Sigrid ZielinskiDie Besteuerung von Investitionsalternativen in US-Grundbesitz aus der Sicht eines deutschen Anlegers
Steuerrecht in Forschung und Praxis, volume 113
Hamburg 2015, 462 pages
ISBN 978-3-8300-7814-2 (print) |ISBN 978-3-339-07814-8 (eBook)
About this book deutschenglish
Due to the recovery of the economy and the US real estate market, (i.e. non-US) foreign investors, in particular from Germany, are increasingly interested in acquiring US real estate. The personal goals of each investor and his individual situation play a significant role when determining a favorable investment structure. This dissertation examines various forms of direct and indirect investments in US real estate, such as the investment through a US partnership, a US corporation and a US REIT, the latter being a particularly popularform of investment. These various alternatives are discussed extensively from a tax point of view, taking into consideration not only US but German tax law and the applicable US German double tax treaty. Favorable structures for German investors in US real estate are thereby identified.Keywords
DeutschlandDoppelbesteuerungsabkommenFIRPTAImmobilienReal EstateREITsSteuerrechtUS-SteuerrechtUS-TaxUSAUSRPHCUSRPIVeräußerungsgewinneVermietungs- und VerpachtungseinkünfteIhr Werk im Verlag Dr. Kovač
Möchten Sie Ihre wissenschaftliche Arbeit publizieren? Erfahren Sie mehr über unsere günstigen Konditionen und unseren Service für Autorinnen und Autoren.