Tax Planning Techniques for the Foreign Real Estate Investor
 – Advanced

By Richard S. Lehman

I.    Principle Objectives

A.    Limited Personal and Asset Liability
B.    Single U.S. Tax
C.    Avoid Double Taxation – U.S. and Country of Investor
D.    Confidentiality
E.    Tax Planning

(1)    Eliminate U.S. Taxation of Real Estate Income and Gains
(2)    Eliminate U.S. Estate and Gift Tax
(3)    Eliminate U.S. Branch Tax on Foreign Corporations
(4)    Single Tax
(5)    Deferral of Payment of Tax
(6)    Reduce Tax Rates

II.    Basics

A.    Tax Rates
B.    Taxable Persons and Entities

(1)    Foreign Individual Investor
(2)    Limited Liability Company of Partnership
(3)    The U.S. Corporation
(4)    Foreign Corporation
(5)    Foreign Trusts

III.    Planning Techniques

A.    Avoidance of the Double Tax
B.    Elimination of the U.S. Estate and Gift Tax and the Branch Tax
C.    The Foreign Trust – U.S. Estate Tax Avoidance and Income Tax Benefits
D.    Tax Bracket Advantages and Individual Planning
E.    Avoidance of the Double Tax
F.    Tax Free Income
G.    Partially Tax Free Income
H.    Tax Treaties

Additional Resources:

Lehman Tax Law has also created individual articles on United States Taxation of Foreign Investors in U.S. Real Estate Translated in 7 languages.

Articles translated in seven languages

Posted in Foreign Investors in United States Real Estate