PRACTICE AREA
U.S. Real Estate Tax Planning for Foreign Investors
FIRPTA, Transfer Tax & Structuring for Non-U.S. Persons Investing in U.S. Real Estate
U.S. real estate is one of the most popular investment classes for internationally mobile and foreign individuals — but it carries significant U.S. tax complexity. FIRPTA withholding, U.S. estate and gift tax exposure for non-resident aliens, income tax on rental income, and classification of LLC interests as U.S.-situs assets all require careful planning. We structure U.S. real estate holdings to minimize tax friction while achieving the client’s investment and succession goals.
Our Services Include:
Structuring of U.S. real estate acquisitions for foreign investors — LLC, LP, two-tiered foreign/U.S. corporation structures, and treaty-based planning
FIRPTA analysis and planning for buyers, sellers, and withholding agents
U.S.-situs asset classification analysis — including LLC interest look-through issues
U.S. estate and gift tax planning for non-resident aliens holding U.S. real estate
Rental income structuring — Net Election under Section 871(d) and treaty-based positions
IRS transfer certificate procedures for NRA estates with U.S. real estate
1031 exchange planning for foreign investors
Disposition planning to minimize FIRPTA withholding and capital gains exposure