The 2024 Legalities Report, created in collaboration with The Class Foundation and Loyens & Loeff aims at creating a holistic view of the legalities involved in student accommodation provision across the following European markets: the United Kingdom, Belgium, Ireland, Poland, Spain, Portugal, the Netherlands, France, Italy, Germany, and Austria. Research questions were tailored to provide insight into the general status of student housing provision and the main legal and tax considerations PBSA investors, developers, and operators should be mindful of when entering these markets.