Real Estate Investment Trust

Real Estate Investment Trusts (REITs) are financial instruments that invest primarily in real estate utilizing investment funds collected from investors and distributing profits arising from such investments. If listed on a stock exchange, REITs can be traded in the same way as shares. Furthermore, provided they satisfy the condition of distributing at least 90% of profits to their investors, REITs are exempt from corporate tax and can therefore be expected to offer attractive rates of return.