USA — Wyoming and Delaware
North America · common law · US dollar
In the United States, company law is state law. You therefore do not choose a country called "the USA" but a state — and that choice determines cost, visibility and how investors will see you.
Wyoming or Delaware
Wyoming: no state income tax, the lowest fees in the country, no public register of members. The choice for a lean operating company.
Delaware: the Court of Chancery, a court specialising in corporate law with over two hundred years of case law. Two thirds of Fortune 500 companies are registered there. The choice when investors are watching.
Both are English common law, US dollar, with unrestricted access to payment providers and platforms.
Tax and obligations
- The LLC is tax-transparent: it pays no corporate income tax itself; results flow through to the members.
- For non-residents with no US trade or business and no US-source income, this regularly means no US federal tax arises.
- No minimum capital, no audit requirement, no publication of annual accounts.
Registers and transparency
Wyoming maintains no public register of members. The same applies to the members of a Delaware LLC.
Company forms
LLC · C-Corporation · Limited Partnership · Series LLC (Wyoming)
What you need to know
A foreign-owned single-member LLC has an annual reporting obligation to the tax authority (Form 5472). It does not fall away simply because no tax is due — it is a filing, not a payment, and missing it is expensive.
Our product for this jurisdiction
US LLC
€1,490
Fixed price, first-year government fees included, one point of contact through to incorporation.
See scope and price