Foreign Investment in U.S. Real Property: Tax and Reporting Challenges

Anticipating Tax Issues When a Foreign Investor or Entity Acquires or Disposes of Interests

Recording of a 110-minute CPE webinar with Q&A


Conducted on Tuesday, July 21, 2015

Recorded event now available

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Program Materials

This webinar will provide accounting, tax and legal professionals with a review of tax considerations for foreign investors in U.S. real estate. The panel will address challenges such as form of ownership and IRS reporting obligations, among others.

Description

The U.S. tax rules governing investment in U.S. real estate by foreign nationals is complex, and it is crucial that tax professionals advising foreign investors have a thorough understanding of the U.S. tax requirements for reporting and withholding, as well as knowledge of the impact of various ownership structures to determine the most advantageous form of ownership for foreign investors in U.S. real estate.

Tax professionals must identify tax planning opportunities beyond entity selection in structuring a deal. Tax advisors, counsel and tax executives must grasp the essential tax aspects when developing a plan for operating and disposing of property prior to closing the purchase deal to avoid unanticipated U.S. tax liability for foreign investors down the road.

Listen as our panel of experienced tax professionals discusses key tax considerations and strategies for foreign investors buying, holding and disposing of U.S. real estate.

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Outline

  1. Overview of tax rules that apply to foreign investors in U.S. real estate
    1. Income
    2. Withholding
    3. FIRPTA
    4. Estate and gift tax
    5. Income tax residency and estate/gift tax residency
    6. Treaty application
  2. Investment structure alternatives and their tax consequences
    1. Individual ownership
    2. Ownership through U.S. LLC
    3. Ownership through foreign corporation
    4. Ownership through U.S. corporation
    5. Ownership through trusts

Benefits

The panel will review these and other key questions:

  • What are the tax implications of purchasing U.S. real estate individually or through a U.S. LLC vs. a foreign corporation, a U.S. corporation, or a trust?
  • What are the tax reporting obligations for non-U.S. owners of U.S. real estate?
  • What tax pitfalls do professionals need to grasp when handling the tax and compliance issues for foreign investors?
  • What special FIRPTA rules apply to REITs?

Faculty

Dudley, Ryan
Ryan Dudley

Partner
Friedman

Mr. Dudley specializes in developing cross border commercial structures and financing strategies to optimize...  |  Read More

Lehman, Richard
Richard S. Lehman

Atty
United States Taxation and Immigration Law

Mr. Lehman's tax law practice focuses on an array of commercial transactions involving an international and...  |  Read More

John R. Strohmeyer
John R. Strohmeyer

Porter Hedges

Mr. Strohmeyer’s practice focuses on traditional estate and disability planning, the facilitation of the probate...  |  Read More

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