Held by Domestic Corporation

Some Alternative Methods for Foreign Investor to Take Title to U.S. Residential Real Property

BENEFITS AND BURDENS OF SOME
ALTERNATIVE METHODS FOR A FOREIGN INVESTOR TO TAKE TITLE TO
U.S. RESIDENTIAL REAL PROPERTY
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U.S. Residential Real Property held by a DOMESTIC CORPORATION

BURDENS

• U.S. Income Tax. Ordinary corporate tax rates apply (maximum rate on capital gains of 35 percent).
• U.S. Estate Tax. A nonresident alien is subject to U.S. estate tax on any U.S. situs property that the person owned at death (IRC §§ 2103 and 2104), including stock of a domestic corporation.