Tax Planning Techniques for the Foreign Real estate Investor
The object of this course is to provide professional advisors and foreign real estate investors with an understanding of the United States taxation of foreign investments in United States real estate, and the numerous strategies that can be used to reduce the foreign investors United States taxation on profits from rental income and gains from the sale of United States real estate.
The topics include:
- A discussion of whether a foreign investor is considered to be a nonresident taxpayer of the United States and the rules that govern nonresident taxpayers.
- The principal objectives of the course will be to guide foreign investors on how they may eliminate or reduce United States taxes of real estate income, gains and holdings.
- Eliminate United States estate and gift taxes on United States real estate holdings,
- Reduce their taxes on United States real estate income to a single tax,
- Defer the payment of taxes on gains from United States real estate,
- Reduce United States tax rates,
- Provide for confidentiality of investors investing in United States real estate
Issues that will be covered will be:
- The choice of entity to maximize the foreign investors’ taxes and confidentiality;
- Investment techniques to earn interest free income from United States real estate investments;
- Numerous tax planning techniques on the use of foreign trusts, foreign corporations, United States corporations and limited liability companies to maximize tax savings;
- The proper use of United States Tax Treaties in real estate investment planning.
Table of Contents
There is no CPE credit at this time.