自2026年3月1日起，所有非融資的住宅房地產轉讓給法人實體或信託的交易都必須向美國財政部金融犯罪執法網絡（FinCEN）報告。報告必須透過層層遞進的報告機制以電子方式提交，該機制要求交易中至少有一名參與者提交報告。


US: Residential real estate reporting rule comes into effect in March 2026

From 1 March 2026, all non-financed transfers of residential real estate to legal entities or trusts must be reported to the US Treasury's Financial Crime Enforcement Network (FinCEN). Reports must be electronically filed through a cascading reporting structure that requires at least one person involved in the transaction to file.

FinCEN
FinCEN (PDF)
Shumaker, Loop & Kendrick
Ballard Spahr
US Federal Register