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Category Archives: United States Taxation of Foreign Investors

Pre Immigration Income Tax Planning

By Lehman Tax Law |

Richard S. Lehman Esq. is posting frequently asked questions recently received on the topic: Tax planning techniques for the foreign real estate investor. Question 1: What unique tax applies to foreign corporations that does not apply to any other Taxpayers? Answer: There is a unique tax on Foreign Corporations that do not distribute cash… Read More »

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This article has been translated into French – it is a general overview of United States Taxation of Foreign Investors

By Lehman Tax Law |

Système d’Imposition des Investisseurs Etrangers aux Etats-Unis Système d’Imposition Américaine des Sociétés Etrangères et des Etrangers Non Résidents Règles Générales Planning Fiscal Avant d’Immigrer aux Etats-Unis Planning Fiscal pour l’Investisseur Etranger de Biens Immobiliers INTRODUCTION Pendant de nombreuses années, les Etats-Unis ont été un refuge pour les investisseurs étrangers. Actuellement, ce pays n’est pas… Read More »

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Tax Planning for Foreign Investors Acquiring Smaller ($500,000 and under) United States Real Estate Investments

By Lehman Tax Law |

By Richard S. Lehman, ATTORNEY AT LAW This is principally an article about tax planning for the non resident alien individual and foreign corporate investor that is planning for smaller size investments in United States real estate (“Foreign Investor”).1 As a result of 40 years of Florida real estate experiences with foreign investors that… Read More »

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Tax Planning for Foreign Investors Acquiring Larger (One Million Dollars and over) United States Real Estate Investments

By Lehman Tax Law |

This is principally an article about tax planning for the non resident alien individual and foreign corporate investor that is planning for larger size investments in United States real estate (“Foreign Investor”). That is investments of One Million Dollars ($1,000,000) or more.1 Foreign Investors are now finding that they invest both in U.S. real… Read More »

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United States Taxation of Foreign Investors – A General Overview

By Lehman Tax Law |

This article has been translated into: French, German, Espanol, Arabic, Italian, Chinese, Russian The following narrative outline below is intended to provide the foreign investor, both corporate and individual, with a basic introduction to the tax laws of the United States as they apply to that foreign investor. U.S. Taxation of Foreign Corporations And… Read More »

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The History of the Real Estate Taxation

By Lehman Tax Law |

Until the mid 1980s Foreign Investors who were well advised never paid any U.S. federal income tax or capital gains tax. Until that time the U.S. had a treaty with the Netherlands Antilles by virtue of that country’s relationship with the Netherlands. The treaty permitted certain deductions and elections that legally led to minimum… Read More »

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Tax planning for the non-resident alien immigrating to the United States

By Lehman Tax Law |

This PRE IMMIGRATION online seminar is available to help non-resident aliens understand their options in dealing with United States tax issues. You may jump directly to more detail about this free seminar by clicking here.

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Pre Immigration Income Tax Planning

By Lehman Tax Law |

By Richard S. Lehman, Tax Attorney America continues to be the ultimate destination point for many wealthy immigrants. Some from countries with taxes higher than the U.S. but most from countries with either lower taxes than the U.S. or countries with higher taxes that for all practical purposes are circumvented to one degree or… Read More »

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The United States A Tax Haven For Foreign Investors And Immigrants To The United States

By Lehman Tax Law |

By Richard S. Lehman, Tax Attorney As times become more and more troubled, South Florida sees more than its share of immigrants fleeing dangers and coming here to stay; and foreign investors who want their money and second homes here. One concern that is often high on their list is the payment of United… Read More »

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Tax Planning for the Foreign Real Estate Investor – Tax Benefits and Tax Traps

By Lehman Tax Law |

By Richard S. Lehman, Tax Attorney The general principles discussed herein are not intended to be legal or tax advice and taxpayers should consult with their individual legal, accounting and tax advisors. Table of Contents I. TAXPAYER STATUS FOR U.S. INCOME TAX PURPOSES The Foreign Investor Nonresident Alien Individuals Foreign Corporations II. TAXATION PATTERN… Read More »

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