Foreign Investors

Tax Planning Techniques for the Foreign Real Estate Investor

The object of this video 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 in the video 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.

Pre Immigration Income Tax Planning

The immigrating Non Resident Alien must prepare for a tax life as a Resident Alien. This means closing out the past and taking advantage of all of the tax deductions and tax investment incentives offered by the U.S. Tax Code. It may mean leaving certain of the taxpayer’s foreign investments in place.

Often immigrating residents are unfamiliar with the tax laws of the United States, that they will face upon obtaining their resident status. Often this lack of knowledge can be costly with immigrants paying unnecessary taxes and burdening themselves with liabilities.