Purchasing an LLC vs. the building for Tax Savings

Purchasing an LLC vs. the building for Tax Savings

Real Estate Broker · Cypress, TX · Member since 2013 · 822 posts · 468 votes

I just read a guru ascertaining a tax strategy for commercial properties.

He said in order to avoid paying the large transfer taxes which result from the sale of commercial projects/properties, buyers frequently request that sellers deed their property into an LLC (that the buyer creates & pays for), and then the buyer purchases the LLC (the original purchase contract is in the name of the yet to be created LLC), instead of the actual "building" itself.

First of all, is this a legal and legitimate strategy? And if so, will it work in a multi-family purchase?

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  • Ned CareyPro Member
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    Investor · Baltimore, MD · Member since 2008 · 17k+ posts · 13k+ votes
    13y

    Yes this can work and it may be legal. You need to know the local laws.

    In Md for example if the property is worth over $1 million you need to pay the transfer tax if controlling ownership of the LLC is changing. So the strategy doesn't work here.

    Also large Multi unit buildings are likely already in an LLC. I don't want to buy an LLC because all the past liability comes with it. By buying an LLC instead of a building how do I know I am not buying a liability I don't want. In Md I could be buying a lead paint liability that could be hanging over my head for the next 20 years.

    Of course you could transfer into a new LLC before the sale but that may trigger the transfer taxes anyway.

    This is a legitimate strategy but like Gurus usually do they leave out a lot of important details. This is easier said than done. Good luck - Ned

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