Tax Challenges for Foreign Investors in U.S. Real Estate

Navigating the Legal Considerations of Acquiring, Owning and Disposing of U.S. Real Estate

Recording of a 90-minute premium CLE/CPE webinar with Q&A

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Conducted on Thursday, May 29, 2014

Recorded event now available

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Course Materials

This CLE course will provide real estate attorneys, tax counsel and advisors with a review of tax considerations for foreign investors in U.S. real estate. The panel will address challenges for foreign investors, including form of ownership and IRS reporting obligations.

Description

The U.S. real estate market is attracting more foreign investors who see long-term opportunities in both commercial and residential property.

Counsel and tax advisors must evaluate a variety of tax consequences for foreign investor clients. U.S. income, gift and estate taxes impacts will determine the appropriate ownership vehicle for U.S. property, whether U.S. LLC or corporation, foreign corporation, or individual ownership.

Tax counsel and advisors to foreign investors should also develop a plan for operating and disposing of the property prior to closing the purchase deal to avoid unanticipated tax liability down the road.

Listen as our authoritative panel discusses key tax considerations for foreign investors in U.S. real estate, strategies for determining the appropriate investment entity, and reporting obligations when holding U.S. real property.

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Outline

  1. Overview of tax rules
    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 consequence
    1. Individual ownership
    2. Ownership via U.S. LLC
    3. Ownership via foreign corporation
    4. Ownership via 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 via a U.S. LLC versus a foreign corporation or a U.S. corporation, or a trust?
  • What are the tax reporting obligations for non-U.S. owners of U.S. real estate?
  • What are the tripwires that foreign investors need to be aware of?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.

Faculty

Ruben Flores, Jr.
Ruben Flores, Jr.
President
Flores Group

Mr. Flores has over 25 years of experience in tax and business matters. He specializes in international and domestic...  |  Read More

Joshua A. Kaplan
Joshua A. Kaplan
Partner
Bilzin Sumberg

Mr. Kaplan handles tax planning related to international and domestic transactions, including restructurings, joint...  |  Read More

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