A Primer For Non-US Investors In US Real Property

Law360, New York (January 11, 2012, 7:09 PM EST) -- Current market conditions present favorable opportunities for non-U.S. persons to invest in U.S. real property. However, potential investors must be mindful of the U.S. federal income tax consequences that may result from such investments.

This article briefly summarizes the basic U.S. federal income tax principles that apply to offshore investments in U.S. real property. We also outline common transaction structures utilized by a non-U.S. investor in U.S. real property and briefly summarize the U.S. federal income tax consequences of each investment applicable to such investor....
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