Foreign Investment in U.S. Real Estate – The Basics

  • 1.0 CLE Credit

  • Certification Credits: International Law, Real Estate, Wills, Trusts and Estates

  • Total Presentation Time: 67:07

  • Level: Intermediate

Click below to listen to an introduction of this presentation:

Substantial Presence Test

Tax planning for the non-resident alien individual and foreign corporate investor that is planning to invest in United States real estate.

These are issues that could apply to every foreigner who is going to invest in real estate and all those that are dealing with them on an everyday basis such as the real estate broker, the real estate attorney, the accountant and other professionals in the field.

Foreign Investments in U.S. Real Estate – Seminar Outline

I. Tax Planning for Foreign Investors II. Acquiring United States Real Estate Investments U.S. Taxes

  1. Income Taxation
  2. Estate Tax
  3. Gift Tax
  4. Branch Tax

Tax Planning Entities/Advantages and Disadvantages

  1. Individual Ownership
  2. Limited Liability Company
  3. Partnership
  4. United States Corporation
  5. Foreign Corporation
  6. Trusts
  7. Tiered Entities

The Income Tax Versus Estate Tax Dilemma

  1. The Smaller Investor ($500,000 and less)
  2. The Larger Investor ($1,000,000 or more)

Tax Planning Opportunities

  1. Tiered Entities
  2. Corporate Liquidation (Single Tax)
  3. Portfolio Loans
  4. Like Kind Exchanges
  5. Sale of Stock in a Foreign Corporation

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Presentation Resources:

1. Presentation slides download as pdf

2. Tax Planning for Foreign Investors Acquiring Smaller ($500,000 and under) OR Acquiring Larger (One Million Dollars and over) United States Real Estate Investments. Translated in 8 languages: