Category: United States Taxation of Foreign Investors

Foreign Investors in the United States

Richard S. Lehman Esq., has created a collection of short videos that help explain the complexities of United States taxation of foreign investors. Simply press play and watch them all in order.  This video collection starts with . . .the

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Foreign Real Estate Investor Tax Planning Techniques: PART 1 (Advanced)

Income Tax Non Resident Alien Individuals and Foreign Corporations (“Foreign Investors”) that invest in U.S. real estate are taxed similar to U.S. Individual Taxpayers and U.S. Corporations on their U.S. real estate income.  We will use the term “Foreign Investors”

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Tax Planning for Foreign Investors Acquiring Smaller ($500,000 and under) United States Real Estate Investments

. . .U.S. estate taxes may be completely avoided if the individual foreign investor owns a foreign corporation that may in turn own the U.S. real estate.

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Tax Planning for Foreign Investors Acquiring Larger (One Million Dollars and over) United States Real Estate Investments

This is principally an article about tax planning for the non resident alien individual and foreign corporate investor that is planning for larger size investments in United States real estate (“Foreign Investor”). That is investments of One Million Dollars ($1,000,000)

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Frequently Asked Questions about Non-Resident Aliens for U.S. Tax Purposes

Non Resident Alien Individuals and United States Income Tax QUESTION: The U.S. has a special tax regime for individuals who are not “tax residents” of the United States. What is the definition of a “nonresident Alien” for U.S. tax purposes?

Posted in - English, Pre-immigration income tax planning, United States Taxation of Foreign Investors Tagged with: ,

Tax planning techniques for the foreign real estate investor in the United States

Question: Can a Foreign Investor use corporate entities to avoid the U.S. estate tax and the Branch Tax and pay only a single tax on gain from U.S. real estate? Answer: Yes, the Tiered Corporation is a typical investment entity

Posted in - English, Foreign Investors in United States Real Estate, United States Taxation of Foreign Investors

Richard S. Lehman is Fighting for What’s Right

excerpt from the “Latin America Report” and Tim Padgett . . . .The World Economic Forum ranks Panama 133rd out of 142 countries when it comes to the integrity of its courts. Which is why South Florida millionaire Wilson Lucom

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Système d’Imposition des Investisseurs Etrangers aux Etats-Unis

Système d’Imposition Américaine des Sociétés Etrangères et des Etrangers Non Résidents Règles Générales Planning Fiscal Avant d’Immigrer aux Etats-Unis Planning Fiscal pour l’Investisseur Etranger de Biens Immobiliers INTRODUCTION Pendant de nombreuses années, les Etats-Unis ont été un refuge pour les

Posted in - Francais, United States Taxation of Foreign Investors

Tax Planning and Foreign Investors in United States Real Estate

The object of this video is to provide professional advisors and foreign real estate investors with an understanding of the United States taxation of foreign investments in United States real estate, and the numerous strategies that can be used to

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United States Taxation of Foreign Investors – A General Overview

By Richard S. Lehman Esq.  U.S. Taxation of Foreign Corporations And Nonresident Aliens General Rules Tax Planning Before Immigrating to the U.S. Tax Planning for the Foreign Real Estate Investor The following narrative outline below is intended to provide the

Posted in - English, United States Taxation of Foreign Investors