Foreign Investment in US Real Estate
Steve Schneider co-presents at the Federal Real Estate Tax Conference in June 2011. In this program, Steve discusses foreign investors in U.S. real estate and the challenges of the U.S. tax system. Special U.S. tax rules apply to real estate gains in the U.S., even if the investor would not otherwise be subject to tax in their own country or would otherwise have a treaty exemption of capital gains, dividends or interest income.
Topics covered in this session include:
- Fundamental application of FIRPTA tax
- Exemptions and withholding rules applicable to real estate investments
- Common structures used to minimize foreign investor tax, including the
use of corporate blockers and REITs