News & Analysis as of

Real Estate Transactions Capital Gains Real Estate Investments

Barnea Jaffa Lande & Co.

Sibling Share Transfers Tax-Exempt—even via Parents

A recent district court ruling broadened the interpretation of the statutory provisions governing exemptions from land appreciation tax and ruled that transfers of shares of a real estate association as a gift between...more

Greenberg Glusker LLP

The Tax Joys of Opportunity Zones

Greenberg Glusker LLP on

The 2025 tax bill extends and expands the tax benefits to taxpayers that have capital gain and invest an amount equal to the realized gain to acquire an interest in a “Qualified Opportunity Fund,” which in turn invests in...more

Barnea Jaffa Lande & Co.

January 2025: Legislative amendments to real estate taxation in Israel

The new year is already heralding significant tax innovations in Israel in general, and in real estate taxation in particular. Following are highlights of the legislative amendments that were approved by January 2025....more

DarrowEverett LLP

How Bonus Depreciation Can Be A Timely Tool in Real Estate Deals

DarrowEverett LLP on

So, you’re a real estate investor accustomed to tax mitigation strategies and you are starting to think about your next big project. With that comes so many streams of thought — location, timing, interest rates, partnerships,...more

International Lawyers Network

Buying and Selling Real Estate in the Netherlands (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER DUTCH LAW - Introduction - The purchase of an immovable property is a mutual agreement. Neither the seller nor the buyer has the obligation to make use of the services of...more

International Lawyers Network

Buying and Selling Real Estate in the Netherlands (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER DUTCH LAW - Introduction - The purchase of an immovable property is a mutual agreement. Neither the seller nor the buyer has the obligation to make use of the services of...more

Tucker Arensberg, P.C.

1031 Tax Deferred Exchanges Still Alive

Commercial real estate professionals and investors spent much of 2021 worrying about the continued availability of 1031 tax deferred exchanges for investment real estate. There were a number of proposals floating around...more

International Lawyers Network

Buying and Selling Real Estate in the Netherlands (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER DUTCH LAW - Introduction - The purchase of an immovable property is a mutual agreement. Neither the seller nor the buyer has the obligation to make use of the services of a...more

Gray Reed

IRS Issues New Rules for Gain Deferral in Business Exchanges of Real Property

Gray Reed on

Even if you are not a tax professional, many people have heard of a 1031 exchange or like-kind exchange. This tax deferral provision has been a permanent part of the Internal Revenue Code for a long time. Usually, if a...more

Polsinelli

Opportunity Zone Deadlines Extended By COVID-19 Disaster Declarations (UPDATED)

Polsinelli on

On January 19, 2021, the IRS published guidance in Notice 2021-10, extending critical deadlines and rules relating to investments in qualified opportunity zones. First, any investors facing a deadline between April 1, 2020,...more

King & Spalding

Capital Gains Tax (CGT) payable by non-UK resident investors on direct and indirect disposals of UK commercial real estate

King & Spalding on

Non-UK resident investors (Investor) usually acquire UK commercial real estate (UK Property) through non-UK resident companies, for example Jersey limited liability companies. A typical holding structure put in place by an...more

Ballard Spahr LLP

Treasury Releases Final Regulations On Qualified Opportunity Zone Program

Ballard Spahr LLP on

The U.S. Department of Treasury published Final Regulations for the Qualified Opportunity Zone (QOZ) program on January 13, 2020, which answer many, but not all, of the questions arising from the Proposed Regulations released...more

International Lawyers Network

Buying and Selling Real Estate in the Netherlands

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER DUTCH LAW - Introduction - The purchase of an immovable property is a mutual agreement. Neither the seller nor the buyer has the obligation to make use of the services of...more

A&O Shearman

Opportunity Zones: Government Issues Proposed Regulations

A&O Shearman on

On Friday, October 19, 2018, the Treasury Department and the Internal Revenue Service issued highly-anticipated proposed regulations regarding “Qualified Opportunity Zones.” The Qualified Opportunity Zone regime was...more

Stoel Rives -  Ahead of Schedule

Avoiding Development Disasters: Land Inventory and 1031 Exchanges

The ability to defer taxes through a 1031 Exchange can make or break a real estate transaction. But federal tax law does not treat all real estate owners equally. Under IRC Section 1031(a)(2), real property held “primarily...more

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