September 01, 2012 Real Estate Law

Foreign Investment in U.S. Real Property

This article provides a broad overview of the U.S. tax and reporting issues related to the acquisition, ownership, and disposition of U.S. real property by foreign persons.

Acquisition and ownership. Currently, the United States does not tax or impose a filing obligation on the acquisition or mere ownership of U.S. real property by a foreign person. The U.S. Department of Commerce’s Bureau of Economic Analysis, however, requires that certain surveys be completed by foreign persons who own substantial holdings of U.S. real property.

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