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The development of the PRS sector is confirmed by numerous investments, which last year added % more apartments to the institutional rental market compared to the first half of the year.
Difference
In the next edition of the report, we look again at the PRS investment map. We check completed projects, under construction as well as planned investments. In the publication, market leaders also provide their comments, assessing the development potential, forecasts and formulating the biggest challenges for the sector. The report was also supplemented with a survey in which PRS funds and residential developers shared their sentiment towards Polish institutional rental.
Tax effects are an important factor influencing the profitability of PRS investments. The report includes key tax issues that should be kept in mind when considering an investment in the institutional rental sector, which include:
VAT implications throughout the investment process,
Tax depreciation allowances,
Real Estate Tax,
Minimum Tax on ‘commercial buildings’,
Real estate company status.
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