The term REIT (Real Estate Invetstment Trust) indicates a public limited company, whose assets exclusively consist of properties. REITs are a globally acknowledged standard for indirect property investments.
The earnings of REITs originate from both the sale and the letting or leasing of properties and plots of land. In contrast to classical property corporations, REITs are characterised by tax benefits (exemption from corporation and trade tax at company level) and a compulsory dividend payout ratio. Moreover, shareholders benefit from high corporate transparency standards as well as the tradedability of shares due to the stock-exchange listing.