立信（BDO）：2024年亚太地区外资房产所有权研究报告（英文版）（46页）.pdf

1、Global private client servicesForeign property ownership in Asia Pacific 2024Foreign property ownershipiiThis,combined with the introduction of the Common Reporting Standard(CRS)and Foreign Account Tax Compliance(FATCA),has greatly increased the level of transparency of families with real estate and

2、 bank accounts in many countries worldwide.The CRS will improve tax transparency,with financial institutions releasing information each year to the tax authorities in their country,who then share this information with tax authorities in other countries.At this stage,over 124 countries have committed

3、 to the CRS,including most of the tax haven countries like the British Virgin Islands(BVI),Guernsey,and Jersey.In this publication,we detail the legal and tax rules for foreigners buying real estate in the Asia Pacific region as well as popular countries such as Canada,the USA and the UK.Mark Polloc

4、kPrivate Client Strategy Group Asia PacificDisclaimer:This publication has been carefully prepared however has been written in general terms and should be seen as broad guidance only.Please see back page for full disclaimer IntroductionAs global mobility increases,it is becoming common for high net

5、wealth families to own homes in a number of countries,and to invest in commercial and other real estate outside of their country.Often this can be driven by their children who have chosen to undertake their university studies abroad,or alternatively,the desire to retire to another country once their

6、 businesses have been sold.As a result of this,Governments around the world are closely examining investment in real estate by foreigners,with many countries restricting ownership to newly built houses in an attempt to drive their countrys construction industry.An emerging trend across a number of j