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Finance & markets · 26/02/1996Updated: 10/18/2026 · 1 min read

U.S. Tax Withholding on Dispositions of Foreign-Owned Real Estate

Summary

The U.S. government has announced a new tax withholding requirement for foreign individuals and entities when disposing of U.S. real property interests, effective January 1, 2024.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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