Best Practices for Foreign Investors in United States Commercial Real Estate

Lawyers, investment bankers, fund managers, and others who represent foreign investors in U.S. real estate must plan for the tax consequences under the Foreign Investment in Real Property Tax Act (FIRPTA). There are also many other U.S. tax reporting and compliance requirements that apply to inbound U.S. real property investors.

That’s why Wagner, Duys & Wood has written a comprehensive guide to understanding some additional requirements that may apply beyond FIRPTA. The guide addresses some key considerations and the best practices to minimize the risk of liability for noncompliance by planning in advance. The guide is free — you can download it now!

You Will Learn…

• Why 25% Foreign-Owned U.S. blocker corporations must file the Form 5472
• How to minimize U.S. nonresident withholding tax on interest payments from a blocker
• How to mitigate the risk of IRS scrutiny in the transfer pricing area on loans to a blocker
• What required U.S. Commerce Department filings apply to inbound U.S. investment

Wagner, Duys & Wood specializes in strategy and planning for investors operating under FIRPTA law, and our partners have a combined 60 years helping non-U.S. clients and their advisors navigate U.S. real estate transactions.