News & Analysis as of

Rental Income

Ruder Ware

Solar Lease Dynamics: Balancing Risks and Rewards

Ruder Ware on

The push for sustainable energy presents farmers with an intriguing opportunity: leasing their land for solar energy projects. These arrangements, known as solar leases (or easements), offer a blend of benefits and risks to...more

Strafford

[Webinar] Tax Considerations for Foreign Rental Property: Holding Structures, Reporting Rental Income and Expenses, FTCs - March...

Strafford on

This course will discuss the considerations and caveats of U.S. residents owning foreign rental property. Our seasoned panel of international tax experts will explore U.S. and foreign holding structures, residential and...more

A&O Shearman

Italian 2024 budget law - Allen & Overy

A&O Shearman on

The Budget Law extends the applicability of the Italian participation exemption regime (Italian PEX) to companies and trade entities which are resident in an EU or EEA member State (that allows an adequate exchange of...more

Shutts & Bowen LLP

Can a Landlord Obtain Funds Deposited by Tenant in the Court’s Registry?

Shutts & Bowen LLP on

A recent court case (Exclusive Motoring Worldwide, Inc. v. Soral Investments, Inc., 2022 WL 5237093 (Fla. 3d DCA 2022)) serves as a good reminder that a landlord may only be able to obtain funds deposited into the court’s...more

White and Williams LLP

Part of the Whole: Idaho District Court Holds Economic Loss Rule Bars Tort Claims Related to Water Supply Line that was Part of...

White and Williams LLP on

In Safeco Ins. Co. of Ill. v. LSP Prods. Grp., 2022 U.S. Dist. LEXIS 139566, the United States District Court for the District of Idaho (District Court) considered whether the plaintiff’s tort claims against the manufacturer...more

McDermott Will & Emery

Gewerbesteuerpflicht auf Mieterträge und Veräußerungsgewinne bei Grundstücksverwaltung in Deutschland?

McDermott Will & Emery on

NEUES BFH-URTEIL ZU INLÄNDISCHEN BETRIEBSSTÄTTEN. Für Immobilieninvestoren, die mit ausländischen Gesellschaften in deutsche Immobilien investieren, ergeben sich regelmäßig Unsicherheiten aus der Frage, ob Dienstleister...more

Miller Canfield

Receiverships Under Michigan's New Assignment of Rents Act

Miller Canfield on

The Michigan Uniform Assignment of Rents Act (“MUARA”), which takes effect on September 22, 2022, strengthens both the right to obtain a receiver and the power of the receiver to collect past due rent. The MUARA also confirms...more

Willcox & Savage

Using a Recreational Boat For Profit May Sink Your Client!

Willcox & Savage on

Buying, maintaining and using a recreational boat is always a pricey diversion. As inflation rises and costs mount for boat operation, owners will look for ways to reduce the overall expenses associated with this activity....more

BCLP

Tax decree issued - German trade tax deduction for property companies

BCLP on

Summary - ..Based upon a change of law as from 2021 German property companies are allowed to deliver electricity and earn income from contractual relationships with their tenants within certain thresholds without...more

BCLP

German Property Investments: German Trade Tax Deduction For Property Companies

BCLP on

Summary - ..Based upon a change of law as from 2021 German property companies are allowed to deliver electricity and earn income from contractual relationships with their tenants within certain thresholds without...more

Cole Schotz

Filing a Lis Pendens in New Jersey? Proceed with Caution

Cole Schotz on

On February 3, 2022, New Jersey’s Appellate Division issued a decision for publication addressing the scope of the common law litigation privilege and, among other things, whether that privilege attaches to the filing of a...more

Lowenstein Sandler LLP

Make The CARES Act Eviction Moratorium Fair To Landlords

Lowenstein Sandler LLP on

In spring 2020, the CARES Act placed a partial moratorium on residential evictions across the country. The order prohibited residential landlords nationwide from evicting certain tenants. On Sept. 1, 2020, the Centers for...more

Perkins Coie

Another Court Rules That Special Taxes Proposed By A Citizen-Sponsored Initiative May Be Enacted With A Simple Majority Vote

Perkins Coie on

Another court of appeal has held that local special taxes adopted by a citizen-sponsored initiative do not require two-thirds voter approval. Howard Jarvis Taxpayers Association v. City and County of San Francisco, No....more

Freeman Law

The Tax Court in Brief - February 2021

Freeman Law on

Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. The Week of January 25 – January 29, 2021 - Costello v. Comm’r, T.C....more

McDermott Will & Emery

[Webinar] Deal Academy 2020 | Immobilien Deals in Krisenzeiten - October 28th, 10:00 am - 11:00 am CET

McDermott Will & Emery on

Wir laden Sie auch in diesem Jahr wieder herzlich zu unserer McDermott Deal Academy ein – 2020 als interaktives Online-Seminar. Mit unseren Experten aus den Bereichen Real Estate, Regulatory und Restructuring wollen wir...more

McDermott Will & Emery

[Webinar] Deal Academy 2020 | Real Estate Deals in Times of Crisis - October 28th, 10:00 am - 11:00 am CET

McDermott Will & Emery on

We cordially invite you to our McDermott Deal Academy again this year - in 2020 as an interactive online seminar. We want to discuss current developments in real estate transactions and their structuring with our experts from...more

Ballard Spahr LLP

Freddie Mac Updates COVID-19 Selling FAQs

Ballard Spahr LLP on

On July 29, 2020, Freddie Mac updated its COVID-19 Selling FAQs. ...more

Ballard Spahr LLP

HUD Revises Effective Date for Recent Updates to FHA Loan COVID-19 Guidance

Ballard Spahr LLP on

As previously reported, the U.S. Department of Housing and Urban Development (HUD) issued Mortgagee Letter 2020-23, dated July 28, 2020, to update COVID-19 national emergency guidance for FHA loans....more

Ballard Spahr LLP

HUD Updates COVID-19 Guidance for FHA Loans

Ballard Spahr LLP on

The U.S. Department of Housing and Urban Development (HUD) issued Mortgagee Letter 2020-23, dated July 28, 2020, to update COVID-19 national emergency guidance for FHA loans. The guidance addresses the verification of...more

Weintraub Tobin

Strategies For Granting Rent Relief In The Age Of COVID-19

Weintraub Tobin on

Over the past several months, the COVID-19 health crisis has affected everyday life by a magnitude that is hard to fathom. Routine tasks, such as going to the grocery store or walking the dog, suddenly necessitate precautions...more

Cozen O'Connor

Commercial Tenants Raising Impossibility of Performance and Frustration of Purpose

Cozen O'Connor on

New York courts have applied the common law doctrines of Impossibility of Performance and Frustration of Purpose narrowly and strictly and only in limited circumstances when raised by commercial tenants who refused to pay...more

Pillsbury Winthrop Shaw Pittman LLP

A Single Asset Bankruptcy from the 1990s Gains New Relevance during COVID-19

Three Flint Hill may provide valuable lessons on the use of bankruptcy to reduce real estate debt to match present property values. Chapter 11 strategies may exist for valuable real estate assets that are not producing...more

Greenberg Glusker LLP

Real Estate Implications of the CARES Act

Greenberg Glusker LLP on

While the federal government’s recently-enacted $2 trillion-dollar stimulus package under the CARES Act provides direct relief to individuals, multi-family borrowers with federally-backed mortgages, and various hard-hit...more

White & Case LLP

How do we fare in Real Estate during the South African lockdown and beyond

White & Case LLP on

Declared by the World Health Organization on 11 March 2020 as a global pandemic, the Coronavirus outbreak ("COVID-19") is having far-reaching consequences for all states affected by this pandemic. Amidst the lockdowns and...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Assignment of Rents and Bankruptcy

If you are a lender whose collateral includes rents from an apartment building, shopping mall, or other income-producing property, you might want to check your loan documents to be sure that you have taken an absolute...more

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