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
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.
Overview of tax rules
- Estate and gift tax
- Income tax residency and estate/gift tax residency
- Treaty application
Investment structure alternatives and their tax consequence
- Individual ownership
- Ownership via U.S. LLC
- Ownership via foreign corporation
- Ownership via U.S. corporation
- Ownership through trusts
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.
Ruben Flores, Jr.
Mr. Flores has over 25 years of experience in tax and business matters. He specializes in international and domestic... | Read More
Mr. Flores has over 25 years of experience in tax and business matters. He specializes in international and domestic business including the formation of international corporate structures, acquisitions and mergers between the U.S. and foreign companies, international tax planning for foreign investors, and estate planning for both American and foreign persons. He frequently speaks at seminars and conferences on international tax, business law, and estate planning in the U.S. and Mexico.Close
Joshua A. Kaplan
Mr. Kaplan handles tax planning related to international and domestic transactions, including restructurings, joint... | Read More
Mr. Kaplan handles tax planning related to international and domestic transactions, including restructurings, joint ventures and mergers and acquisitions. In addition, he has advised private investment funds on tax aspects of planning and structuring investments in securities, real estate and joint ventures. Prior to joining Bilzin Sumberg, he worked in the tax group of a notable New York law firm. Additionally, he holds a license as a Certified Public Accountant (currently inactive) in the State of Florida.Close