Sean J. Tevel

Sean Tevel advises foreign and domestic clients on the U.S. federal income, gift and estate tax issues that accompany their cross-border investments and businesses, helping them structure holdings efficiently and manage tax exposure across jurisdictions. Based in Miami, Sean brings together private wealth and international tax planning with real estate, fund formation and joint venture structuring.

U.S. real estate investment is a central part of Sean's practice. He advises on structuring real estate investments, including the application of the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA), and often represents domestic and foreign funds on fund formation and related structuring considerations for non-U.S. investors. He also regularly advises on joint venture transactions in both domestic and cross-border contexts.

For families and businesses with international footprints, Sean counsels on multinational trust and business structures, including the application of the controlled foreign corporation (CFC) rules, the passive foreign investment company (PFIC) rules and international tax treaties. He has also helped many clients establish Qualified Opportunity Funds (QOFs) and maximize the tax benefits associated with investments in Opportunity Zones (OZs).

Clients and peers recognize his approach. A source in the Chambers USA 2025 guide calls him "a fantastic estate and tax lawyer" and praises his ability "to solve complex cross-border tax matters."

Before joining Holland & Knight, Sean was a tax attorney in the Miami office of an international law firm. His ability to connect estate planning with investment and transactional structuring gives clients a coordinated view of the tax issues that shape their cross-border decisions.

Sean Tevel is a fantastic estate and tax lawyer. Clients gravitate towards him, and he is able to solve complex cross-border tax matters.

– Chambers USA 2025 guide