29 Sep 2023

AREF’s Fund Structure Guidance is a high-level summary of, and comparison between, common real estate pooling vehicles within the UK, Luxembourg and Jersey which are often used to invest in UK real property.

This Guidance was produced with the assistance of our Public Policy and Tax Committees.

Download the Real Estate Fund Structures Guidance


We cannot guarantee that the information within the guide is completely up to date and that all relevant real estate pooling vehicles are included in this guide. Neither AREF nor the contributors to the guide take responsibility for its content or the consequences of using the guide. It is essential that legal and tax advice are sought before establishing or investing in any real estate fund. The guide should not be construed as legal and/or tax advice for any particular facts or circumstances.