Real Estate Investment Management
While investors continually demand superior performance, the area of investment management is undergoing an unprecedented number of changes. With Loyens & Loeff as your investment management partner, you can tackle any cross-border legal, tax and regulatory challenge.
We are located in important European real estate investments markets. For the past 15 years, legal guides such as Legal500 and Chambers Europe have continuously assessed Loyens & Loeff as Tier 1 for Investment Funds (next to our Tier 1 ranking for Real Estate and Tax) – which truly makes us the go to-firm for your real estate investments.

News
ESG & Sustainable Investment
Sustainability is becoming an increasingly important factor in the decisions of investors, companies, consumers, shareholders and policy- and lawmakers. The broadly supported awareness for the Environmental Social and Governance (‘ESG’) objectives is
Countering greenwashing is important for all market participants. This is true for issuers, for investors, but also for banks arranging an issuance.
ATAD2
The anti-hybrid mismatch rules of the EU Anti-Tax Avoidance Directive (ATAD2) aim to prevent situations of a double deduction and a deduction without a corresponding inclusion of the income at the level of the recipient resulting from a hybrid mismat
Luxembourg is the main jurisdiction in Europe for launching credit funds with a European strategy.
Implementing Pillar One & Pillar Two
To adapt international tax rules to an increasingly digitalised economy, the OECD/G20 Inclusive Framework proposes a two-pillar overhaul of the existing system as from 2023/2024. Tax directors and their teams can already model the impact and assess o
On 25 January, Loyens & Loeff submitted input on OECD’s Public Consultation Document on Amount B of Pillar One.
Substance & Tax Law
In recent years tax authorities have placed more emphasis on combatting the use of abusive and aggressive tax structures by companies operating across borders, to ensure fair taxation.
The European Commission recently issued a new proposal (ATAD 3)
Recently, the European Parliament (EP) almost unanimously adopted an opinion suggesting changes to the draft anti-shell Directive (ATAD3).
Reform of Belgian property law
In the Book 3 "Goods" of the Civil Code the main goal of the legislator was to better structure, modernise and integrate the law on goods into a single code. Moreover, the new law on goods had to be functional, useful and flexible.
This Real Estate Update focuses on the new Books 1 and 5 of the new Belgian Civil Code, which will both enter into force on 1 January 2023. We selected almost 20 relevant topics where the new legislation could have an important impact on real estate

Interested in emerging trends?
How we can help
Seamless connections with the best possible parties in the world
Are your investments located outside our home markets (being the Netherlands, Belgium, Luxembourg and Switzerland)? In that case you can rely on our relationship with many leading international law and tax firms. Because our firm operates independently, we can select the best possible partner in each country and are used to working seamlessly together with other firms as well. This means we can guarantee optimal quality for our clients, wherever you go.
Sustainable design
A sustainable design for your real estate fund and investment structures is crucial for top performance. This includes a finance structure that fits your strategy, investor base and management organisation. As another key to success, we are committed to offer a seamless switch from the fund’s term sheet to the closing of each transaction.
You can count on us, whatever the request:
- investment funds
- fund structuring
- fund documentation and negotiations
- business plan and tax forecast
- joint venture agreements
- accounting and regulatory matters (incl. merger control)
- yearly tax and legal review
- corporate housekeeping
- transactions
- deal structuring
- business plan and tax forecast
- legal and tax due diligence
- financial and tax modelling
- transaction documentation and negotiations
- W&I insurance
- finance
- finance structuring
- finance documents and negotiations
- due diligence
- legal opinions
- transfer pricing assessment of intragroup financing and services

Book "Investing in real estate in the Netherlands"
