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Investing in U.S. Real Estate on a (Possibly) Tax-Free Basis

Volume 5 No 3    /    Read Article

By Neha Rastogi and Galia Antebi

A Real Estate Investment Trust, or R.E.I.T., is a popular type of investment vehicle. A R.E.I.T. is an entity that generally owns and typically operates a pool of income-producing real estate properties, including mortgages. Its investors generally look to a return on investment in two forms: (i) distributions from the R.E.I.T. and (ii) dispositions of the R.E.I.T. stock. If certain facts exist, U.S. tax law offers foreign investors a completely tax-free avenue to invest in a R.E.I.T. Galia Antebi and Neha Rastogi explain the ins and outs of tax-free treatment for the foreign investor.    See more →