian company Direct investment FOREIGN COUNTRY    ownership income ownership income income ownership RE Co. REIF

  2. Ordinary income in the hands of the foreign investor    RE Co. REIF

  3. Ordinary income in the hands of the Italian entity

  4. Capital gains in the hands of the foreign investor    RE Co. REIF

  5. For any further queries, please contact: Dr. Gianluigi Strambi E-mail: gianluigi.strambi@raplex.it Raynaud and Partners Studio Legale Via Santa Maria Segreta, 6 20123 – Milan (Italy) Tel.: +39 02 7217091 Fax: +39 02 72170950 www.raplex.it

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