Das Deutsche Real Estate Investment Trust Gesetz. Ausgestaltung und Auswirkungen auf ausgewählte Industriezweige
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Studienarbeit aus dem Jahr 2007 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 2,0, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Mit der Zustimmung des Bundesrates zu dem von der Bundesregierung vorgelegten "Gesetz zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen (REIT- Gesetz- REITG)" am 30. März 2007, führt Deutschland rückwirkend zum 01. Januar 2007 eine neue Immobilienanlageklasse - genannt G-REIT - ein. Nach Ansicht von Experten könnte sich die Deutsche Immobilienwirtschaft aufgrund der Einführung des G-REITs nachhaltig verändern. Somit wird das Thema G-REIT und insbesondere seine gesetzliche Ausgestaltung - das REITG - sowohl von Immobilienunternehmen und Immobilieninvestoren als auch von Finanzdienstleistern und Unternehmen mit erheblichem Eigenimmobilienbestand kontrovers diskutiert. Zielsetzung dieser Arbeit ist die Klärung der Fragestellung, wie sich das REITG nach Ansicht von Unternehmensberatungen, Banken sowie Immobiliengesellschaften in seiner derzeitigen Ausgestaltung auf die betroffenen Industriezweige auswirken wird. Dabei wird einerseits eine quantitative Aussage zum zukünftigen Volumen des GREIT- Marktes angestrebt und andererseits die Klärung der Fragestellung verfolgt, woher das Volumen des G-REIT-Marktes stammen wird. Wird das Marktvolumen des G-REITs durch reine Substitution der bis dato auf dem deutschen Immobilienanlagemarkt dominanten Immobilienfonds generiert werden oder werden Unternehmen mit erheblichem Eigenimmobilienbestand unter den jetzigen rechtlichen Vorgaben des REITGs tatsächlich bereit sein ihr Immobilienvermögen auszugliedern?
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