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The law of 25 March 2020 establishing a central data retrieval system concerning IBAN accounts and safe-deposit boxes entered into force on 30 March 2020 (the “Central Register Law”).

News & Analysis

Zita Albert joins CERHA HEMPEL’s Budapest office as M&A Partner

26 March 2020 by CERHA HEMPEL Dezsö & Partners

Zita Albert joins CERHA HEMPEL’s Budapest office as M&A Partner

News & Analysis

New legislation to be introduced to address the mismatch in respect of the taxation of foreign dividends received by REITs: A disincentive for REITs to invest offshore?

16 March 2020 by Cliffe Dekker Hofmeyr

In essence, real estate investment trusts (REITs) are treated as conduits through which the income they derive, flows to their shareholders. The main advantage of a REIT is therefore that a deduction of the distribution made by the REIT to its shareholders may be claimed against its income provided that it is a qualifying distribution. By nature, REITs distribute most of their income to their shareholders and will usually pay little or no income tax on the distributions, instead shareholders will be liable to pay income tax on the distributions received from REITs. REITs are, however, taxed on the taxable income they retain at the standard corporate tax rate.

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Law of 25 March 2020 establishing a central data retrieval system for bank, payment accounts and safe-deposit boxes

Zita Albert joins CERHA HEMPEL’s Budapest office as M&A Partner

New legislation to be introduced to address the mismatch in respect of the taxation of foreign dividends received by REITs: A disincentive for REITs to invest offshore?

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