Choice of Ownership Structure

U.S. real estate should rarely be acquired directly by a French individual without prior structuring. Ownership through an LLC or other entity is often considered to address liability and tax exposure.

U.S. and French Tax Alignment

The investment must be structured to account for U.S. taxation (income, capital gains, estate tax) and French tax implications, including reporting obligations and treaty considerations.

Financing and Funds Transfer

Cross-border funding must be properly documented, including the origin of funds, transfer mechanisms, and compliance with banking requirements.

Title and Due Diligence Review

A detailed review of title, liens, zoning, and property condition is essential prior to acquisition.

Closing Process and Documentation

U.S. real estate transactions involve specific contractual and closing procedures that differ significantly from French notarial practice.

Long-Term Holding and Exit Strategy

The structure should anticipate rental income, resale, inheritance, and potential tax consequences.