Add a bookmark to get started

Shiukay Hung

Shiukay Hung

The DLA REIT practice in NY is anchored by Shiukay Hung who is one of the premier REIT tax practitioners in the country.
The Legal 500

Shiukay Hung is a tax partner in DLA Piper's Investment Management and Real Estate Capital Markets practice resident in the New York office. His primary focus is the real estate industry and particularly REITs (e.g., private REITs, public non-traded REITs/NAV REITs, listed REITs, and Singapore listed REITs). His REIT practice is recognized by The Legal 500 USA 2022.

Drawing upon his experience as a lawyer in Canada and Asia, Shiukay is particularly sensitive to the tax considerations of non-U.S. investors. Shiukay is experienced in the acquisition, disposition and operation of real estate assets through fund, REIT and joint venture vehicles and has provided extensive advice on such matters to sovereign wealth funds, foreign pension funds, and other non-U.S. investors.

With over 15 years of experience, both as an in-house attorney and in private practice, Shiukay provides clients with practical advice on complex transactions that draws on his deep industry knowledge. He is actively involved in bar associations and industry groups and is a frequent legal commentator. He has spoken before various audiences and media outlets including Bloomberg, Law360, the American Bar Association, Tax Notes, the American Institute of CPAs, the Harvard Law School Association of New York City, Strafford, the Private Equity Law Report, and the Tax Executives Institute. He has also written for LexisNexis and the Real Estate Finance Journal.

Areas of FocusReal EstateTax
Bar admissionsBritish ColumbiaNew York


  • Represented a non-US pension fund in its $0.5B acquisition and related financing of a life science building portfolio in California from a US real estate private equity fund 
  • Represented a non-US pension fund in its $2B sale of an office building in New York to a Fortune 500 company
  • Represented a non-US pension fund in its programmatic joint venture for the acquisition, financing and development of $1B of industrial outdoor storage/service facilities throughout the US
  • Represented a US real estate private equity fund in its sale and equity and debt recapitalization of a portion of its $1B development of a mixed-use development in Boston
  • Represented a non-US fund sponsor in its $300 million acquisition of a residential building in New York City through a privately-held REIT
  • Represented a non-traded public REIT in its $4B acquisition by a US real estate private equity fund
  • Represented several US sponsors in their launch of NAV REITs
  • Harvard Law School, LL.M.
    University of British Columbia, J.D.
    University of British Columbia, B.Sc.


Shiukay is recognized by The Legal 500 USA 2022 in the area of Real Estate Investment Trusts (REITs).

Clients say:

  • "Shiukay has years of experience and great insights in dealing with REITs. He is a deep thinker that was always willing to help solve difficult questions, and constantly producing publication to help clients and peers navigate complex REIT rules. I have in many occasion inquired Shiukay on various issues I have encountered in transactions involving REITs and have always be very grateful for Shiukay's advice."
  • Shiukay is "top-notch in tax knowledge, razor-sharp in thinking, and is able to explain tax issues to you in such a way that makes you feel you're smarter than you actually are."
  • "The DLA REIT practice in NY is anchored by Shiukay Hung who is one of the premier REIT tax practitioners in the country. He is practicable, easy to work with and given his extensive REIT knowledge finds solutions to problems before they even arise."
  • "I enjoy working with Shiukay Hung who is experienced and practical."



Media Mentions

Memberships And Affiliations

  • Board member, Harvard Law School Association of New York City
  • Member, Tax Club
  • Member, New York Committee of Realty Trust Lawyers
  • Member, National Association of Real Estate Investment Trusts (Nareit)
  • Member, American Bar Association, Section of Taxation