Jurisdictions · Comparison
Eight countries. One table.
Formation package, basic administration from the second year, taxation, substance, local director and timing side by side. The figures come from the same data as the country pages.
Eight countries · As of 09/2026
| Country · Legal form | Formation package | From year 2 | Company taxation | Substance & ongoing duties | Local director |
|---|---|---|---|---|---|
| United StatesLLC | €1,800excl. VAT, incl. standard-case fees | €1,200basic administration, excl. VAT | Tax-transparent: without US business activity usually no US federal income tax; taxation follows your residence. A strong fit without a fixed residence or when resident in a country without income tax. | No presence required, formed and run fully online. Registered agent, operating agreement and EIN in the package; Form 5472 with the GCS guide or as a service. | No local director. Registered agent in the state required (12 months in the package). |
| CyprusLtd | €4,500excl. VAT, incl. standard-case feesalso LP with a Ltd as general partner: €4,990 | €1,800basic administration, excl. VAT | 15% corporate income tax since 2026. IP box: 80% deduction on qualifying IP profits (3% arithmetically). | Local decision-making genuinely exercised; accounting, financial statements, audit or review, register and tax filings. | No nominee director in the package. Registered office included for 12 months; as sole shareholder you act as director and secretary. For tax residence: management in Cyprus. |
| MaltaLtd | €2,250excl. VAT, incl. standard-case fees | €1,500basic administration, excl. VAT | 35% standard rate; a 6/7 refund may follow distributions (5% arithmetically). FITWI: optional 15% final taxation, at least 5 years. | Management and control in Malta; accounting, annual accounts, audit where applicable, annual return. Refunds need cash-flow planning. | Company secretary and registered office included for 12 months. For tax residence: management in Malta. |
| PolandJDG / Sp. z o.o. | on request | on request | 19% CIT; 9% for eligible small or new companies on qualifying income. Estonian-style CIT as an option. Individual dividends 19%. | Full accounts, financial statements, register filings; ZUS and VAT depending on activity. Minimum share capital PLN 5,000. | No residence requirement. Business address included for 12 months. Management from Germany can create German tax exposure. |
| GeorgiaLLC / Banking | €1,800excl. VAT, incl. standard-case fees | €600basic administration, excl. VAT | 15% profit tax on distributions and equivalent events; 5% withholding on dividends. Small Business Status (1%) only for individual entrepreneurs. | Demonstrable connection to Georgia, source of funds, KYC updates; banks decide independently, in-person attendance possible. Registry: one working day with a complete application. | No residence requirement. Business address for 12 months and support with one bank application included; no account guarantee. |
| United KingdomLtd | €990excl. VAT, incl. standard-case feesalso LLP: €1,190also LLP and Ltd: €1,590 | €490basic administration, excl. VAT | 19% up to GBP 50,000 profit, 25% from GBP 250,000, marginal relief in between. LLP as a transparent alternative. | UK registered address, identity verification of directors and PSCs, annual accounts, confirmation statement (GBP 50 per period). | Directors need not live in the UK. Registered office included for 12 months. Actual place of management remains relevant for tax. |
| EstoniaOÜ | €650excl. VAT, incl. standard-case fees | €390basic administration, excl. VAT | No ongoing profit tax on retained profits; 22/78 on net distributions and equivalent events. | Annual report even when dormant; accounting, register data and beneficial owners kept current. Minimum capital EUR 0.01. | No residence requirement. Contact person and address included for 12 months. e-Residency is neither residence nor place of management. |
| IrelandLtd | €750excl. VAT, incl. standard-case fees | €420basic administration, excl. VAT | 12.5% on trading income; 25% on non-trading income. Knowledge Development Box: effective 10% on qualifying IP profits. | Registered office is a service address, not an office; annual return, financial records, annual accounts, tax and VAT returns where applicable. | EEA-resident director required; otherwise a section 137 bond arranged separately. Separate company secretary and registered office included for 12 months. |
As of 17 September 2026. Prices apply to the standard case described on each country page: one company with one individual shareholder and standard articles. Share capital, bookkeeping, tax on the activity and audits are not included. Company taxation is not the shareholder’s total burden; place of management, CFC and exit taxation are reviewed from a DACH perspective before any formation. Sources and details are on the country pages.