Real Estate & Taxes

Effectively connected rental Income

ECRI describes rental income from real property that is considered to be effectively connected to a U.S. trade or business. This concept is important for both U.S. and foreign individuals or entities who earn rental income from real property located in the United States.

FIRPTA & W-7

FIRPTA is primarily aimed at ensuring that foreign investors who sell or transfer U.S. real property interests pay the appropriate taxes on the capital gains generated from those transactions.

Gift Tax & Inheritance

Foreign individuals who are not U.S. citizens or residents may be subject to U.S. gift and estate taxes when they make gifts or inherit property located in the United States.

Market entry

Selecting the appropriate legal structure for your subsidiary is essential. Common options include forming a corporation (C corporation or S corporation), a limited liability company (LLC), or a branch office. Each has different tax implications, and the choice may affect liability, management, and tax obligations.

Real Estate

Legal advice on real estate matters to navigate the complexities and potential legal issues that can arise in real estate transactions. Whether you are buying, selling, leasing, or investing in real property.

General Advice / Other cases

We are happy to evaluate your case and offer specific advice on any other Real Estate & Taxation matter.