A higher yield vis-a-vis investment risks is expected, driven by
real estate investment based on precise market reviews and
An additional yield is possible with higher
values in real estate through professional and systematic asset
management such as remodeling.
As investments are in the form of real estate, risks of
investment value are minimized even amid inflation.
the worst case scenario, the loss of investment principal can be
minimized by disposing of real estate holdings, and a stable
shareholder return is possible through rational investment
analyses on lease fees, vacancy rates and maintenance fees.
As for listed REITs, stocks held can be
converted into cash, if necessary.
Income tax is almost nil once over 90% of the income available
for dividends are distributed(Article 51-2 of the Income Tax
Progressive taxation (the maximum tax rate of
0.7%) is applied for property taxes and comprehensive real
estate taxes for land upon direct investment. However, the land
property tax of 0.2% is singularly applied upon REITs-based
investments, and excluded from the list of investments subject
to comprehensive real estate taxation.
Article 106 and Enforcement Ordinance Article 102)
Expansion of Investment Opportunities
Investment opportunities in large-scale
real estate projects are available even with small-scale funds
including those of personal investors.