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Structuring Foreign Investments in US Real Estate

Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructuring

Worldwide Merger Notification Requirements

Structuring Foreign Investments

Editors: W. Donald Knight Jr.,& Richard Andersen

More information

Structuring Foreign Investments

Description Editors Contact

This timely and highly practical resource is designed to explore the considerations that are of unique concern to foreign individuals and entities making US real estate investments. To that end it details the US income, estate and gift tax aspects of inbound investment in US real property and the various structural techniques that may be employed to reduce or eliminate US tax liability under these domestic laws. This work's single-minded focus on real estate, the encyclopedic coverage of relevant tax considerations, and extensive materials on non-tax issues (asset protection, non-tax reporting, limits on foreign ownership of U.S, real estate, etc.) make it an essential resource for non-US investors and their advisers.
Structuring Foreign Investment in US Real Estate covers:
• General rules for taxing inbound investments by non-US persons
• System for taxing operating income from foreign-owned US real estate
• Regime for taxing dispositions of US real estate by non-US owners
• Withholding obligations of purchasers of US real estate from non-US sellers
• Impact of tax treaty network on US taxation of inbound real estate investment
• Limitations on non-US ownership of US real estate
• Reporting obligations for non-US owners of US real estate
• Planning for acquisitions and dispositions of US real estate by non-US persons
• Estate and gift tax planning for foreign-owned US real estate
This one-volume looseleaf answer questions, such as:
• How is direct foreign investment in US real estate taxed?
• How is portfolio investment in US real estate taxed?
• What are the seller’s and buyer’s tax obligations when foreign-owned US real estate changes hands?
• What planning techniques are available to non-US persons for holding and disposing of US real estate?
• What reporting obligations are associated with foreign ownership of US real estate?
• Are there limitations on the ability of non-US persons to own US real estate?
• What impact do tax treaties have on planning for foreign investment in US real estate?
• What state and local tax issues arise on inbound investment in US real estate?
• What estate and gift planning should be done for non-US owners of US real estate?

Table of Contents:
Chapter 1 The `Ground Rules' of the Internal Revenue Code: Rental Income
Chapter 2 The `Ground Rules' of the Internal Revenue Code: Interest, Dividends and the Branch Profits Tax
Chapter 3 The `Ground Rules' of the Internal Revenue Code: Sales and other Dispositions
Chapter 4 Enforcement of the FIRPTA Tax: Withholding
Chapter 5 The Effect of Tax Treaties on the Code Ground Rules
Chapter 6 Legal Structure Alternatives
Chapter 7 Special US Tax Planning Techniques and Considerations
Chapter 8 US Estate, Gift, and Generation-Skipping Taxes
Chapter 9 State and Local Considerations
Chapter 10 Transfer of Ownership of US Real Property under a “Home Country” or US Will
Chapter 11 Planning Techniques to Avoid US Probate of a Will
Chapter 12 Introduction to Federal Disclosure Laws with Respect to Foreign Investment in US Real Estate
Chapter 13 Responding to Foreign Direct Investment: Current Federal Disclosure Laws from an Historical Perspective
Chapter 14 Disclosure of Real Estate Investments under the International Investment Survey Act of 1976 (Reentitled the International Investment and Trade in Services Survey Act) (the IISA)
Chapter 15 Disclosure, Requirements of the Agricultural Foreign Investment Disclosure Act of 1978
Chapter 16 The FIRPTA Disclosure Requirements
Chapter 17 State Restrictions and Reporting Requirements
Chapter 18 Structures to Protect US Assets against the Effects of Foreign Political Emergencies
Chapter 19 Structures to Protect US Assets against Freezing or Vesting under the US Trading with the Enemies Act and Related Laws
Chapter 20 Structures to Protect US Assets in Insolvency Situations
Appendix A Internal Revenue Code Sections 861-897 Appendix B Internal Revenue Code Sections 1441-1446; 1461-1464; 6039C Appendix C Income Tax Regulations Issues Under Code Section 897 Appendix D Income Tax Regulations Issues Under Code Section 1445 Appendix E Internal Revenue Code Sections 2001; 2003-2041; 2051-2055; 2102-2108; 2501-2551; 2061-2663 Appendix F The Agricultural Foreign Investment Disclosure Act of 1978 Appendix G The International Investment Survey Act of 1976, re-entitled ‘The International Investment and Trade in Services Act’ Appendix H Instructions for FIRPTA Withholding Certificate Applications Appendix I Internal Revenue Service Form 8288-A (Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests) Appendix J Internal Revenue Service Form 8288-B (Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests) Appendix K Internal Revenue Service Revenue Procedure 2000-35

General section

'Table of Contents' (2013), W. Donald Knight, Jr, Richard E. Andersen, pp. vii–xxiv