Management & permanent establishment
Actual central management and fixed business facilities can create German tax exposure; a foreign registered address is not sufficient.
Sections 10 / 12 AO
Your US LLC. €1,490, all formation fees included.
Formed without a notary, without minimum capital, without a trip to the US. You run the company from anywhere and sell to customers all over the world.
- €999/yearfrom the second year, ongoing duties included; the first year is free
- EUR 0minimum capital
- 50states to choose from
- 0 tripseverything online
Your GCS formation package.
A one-time package price, all formation fees of the standard case included. The first year of administration is free.
Business price excluding any applicable VAT.
Standard formation in a US state with one individual owner; we choose the state with you. States with franchise tax or high annual charges, such as California, on request.
Included in the package
- Formation preparation, document review and a dedicated GCS contact.
- Incorporation including the government and formation fees required for the standard case.
- EIN application, operating agreement, registered agent and business address for the first twelve months.
- Digital incorporation documents and a schedule of ongoing obligations.
Plan your package
Choose how you form and how far ahead you plan. The figures are the package prices above; anything listed there as separate comes on top.
In the first year €1,490 excl. VAT, estimated
- Year 1 €1,490
From the second year
€999 / year — Basic administration, renewing the included address and local statutory roles, plus routine register filings and related registry fees. Excluding applicable VAT; accounting provides any required financial information.
Form 5472 and pro forma Form 1120
You complete the annual US filing yourself, using our step-by-step guide. If you would rather not do it yourself, we handle it as an additional service: €500 / tax year (excluding VAT).
Free checklist
What to clarify before the introductory call, which documents we need and what follows after formation and every year, ready to tick off and as a PDF.
Checklist: your US LLC with GCSBudgeted separately
Taxes on your activity, bookkeeping and tax returns are outside the formation package. You complete Form 5472 with our guide or book it as a service. Physical offices, special licences and additional entities are quoted separately. Bank-application support does not guarantee acceptance.
The fixed price applies to the standard case described above. Variations and additional services are specified in a written quote before engagement.
The LLC pays no tax. You are taxed where you live.
The customer pays the LLC
Invoices and contracts are in the company’s name.
“Disregarded” for the US
The single-member LLC is tax-transparent.
The profit is attributed to you
The US assigns the income to the owner.
Taxed where you live
Where you are tax resident.
Without US business activity, a foreign owner usually owes no US federal income tax. Whether individual income counts as US business, we clarify before formation (IRS, single-member LLC).
We form in the state that fits you.
A US LLC can be formed in any state. Which one fits, we decide with you in the introductory call, along these questions:
- A link to a stateDo you have business partners, customers or an address there?
- Asset protectionHow far does the state’s law protect your interest from personal creditors?
- Register and dutiesWhat is public in the register, which filings are due each year?
The LLC does not always fit.
- EU residence with income taxYou live in an EU country with income tax and need substance there.
- Customers require an EU companyYour customers expect an EU company with a VAT ID.
- e-Residency wantedYou want an EU company run digitally.
In these cases we discuss alternatives in the introductory call. All countries compared
Four myths. What is true.
Claim: The LLC is tax-free.
In fact: The LLC itself, yes; you are not. You are taxed where you live. For entrepreneurs without a tax residence or living in the UAE, that is exactly the advantage.
Claim: The LLC is anonymous.
In fact: In many states you are not in the public register. Your bank, the IRS and payment providers know who you are.
Claim: I need an SSN or ITIN.
In fact: No. The LLC receives an EIN, and that is what opens the account.
Claim: BOI reporting is mandatory.
In fact: Not any more: US-created companies have been exempt since FinCEN’s final rule of August 2026 (FinCEN).
From the documents to the finished LLC.
Documents
Passport, proof of address, a short business description, source of funds.
Registration
Articles of organization, registered agent, operating agreement.
EIN
Application to the IRS, the basis for the account and invoices.
Account
Application with a provider such as Mercury or Wise, prepared by us.
Handover
Documents and a calendar of obligations.
We cannot guarantee decisions by authorities or banks. You receive a schedule once the documents are complete.
Four duties a year. They are in our calendar.
| Duty | Deadline | Who |
|---|---|---|
| State annual report | Depending on the state | GCS, in administration, regular state fee included |
| Form 5472 and pro forma Form 1120 | 15 April, extendable to 15 October with Form 7004 (IRS) | You with our guide, or GCS for €500 |
| Registered agent and address | Ongoing | GCS, in administration |
| Bookkeeping, separate accounts | Ongoing | You or your bookkeeper |
From a German perspective.
The LLC shows its strength when you live outside Germany, Austria and Switzerland. If you remain resident there, the profits are taxed there; your tax adviser assesses the German side.
Controlled foreign companies
Control, income type and actual taxation matter. The low-tax threshold is below 15% (as of 09/2026); EU/EEA substance rules require evidence.
Sections 7–13 AStGForeign-interest reporting
Foreign businesses and shareholdings may trigger notification duties. Conditions, thresholds and deadlines need review.
Section 138(2) AOExit taxation
Departure or restrictions on German taxing rights can trigger taxation of unrealised gains on covered interests, subject to personal conditions.
Section 6 AStGRemaining German interests
German nationals meeting all relevant conditions may face extended limited taxation for up to 10 years after the departure year (as of 09/2026). Preferential taxation alone is insufficient.
Section 2 AStGTax treaties
Residence, income, entitlement and the current treaty text determine relief. The existence of a treaty is not a blanket exemption.
Treaty statusThis overview does not replace case-specific review by directly appointed, qualified legal and tax professionals.
Guides and terms for this country.
Choosing a legal form abroad: LLC, Ltd, OÜ or Sp. z o.o.?
LLC, Ltd, OÜ or Sp. z o.o.: the eight forms GCS incorporates all have limited liability and differ in statutory roles and tax model. The most flexible is the US LLC: online, no presence required, no US income tax without US business activity. A comparison with table, examples and the recommendation of which form suits which way of life.
Formation30 October 202619 min
What forming abroad costs: the package, the fees and the items beside it
A formation price is only a number once it is clear what it includes. This article breaks the cost of a company abroad into government fees, statutory roles, bookkeeping and tax, shows the GCS packages for eight countries, describes the process from first conversation to handover and shows why the US LLC offers location-independent entrepreneurs the best balance of cost and flexibility.
Formation21 September 202617 min
After incorporation: annual filings, bookkeeping, registers. The compliance calendar of a company abroad
Incorporation starts the calendar. Every jurisdiction requires at least one register filing, bookkeeping and tax returns each year, many even from a dormant company. This article lists the obligations by country with deadlines and government fees, sets out what GCS takes over from year two and recommends confining the calendar to one country: the one you live in.
Formation30 October 202616 min
Terms in the glossary.
What does a US LLC cost? Every cost in the first year and after
Worth knowing.
Does the LLC work without a fixed residence?
Yes, it is the most flexible structure for that: run online, no presence required and no US income tax as long as there is no US business activity. Deregistering from your previous residence must be genuine, and payment providers ask for an address.
Does the LLC suit residence in the UAE?
Often, yes. The United Arab Emirates do not levy income tax on individuals. If you run the LLC from the UAE, it is itself UAE-resident and registers there: 0% up to AED 375,000 profit, and 0% in full with Small Business Relief up to AED 3 million revenue, for tax years ending by 2029. As of 10/2026.
Is the LLC recognised internationally?
Yes. The LLC is an established US legal form, familiar to customers, marketplaces and payment providers worldwide. Contracts and invoices run in the company’s name, wherever your customers are.
Which state fits?
GCS forms the LLC in any US state. Which one fits depends on your plans: a business connection to a state, ongoing charges and reporting duties, which details become public in the register and how far protection from personal creditors reaches, especially for a single-member LLC. We choose the state with you in the structuring call.
When does Form 5472 apply?
For covered entities with reportable transactions, including certain owner contributions and distributions. You receive our step-by-step guide to complete it yourself; on request GCS handles the filing as a paid service.
Can I form while I still live in Germany?
We form once your residence is abroad. Until then, we plan the move with you.
How quickly is the LLC registered?
Depending on the state, a few working days to several weeks after complete documents. The EIN and the account follow their own timelines.
Let us plan your US LLC.
Tell us your residence, business model and timeframe. In the introductory call we establish in 15 minutes whether the LLC fits your plans.
15 minutes, free of charge. Pick a time in the calendar. Prefer writing? Use the enquiry form