Market Insights

FATCA & FBAR: What U.S. Investors Must Know Before Buying European Property

A comprehensive guide to U.S. reporting obligations for Americans investing in European real estate — covering FBAR thresholds, Form 8938 requirements, PFIC considerations, and strategies to remain fully compliant while optimizing your tax position.

• ◆FBAR filing required if aggregate foreign account balances exceed $10,000 at any point during the year
• ◆Form 8938 (FATCA) thresholds: $50,000 for U.S. residents, $200,000 for Americans abroad
• ◆European property held through a foreign entity may trigger PFIC or CFC rules
• ◆Rental income from European property is taxable in both the U.S. and the host country — treaties can reduce double taxation
• ◆Failure to file FBAR carries penalties up to $10,000 per violation (non-willful) or $100,000+ (willful)

Portugal's NHR Regime: The Ultimate Tax Advantage for U.S. Investors

Portugal's Non-Habitual Resident regime offers a 10% flat tax rate for 10 years — one of the most attractive tax regimes in the developed world. We analyze who qualifies, how to apply, and how to combine it with Golden Visa residency.

Setting Up a European Holding Company: Luxembourg vs Netherlands vs Ireland

A detailed comparison of Europe's three premier holding company jurisdictions — analyzing tax treaties, participation exemptions, substance requirements, and practical considerations for U.S. investors structuring European investments.

European Real Estate 2026: Where U.S. Capital Is Flowing

Our annual analysis of European real estate markets identifies the strongest opportunities for U.S. investors in 2026 — from Milan's luxury residential market to Lisbon's commercial sector and Spain's coastal tourism assets.

Double Taxation Treaties: How U.S. Investors Can Legally Minimize European Tax

A practical guide to leveraging U.S.-EU tax treaties to eliminate or reduce double taxation on dividends, interest, royalties, and capital gains from European investments.

DAC6 and GILTI: The Compliance Challenges Facing U.S. Investors in Europe

Two major regulatory frameworks — the EU's DAC6 mandatory disclosure regime and the U.S. GILTI rules — create complex compliance obligations for Americans with European business interests. We explain what you need to know.