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Legal Update

Protecting Americans from Tax Hikes Act of 2015: Effects on Taxation of Investment in US Real Estate

21 December 2015
Mayer Brown Legal Update

The recently enacted Protecting Americans from Tax Hikes Act of 2015 provides significant new exemptions from the Foreign Investment in Real Property Tax Act of 1980 for certain non-US investors in US real estate, increases the FIRPTA withholding tax rate and modifies certain rules relating to real estate investment trusts. We review the new exemptions and other modifications provided by the Act and point out some of the key changes that have been made.


  • James R. Barry
    T +1 312 701 7169
  • Jeffrey M. Bruns
    T +1 312 701 8793
  • Anne Marie Konopack
    T +1 312 701 8467
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