Foreign Real Estate Investors and their Advisors Count on WDW

Non-U.S. investors in U.S. real estate and the attorneys, investment bankers, private equity firms and family offices that advise them turn to Wagner Duys & Wood for FIRPTA expertise, tax strategy, and implementation.

WDW partners with legal and financial advisors on FIRPTA tax planning and filing, regulatory compliance, and representation in support of foreign commercial real estate investors in U.S. properties to ensure optimal performance of their investments. As a result, we have built strong, long-lasting relationships with a variety of partners based on sound advice that has proven effective and profitable for their clients.

Foreign Investors in US Real Estate

The US real estate market is one of the most sought-after in the world in part due to political stability and rule of law, liquidity, and strong economic returns. It attracts a wide range of international investors from around the globe.

Prior to the enactment of the Foreign Investment in Real Property Tax Act (FIRPTA) investors were not subject to US tax on the sale of US real estate but the enactment of FIRPTA in 1980 changed this. Now foreign investors in US real estate are taxed in the same manner as US investors. The income from the sale is subject to both Federal and state income taxation.

AT WDW, we specialize in providing innovative, proven tax strategies to foreign real estate investors, helping them and their financial and legal advisors develop appropriate tax structures to minimize the impact of FIRPTA on their investments. Our unmatched team of seasoned CPAs can assist with tax preparation to ensure compliance and maximize returns on their real estate investments.

Investment Bankers

The US commercial real estate market provides attractive opportunities for both domestic and foreign investment banks, particularly now as a growing number of foreign investors seek to expand their portfolios with investments in US real estate.

At WDW we work with investment bankers and lenders from around the world to optimize structures for foreign investment in US real estate in order to minimize the impact of FIRPTA that can substantially affect their transactions and profitability.


Many leading FIRPTA attorneys’ partner with us to be sure their clients’ tax related compliance is addressed with care and will be handled in accordance with how their planning/structuring was designed. We assist attorneys with a wide range of FIRPTA issues.

Family Offices

Wagner, Duys & Wood is ideally suited to help family offices with tax planning and tax compliance services for their FIRPTA clients.