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Delaware

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DELAWARE.pdf 8.66 Kb .pdf

The United States LLC is a distinct business entity that offers an alternative to partnerships and corporations by combining the corporate advantages of limited liability with the partnership advantage of pass-through taxation.

  • Currency: US Dollar
  • Language: English
  • Type of law: Common Law
  • Type of company: Limited Liability Company (LLC)
  • Uses: US LLCs are popular vehicles for conducting international business 
  • Trading Restrictions: Not subject to US Federal Tax if the members are non-resident, no business is conducted in the US and has no US source income.
  • Company Name: Restriction: Cannot be in conflict with pre-existing company within the State. Not allowed to use words such as bank , trust, insurance or reinsurance.
  • Language: Any languages that use Latin Alphabet. The State may request an English translation if a foreign language name is used.
  • Suffixes: Name should terminate in the words Limited Liability Company or LLC 
  • Language of legislation and corporate documents: English
  • Taxation: US LLCs with non-resident members and which conduct no business in the US and which have no US- source income are not subject  to US federal  income tax and are not required to file a US income tax return
  • Annual license fee: USD 200
  • Members: Minimum number: One
  • Publicly accessible records: No
  • Registered Agent/Office: Must maintain a registered office in the state of incorporation at the office of a registered agent
  • Managers: Can be corporate or natural person
  • Nationality: No restriction
  • Publicly accessible records: Yes for Delaware and Washington DC, No for New York
  • Location of meetings: No restriction
  • Disclosure of Beneficial Owner: No publicly available
  • Secretary: Local or qualified: No restriction
  • Annual Reporting: Must file annual report along with license fee. No requirement to file accounts
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