Profits from real estate development projects within companies are typically taxed at the corporate level according to the prevailing corporate tax rate.
This taxation occurs after all deductible expenses related to the project have been accounted for. Once these profits are taxed, the distribution of dividends to shareholders or partners is generally subject to an additional withholding tax, which varies depending on local regulations and the shareholders’ tax residency.

However, we can propose more tax-efficient structures tailored to optimize the fiscal impact on profit taxation and the distribution of dividends.
These structures might involve strategic tax planning, leveraging available deductions, or using corporate structures that minimize tax liabilities while remaining compliant with legal standards.