USA - Delaware

Some US states offer comparable favorable conditions as the most reputable offshore jurisdictions due to its specific tax legal system. Apart from attractive possibilities of international tax planning, US entities are respected by business partners.

US legislation recognizes various types of companies e.g.: Limited Liability Company, General corporations, S-corporations and others. Limited Liability Company is recommended for international tax planning.

Legal formLimited Liability Company (LLC.)
LegislationFederal courts and states use legal system originally based on English common law International Revenue Code, 1986 as amended
Foundation timeOnce received all required documents from a client, a new LLC formation takes usually 1 to 2 business days and documents are delivered within 2 weeks.
ShareholdersMinimum required: 1
Form: physical person/corporate body (both possible)
Nationality: Any (US nationality not necessary)
DirectorsMinimum managers required: 1
Form: physical person/corporate body (both possible)
Nationality: Any (US nationality not necessary)
Share capitalNo specific requirements, Default USD$1.00
Bearer sharesNot allowed- LLCs do not have shares like corporation or European limited companies. They have capital contribution in USD$ and/or percentage ownership.
TaxesA partnership or an entity treated as such (e.g. an LLC) is generally not taxed by the U.S., but its income is passed through to its owners. In order the LLC to be treated as a disregarded entity, then generally, it should be a single-member, owned by an entity non-resident in the USA that does not have US sourced income and operations in the USA. Hence, the LLC will not be subject to tax in the USA and will not have US income tax return requirements.
AccountancyFiling of accounts not required as long as no business is done in the US
AuditNot required
Anonymity and confidentialityThe companies register is partly publicly accessible – member and manager information is not shared with Delaware at any time UNLESS the company does business in Delaware.
OtherShelf companies availability: YES
Registered office: Must be maintained in the USA
General meetings: Does not have to be held

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