Michael Rosenthal & Fanny Laurans write about Real Estate Investment Structure Taxation in Lexology

Seyfarth’s Michael Rosenthal and Fanny Laurans co-authored a comprehensive article on Real Estate Investment Structure Taxation: USA published by Lexology on June 3.

The Seyfarth lawyers covered a wide range of topics, including investment vehicles in real estate, taxes associated with owning real estate, asset deals versus share deals, corporate forms and corporate tax framework, direct investment in real estate, acquisition of shares in a real estate company, REITs and similar structures, LLCs, LPs, international and cross-border tax aspects, cross-border considerations, and significant new rules over the past year.

“The three most common vehicles for investing in real estate are limited partnerships (LPs), limited liability companies (LLCs) (taxed either as partnerships or disregarded entities) and entities qualifying as real estate investment trusts (REITs).”

You can read the full article here.