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Global real estate guide

These guides reflect the commitment of UHY member firms to providing outstanding real estate advice and offers the possibility for clients and members to connect directly with property experts in each country, identified in the guide.

Given the scope and complexity of each individual country’s laws and regulations, this publication should be viewed as a tool by which readers may first become familiar with the issues involved. This guide reflects the commitment of UHY member firms to providing outstanding real estate advice and offers the possibility to connect directly with experts in each country, identified in the guide.



UHY Global Real Estate guide 2024 – Out now!

In a globalising world, many investors, both corporate and private, are looking for opportunities internationally. While real estate is one of many investment options, the venture is unique in that it cannot be physically moved as most other assets can. Consequently, investors must conform to the rules and regulations of the country where the property is situated.

Like other major investments, proper planning is needed to avoid any pitfalls that may lie along the way and to minimise tax exposure.

The purpose of this Guide is to identify regulations (for example, the deduction of expenses and interest) and tax rates (for example, *VAT, wealth tax and inheritance tax) found in various countries that may affect property investments.

The contents have been carefully compiled by UHY experts in over 50 countries included in this Guide but are intended for general guidance only. Since legislation changes, you should refer to the appropriate UHY source or professional advisor for the most up-to-date details, or for more specific information.

I hope you find the UHY Global Real Estate Guide a valuable tool and introduction. Our member firm advisors look forward to helping you with your real estate ambitions.

Additional information for Editors

About UHY

Established in 1986 and based in London, UK, UHY is a leading network of independent audit, accounting, tax and consulting firms with offices in over 340 major business centres across more than 100 countries.

Our staff members, over 9,500 strong, are proud to be part of the 20th largest international accounting and consultancy network. Each member of UHY is a legally separate and independent firm. For further information on UHY please go to

UHY is a member of the Forum of Firms, an association of international networks of accounting firms. For additional information on the Forum of Firms, visit

For more information on UHY, please contact Felicity Sandford, marketing & business development manager, UHY International, Quadrant House, 4 Thomas More Square, London E1W 1YW, UK.  Tel: +44 20 7767 2621, or email: 


The UHY global real estate guide has been developed to provide property investors with information on rules and regulations from over 100 countries featured in the guide, covering areas such as real estate regulations (e.g. deduction of expenses and interests), tax rates (e.g. VAT, wealth tax and inheritance tax) and also touches on some tax planning techniques.