Market cap of leading FTSE EPRA Nareit Developed Europe index REIT and non-REITs 2023
Real Estate Investment Trusts (REITs) are companies which are listed on the stock market and facilitate direct real estate investment. REITs usually distribute at least 90 percent of its taxable income to shareholders and in return pay no corporate tax. Not all public real estate investment companies are domiciled in countries with REIT legislation and not all choose to opt for REIT status. These companies are referred to as non-REITs.