Taxation of Foreign Investments in U.S. 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) and deal with the new audit regime that the IRS has unfurled in recent years.

That’s why Wagner, Duys & Wood has written a comprehensive guide to understanding FIRPTA, its consequences for investors and how to minimize tax liability by planning transactions in advance. The guide is free — you can download it now!

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.

You Will Learn…

• Which transactions are subject to FIRPTA
• How FIRPTA taxes apply to sales, liquidations and distributions
• Who pays the taxes and how they are calculated
• Which rates, withholding requirements and compliance obligations apply
• Which transactions are beyond the reach of FIRPTA and when exemptions apply
• Advantageous investment structures and tax planning