The Taxonomy delegated act was published on December 10, 2021. The REITs, asset managers and property developers are affected. As with any regulatory text, it is necessary to decode it. It is true that the vocabulary used does not always facilitate understanding. The term taxonomy itself may seem reductive, as the regulation is not simply a classification. Moreover, the concrete application to the real estate sector deserves some explanations.
We have therefore sought to provide a first level of response to certain concrete questions:
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