Real Estate Law
Real Estate Investment Structuring for Brazilians
LLC holding + per-property subsidiary LLC is standard for investors with multiple properties. Isolates risk, enables individual-property sale, simplifies taxation, and enables 1031 exchange.
Recommended architecture
LLC Holding (Florida) — owned by Brazilian investor; → Subsidiary LLC 1 — Property A; → Subsidiary LLC 2 — Property B; → Subsidiary LLC 3 — Property C. Each property in its own LLC, all under a holding. A lawsuit on one property doesn't reach others. Individual sale transfers LLC membership, not deed. Taxation: pass-through to the ultimate investor.
1031 Exchange — capital-gains deferral
IRC Section 1031 allows deferring tax when exchanging like-kind property. Strict rules:
- 145 days from sale close to IDENTIFY replacement property
- 2180 days from sale close to CLOSE replacement property
- 3Same property type (commercial ↔ commercial, or generally real estate for real estate)
- 4Qualified Intermediary (QI) required — you can never touch the funds
- 5New property value and debt ≥ sold property's (for full deferral)
Short-Term Rental (Airbnb/VRBO) in Orlando
Orlando is one of the most profitable STR markets in the US. Orlando, Kissimmee, and Davenport allow short-term rentals. Via LLC, income is US business income (Schedule C / Form 1065 depending). As a foreigner, you receive W-8BEN. We plan: zoning/HOA review, local STR license, remote management, separate management LLC from property LLC, STR-specific insurance.
Frequently asked questions
Do I need an LLC per property even for $200K homes?
For asset protection, yes. Additional per-property cost: ~$150/yr (Annual Report + Registered Agent). Worth the isolated risk.
Does 1031 exchange work between property types?
Yes, as long as both are 'real property held for productive use in business or investment'. Rental residential ↔ commercial is allowed; primary residence doesn't qualify.
Does the holding LLC need to be in Florida?
Not necessarily. Delaware is common for mature corporate law. Florida if primary operation is in Florida (avoids double filing).
How do I manage STR from Brazil?
Via local property manager (15–25% of revenue) + Airbnb/VRBO platform + automated systems (smart locks, etc). The LLC receives income; you receive distributions.
Recommended insurance for STR?
STR-specific commercial liability ($1–2M coverage), property insurance, optional umbrella on top. Owners without STR-specific coverage are exposed.
Ready to Take the Next Step?
Schedule a consultation today. We will listen, assess your situation, and give you a clear path forward — in the language you are most comfortable with.