Since 1 January 2007, the German legislator has extended the range of real estate investment companies with the Real Estate Investment Trust Gesetz [law] (REITG): the German REIT AG, a non-regulated corporation, in short G-REIT, offers a new possibility for indirect real estate investment exempt from income tax.
The interest in a REIT AG is a safe investment which pursues an investment strategy exclusively geared towards material assets. REIT AGs on average perform higher than fixed-term deposits and bonds. REIT AGs are listed on the stock exchange and therefore provide shareholders with high fungibility and transparency of their investment.