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Shook, Hardy & Bacon L.L.P.

Federal Courts Consider Constitutionality of Restrictions on Foreign Land Ownership

Foreign land ownership in the United States has long been a contentious issue, with approximately 28 states as of the 2025 legislative session enacting laws to restrict such ownership. Today, laws restricting such ownership...more

DLA Piper

REIT Tax News - December 2025

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Welcome to the 2025 year-in-review edition of REIT Tax News. Below, we summarize five key developments impacting REITs from the past year. The One Big Beautiful Bill Act’s impact on REITs - On July 4, 2025, President...more

DLA Piper

UK Autumn Budget 2025

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On 26 November, the UK Chancellor of the Exchequer delivered the much-anticipated UK Autumn Budget....more

DLA Piper

UK Autumn Budget 2025 – Investment Funds

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The main headline for investment managers is that the carried interest reforms have been confirmed, with the Finance Bill 2025-26 set to be published next week. While some changes have been made to the draft legislation...more

DLA Piper

UK Autumn Budget 2025 – Real Estate

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From April 2026, new measures will be introduced to tackle supply chain fraud within the CIS. Where HMRC can demonstrate that a business knew, or should have known, it was party to a transaction connected with fraudulent tax...more

Fox Rothschild LLP

New York Revamps Law on Construction Access to Neighboring Property

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Gov. Kathy Hochul recently signed into law an amendment to Real Property Actions and Proceedings Law Section 881 (RPAPL 881), a statute that allows property owners performing construction to seek court-ordered license to...more

Seyfarth Shaw LLP

Real Estate: Market Pulse (December 2025)

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Seyfarth’s real estate team provides a bird's-eye view of the current state of commercial real estate throughout the country—highlighting which markets and major asset types are active, slowing down, or experiencing shifts....more

Crunched Credit

If You’re Planning to Attend the Party, You Best Be Sure Interest Rates Are Coming Down

Crunched Credit on

There’s an awful lot of happy talk going around about 2026. Apparently, that’s the year we were supposed to stay alive till. I surely hope the talk is right, even if it doesn’t rhyme. 2025 was a pretty darn good year for...more

Brownstein Hyatt Farber Schreck

What Out-of-State Developers Need to Know Before Building in Southern Nevada

Southern Nevada continues to attract out-of-state developers thanks to its pro-growth attitude, favorable tax climate and strategic location. Nonetheless, the region presents unique legal, regulatory and logistical challenges...more

Goulston & Storrs PC

Downtown Boston Reimagined: New Skyline Districts Now in Effect

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After multiple rounds of public comment and revisions that spanned nearly a year and a half, the Boston Planning & Development Agency (BPDA) Board and the Boston Zoning Commission have approved new zoning for downtown Boston...more

Blake, Cassels & Graydon LLP

Tendances en matière de déclarations et de garanties dans les conventions d’achat de biens immobiliers

Depuis le début de la pandémie de COVID-19, de plus en plus d’éléments que l’on trouve couramment dans des opérations de fusion et acquisition (« F&A ») sont intégrés aux opérations immobilières. En raison des perturbations...more

Clark Hill PLC

“Network” Effects: Michigan Gears Up for Data Center Growth

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Following the state legislature’s passage of sales and use tax exemptions related to qualified data centers and data center equipment through Public Acts 181 and 207 of 2024, Michigan’s two largest electric utilities...more

Brownstein Hyatt Farber Schreck

November 2025 Tax Regulatory Update

In September, the Treasury Department and Internal Revenue Service (IRS) issued the 2025-2026 Priority Guidance Plan. The plan outlines priority guidance projects to be addressed from July 1, 2025, through June 30, 2026. The...more

Troutman Pepper Locke

AI Boom and What the Future Holds - Data Centers Series

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In the third installment of our Data Center Series, Carl Bivens and Ben Henry discuss how AI is supercharging data center demand in the U.S. and Europe while pushing development beyond major hubs into secondary and tertiary...more

Morgan Lewis

German Tax Authorities Follow Federal Fiscal Court: No Trade Tax on Other Income in Case of Mere Commercial Infection - Legal...

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The German Federal Fiscal Court (BFH) had once again confirmed its ruling that commercial infection pursuant to Section 15 (3) No. 1 Sentence 1 Alt. 2 German Income Tax Code (Einkommensteuergesetz – EStG) shall be interpreted...more

Moore & Van Allen PLLC

An Incentives Wish List— What Companies Searching for Their Next Office Location Really Want from an Incentives Package

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To be competitive in the site selection process, state and local governments know that they must provide enticing incentive packages that catch a company’s eye. After all, there are a lot of options out there when it comes to...more

Morgan Lewis

German Federal Fiscal Court on Specific Issues Relating to Real Estate Transfer Tax Exemption Under Section 6a GrEStG - Legal...

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In two rulings dated May 21, 2025 (II R 31/22, II R 56/22), the Federal Fiscal Court (BFH) ruled on important individual questions regarding the scope and requirements for real estate transfer tax exemption in the case of...more

Gray Reed

A 1950 Deed Creates Title Chaos

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Karli v. Wilson instructs mineral/royalty traders and their scriveners on a surefire way to create title chaos out of what could have been an uncomplicated land transaction. In 1950 the Wilson siblings and spouses executed a...more

Hogan Lovells

Proposed DOJ Settlement Provides Guidance on Use of Competitive Information in Algorithmic Pricing Tools

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The Department of Justice Antitrust Division (DOJ) announced on November 24, 2025, that it has entered into a proposed settlement agreement with real estate services company RealPage to resolve allegations that the company...more

Morgan Lewis

German Federal Finance Court Clarifies RETT Exemptions: Important Decisions on Section 16 of the RETT Act - Legal Insights Germany

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In two decisions dated May 7, 2025 (II R 16/23, II R 26/23), the Federal Fiscal Court (BFH) clarified the requirements for tax exemptions in the case of share transfers in companies that own real estate. The rulings concern...more

Venable LLP

New Immediate Expensing of Qualified Production Property Under I.R.C. § 168(n)

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Nestled all snug in the many pages of the One Big Beautiful Bill Act is a new tax benefit that probably has not received the attention it deserves. New I.R.C. § 168(n) allows taxpayers to immediately expense the cost of...more

Jones Day

JONES DAY TALKS®: Real Assets Roundup - Episode 6: Higher Education

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The funding and operational models attendant to college and university infrastructure and facilities have remained largely unaltered for nearly 100 years. But shifts in demographics, new economic and financial challenges, and...more

Otten Johnson Robinson Neff + Ragonetti PC

The Economic Loss Rule and the Shifting Landscape of Construction Defect Law in Colorado

On April 21, 2025, the Colorado Supreme Court handed down its decision in Mid-Century Ins. Co. v. HIVE Construction. This case provided a further articulation of the Court’s interpretation of the economic loss rule, a legal...more

Foley Hoag LLP - Cannabis and the Law

Update: Last Call for Rhode Island Adult-Use Retail License Applications!

In approximately three weeks’ time, the Rhode Island Cannabis Control Commission’s adult-use retail license application window will close at 4:00 p.m. EST on December 29th, 2025. Interested parties that have not already filed...more

Robinson & Cole LLP

Legal Update: New Laws to Promote Affordable Housing Development

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Connecticut’s passage of H.B. 8002, “An Act Concerning Housing Growth,” marks a pivotal response to the state’s deepening need for housing. The bill was crafted and enacted after months of negotiation, following the veto of a...more

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