Our core product and the most flexible company we offer: affordable, fast and formed fully online, in Wyoming or Florida. You run the LLC from anywhere, without being present in the US, and work with customers all over the world.
One-time package price · incorporation fees included
Business price excluding any applicable VAT.
Standard Wyoming or Florida formation with one individual owner.
Included in the package
Formation preparation, document review and a dedicated GCS contact.
Incorporation including government, local formation, translation and certification 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.
From the second year
€1,200 / 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.
Share capital, taxes on your activity, bookkeeping, financial statements, tax returns and audits are outside the formation package. Physical offices, operational substance, nominee directors, 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.
Unless it elects otherwise, a single-member LLC is attributed to its owner for US income tax. A foreign owner without US business activity therefore usually pays no US federal income tax. Taxation follows the owner’s residence. That makes the LLC a strong fit for entrepreneurs without a fixed tax residence or resident in a country that does not tax this income. If you stay tax-resident in Germany, Austria or Switzerland, the profits are taxed there.
Reportable transactions of a foreign-owned disregarded entity require Form 5472 and a pro forma Form 1120, even without US income tax. You get a GCS guide for it or book the filing as a service.
Single-member and multi-member describe ownership arrangements. A multi-member LLC normally receives partnership treatment unless it elects otherwise. A corporate election changes its taxation.
As of September 2026. Benefits depend on activity, actual management, residence and personal circumstances. Company taxation is not the shareholder’s total tax burden.
At a glance
What this company can offer.
No US federal income tax without US business activity
Run from anywhere, no presence required
Internationally established legal form with limited liability
from USD 60
Annual charge · Wyoming
Asset-dependent government charge. Covered by GCS basic administration in the standard case; tax returns are separate.
Registered agent, annual report and Form 5472 run alongside, with a GCS guide or service. If you stay resident in Germany, Austria or Switzerland, the profits are taxed there.
Where it fits
The location must fit the plan.
For location-independent entrepreneurs without a fixed tax residence, and for entrepreneurs living in a country that does not levy income tax on this income. Without US business activity there is usually no US federal income tax; taxation follows your residence. The LLC is an internationally established legal form, familiar to customers, marketplaces and payment providers worldwide. It suits services, online business and holding structures.
Scope
From context to execution.
Review of ownership, activity, residence and countries involved.
Agreed responsibilities, document checklist and open specialist questions.
Coordination of company or residence documents, banking preparation and local professionals within the agreed scope.
Document handover and a schedule of ongoing obligations.
Unless it elects otherwise, a single-member LLC is tax-transparent: the US attributes its income to the owner. A foreign owner without US business activity therefore usually pays no US federal income tax. Whether individual income counts as US business (effectively connected income) and which state duties apply, we clarify before formation.
US-created entities are exempt from federal BOI reporting under the final FinCEN rule issued in August 2026. As of 09/2026.
A foreign-owned single-member LLC with reportable transactions files Form 5472 with a pro forma Form 1120 each year. You get a step-by-step GCS guide or book the filing as a service, which keeps you clear of the USD 25,000 basic penalty. As of 09/2026.
Wyoming annual license tax starts at USD 60; Florida’s regular annual report fee is USD 138.75. These are government charges, not GCS fees. As of 09/2026.
Requirements & Substance
What needs to be clear first.
Formation needs proof of identity and address, a short description of your business and information on the source of funds. We provide registered agent, operating agreement and EIN as a consistent set. Wyoming does not list members in the formation filing merely because they are members; Florida discloses managers or authorised members.
Timing
A sequence with clear dependencies.
Document review, specialist clearance, filing and account or status decisions follow separate processes. Once the documentation and scope are clear, we agree a schedule. Authority and bank decisions cannot be guaranteed.
Ongoing Duties & Cost Drivers
The structure must work day to day.
Ongoing: registered agent, the state annual report, bookkeeping and Form 5472. For payments in US dollars and other currencies, Mercury, Relay and Wise are options; they review activity, address and documents themselves, and we prepare the application. Under Wyoming law a charging order limits a personal creditor to distributions, even for a single-member LLC.
German connections
From a German perspective.
The LLC plays to its strengths when you live outside Germany, Austria and Switzerland or have no tax residence anywhere. If you stay tax-resident there, the profits are taxed there (place of management, section 10 AO). German nationals moving to a country with no or low income tax review extended limited tax liability (section 2 AStG) and, for shares in corporations, exit tax (section 6 AStG).
Management & permanent establishment
Actual central management and fixed business facilities can create German tax exposure; a foreign registered address is not sufficient.
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.
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. Individuals conducting business in the UAE with annual turnover above AED 1 million can, however, fall under UAE corporate tax; we check this beforehand. As of 09/2026.
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?+
Both work. Wyoming has low ongoing charges and does not list members in the formation filing merely because they are members; Florida fits if you have partners or an address there. We recommend the state in the first conversation.
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.
