Clauses of the Real Estate Securitization Act Article 28
The Trustee may charge the beneficiaries handling fees and remuneration for business management of the REIT or deduct such amount from the trust property of the REIT for such payment.If the Trustee engages in the business of REIT, the expenses and taxes derived from the utilization and management may be directly deducted from the trust property for payment.The proceeds derived from the REIT investment, which shall be distributed pursuant to the REIT contract, shall be distributed within six (6) months after the end of each fiscal year.
中文原文 不動產證券化條例第28條
受託機構得向受益人收取辦理不動產投資信託業務之手續費及報酬,或逕於不動產投資信託之信託財產中扣除支付之。
受託機構辦理不動產投資信託業務,因運用、管理所產生之費用及稅捐,得逕自信託財產中扣除繳納之。
不動產投資信託基金投資所得依不動產投資信託契約約定應分配之收益,應於會計年度結束後六個月內分配之。
受託機構辦理不動產投資信託業務,因運用、管理所產生之費用及稅捐,得逕自信託財產中扣除繳納之。
不動產投資信託基金投資所得依不動產投資信託契約約定應分配之收益,應於會計年度結束後六個月內分配之。