Tax Considerations for S-REIT Investments in Japan Real Estate

Join us to an exclusive in-person event where we discuss typical Japanese and Singapore tax issues for Singapore Real Estate Investment Trusts (S-REITs) when investing in Japan, as well as the current real estate investment trends in Japan.

With the current economic environment, there has been a growing interest in Japanese real estate investments across different asset classes. In addition, there were recent changes announced in December 2022 to the Section 13(12) foreign sourced income exemption regime in Singapore for S-REITs to include distributions from Tokumei-Kumiai (TK) investments.

We will focus on the following areas during the event:

• Current real estate investment trends in Japan
• Overview of investment structures in Japan
• Common tax issues surfaced during due diligence / structuring
• Updates on Section 13(12) foreign sourced income exemption regime in Singapore for S-REITs
• High level discussion on differences between J-REIT vs. S-REIT structures