Foreign island buyers in Norway are required to obtain a concession for the right to own or use various kinds of property. Real estate agents in Norway must conform to a strict code of ethics. Only real estate agents and lawyers may be directly involved with the sale of properties.

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Foreign Real Estate US Taxes. All of the allowable expenses are the same as for US property. Expenses you can deduct include management fees, interest, property taxes, utilities, repairs, maintenance, association dues, insurance, depreciation, and other miscellaneous expenses.

Basis; property acquired from nonresident alien decedent. Foreign real property that is inherited by a United States citizen from a nonresident alien will receive a step-up in basis under section 1014 of the Code even though the property is not includible in the value of the decedent’s gross estate.

In a specific example, the letter describes a mortgage contract on a piece of property in Roseburg. but also because we will have to establish a real estate trust to own the properties, since.

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