Form a US LLC. Step by step, from Germany.

In brief

You form a US LLC from Germany in ten steps: a tax review at home, the legal form, the state, the name, the registered agent, filing with the state, the operating agreement, the EIN from the IRS, the ITIN where there is a tax reason, then the account and the compliance calendar. The state fee ranges from $100 (Wyoming) to $125 (Florida). The effort lies not in the fees but in the order of the steps and the duties that follow — Form 5472 every year and the notification to the tax office.

Before you form: two questions

The first question is not “Which state?” but: what is the company meant to do? Contracts with US customers, sales through US marketplaces, an account in US dollars, a card history of its own, building capital — depending on the answer, a different legal form, state and structure will fit. The second question is asked by your home country: where is the company managed? Anyone who runs it from Germany, Austria or Switzerland is generally taxable there. This review belongs before formation, not after it — it also decides whether the LLC should belong to you personally or to your GmbH (a German, Austrian or Swiss limited liability company).

The ten steps

In this order — each step requires the one before it.

• 1. Plan and tax review (before anything else): Clarify what the company is meant to do and where it will be managed. A tax adviser with US experience reviews how your home country classifies the LLC (in Germany by comparison with German legal forms, the Typenvergleich) and which notifications are required.
• 2. Choose the legal form: The LLC suits trading, services and building a card history of its own; the corporation suits businesses that want to bring in investors. An LLC can belong to one person, to several or to your GmbH — each variant has its own tax consequences.
• 3. Choose the state: Where will the business take place? Are investors coming in? Will you need appointments on site? The choice between Florida, Delaware and Wyoming follows from the answers. A company that does business in another state also registers there.
• 4. Check the name: Each name is granted only once in a state and carries the suffix “LLC” or “Limited Liability Company”. Check it in the state’s register and keep two alternative names ready.
• 5. Appoint a registered agent: Every LLC needs a registered agent in the state of formation with a physical address, who accepts official mail and lawsuits — from the first day and without interruption.
• 6. File with the state (online, usually quick): The formation document goes to the state together with the fee: in Florida the Articles of Organization ($125), in Delaware the Certificate of Formation ($110), in Wyoming the Articles of Organization ($100). Once registered, the company exists.
• 7. Draw up the operating agreement: The operating agreement governs ownership, management, profit distribution and succession. It is not filed, but every institution asks for it — and since 1 June 2026 so does the IRS, if an ITIN application is based on an interest in an LLC with several shareholders (members).
• 8. Apply for the EIN (about four business days by fax): You apply for the company’s tax number with Form SS-4 — without a US Social Security number by fax, post or phone, not online. No EIN means no account, no card application and no Form 5472.
• 9. The ITIN, if there is a reason: The personal US tax number is issued only with a tax reason (Form W-7). It is not needed for the EIN; for a personal credit history in the US it often is.
• 10. Account, compliance calendar, notification at home: Once the formation document, EIN and operating agreement are in place, the account application follows. Then the duties begin: the annual report to the state, Form 5472 by 15 April, the notification to the tax office under section 138 of the German Fiscal Code (AO).

What formation costs

The state fees are modest. The real costs come from the agent, the contracts, the tax numbers and the annual filing — and from mistakes in the order of the steps. As of September 2026. State fees according to the official fee schedules; market prices are published prices from several providers, not official figures. With FIAON Global, the state fee, the registered agent in the first year, both tax numbers and the first Form 5472 are included in the fixed price.

• Item: State formation fee · Florida: $125 · Delaware: $110 · Wyoming: $100
• Item: Annually to the state · Florida: $138.75 · Delaware: $400 · Wyoming: at least $60
• Item: Registered agent (market price) · Florida: usually $100 to $300 a year · Delaware: usually $100 to $300 a year · Wyoming: usually $100 to $300 a year
• Item: EIN from the IRS · Florida: free · Delaware: free · Wyoming: free
• Item: Form 5472 by a US CPA (market price) · Florida: about $700 to $2,000 a year · Delaware: about $700 to $2,000 a year · Wyoming: about $700 to $2,000 a year

Since August 2026: no more BOI reporting

Until 2025 the rule was that every new US company had to report its beneficial owners to the US authority FinCEN (Beneficial Ownership Information, BOI). For companies formed in the US, this duty has ended; the rule that took effect on 14 August 2026 made that final. Only foreign companies that register to do business in a state still have to report — a GmbH with a branch in the US, for example. For an LLC that you form in Florida, Delaware or Wyoming, the report no longer applies. Anyone who still uses penalties for a missed BOI report in their marketing is working with outdated information.

The six most common mistakes

• Mistake — Form first, review later: The tax question at home comes after formation. By then the structure is fixed — even if the LLC would have fitted better under the GmbH.
• Mistake — The cheapest state: Anyone who does business in Florida and forms in Wyoming also registers in Florida — and pays in both states.
• Mistake — The agent’s address as head office: Many institutions decline to open accounts for companies whose business address is a registered agent’s address or a PO box.
• Mistake — No operating agreement: The account fails because of a document that should have been in place before formation: who holds an interest, who may act?
• Mistake — Forgetting Form 5472: Even the capital contribution at formation must be reported. The penalty for a missing filing: US$25,000 per form per year.
• Mistake — No notification to the tax office: In Germany, you must notify the tax office of the formation or the interest under section 138 of the German Fiscal Code (AO) — with your next tax return.

How FIAON Global handles the ten steps

Each step can be solved on its own. Together they are a project involving authorities in two countries, three professions and unforgiving deadlines. FIAON Global turns this into a single engagement: one dedicated contact, one fixed price, one document room in which every paper is kept. Our team in Miami files the formation and provides the registered agent, the US business address and the phone number. Our partner lawyer drafts the operating agreement, our partner tax adviser reviews the consequences in your home country before formation, and our US CPA prepares the first Form 5472. We prepare and file the EIN and ITIN applications; we fully prepare the first account and card application. If your US company and the EIN are not in place by the date we agree with you at the start, we refund the package price. This requires complete documents and your cooperation. It does not cover a refusal by an authority for reasons relating to you or your company. Decisions by banks and card issuers are not part of this commitment. Global Structure starts at €2,499, one-off — support typically runs for around eight weeks.

• US state formation fees
• Registered agent, US business address and US phone number for the first year
• EIN and ITIN applications
• Our partner lawyer’s fee for the operating agreement and formation documents
• Our partner tax adviser’s fee for the review before formation
• Our US CPA’s fee for the first annual US filing
• Appointments and filings handled by our team on the ground
• Your dedicated contact for the entire engagement

The right package

Global Structure covers all ten steps — from the kick-off call to the first Form 5472.

What you need to know

• A US company that is managed from Germany, Austria or Switzerland remains taxable there; its formation must be reported to the tax office (in Germany under section 138 of the German Fiscal Code, AO).
• Annual filing duties apply in the United States even without revenue (Form 5472 with Form 1120), along with state fees and the cost of the registered agent.
• An LLC does not replace a business model: institutions look at what the company does — not where it is registered.

Frequently asked questions

As a German, can I set up an LLC in the United States?

Yes. You can form an LLC entirely from Germany — without US residence, without travelling, without minimum capital and without US citizenship. What you need is a registered agent in the state of formation and the state fee.

How much does it cost to form an LLC?

The state fee is $100 in Wyoming, $110 in Delaware and $125 in Florida. On top of that come the registered agent, the operating agreement and, every year, the state fee and Form 5472. With FIAON Global, the first year is included in the fixed price, starting at €2,499.

How long does it take to form an LLC?

Registration with the state is usually quick online. The EIN (about four business days by fax, about four weeks by post), the ITIN and the account application take longer. With FIAON Global, support until the first account and card application typically takes around eight weeks.

Do I need a US address for my LLC?

The LLC needs a registered agent with an address in the state of formation. For the account and contracts it also needs a business address; for many institutions the agent’s address is not enough for this.

Does a new LLC still have to file a BOI report?

No, if it was formed in the US. Since 14 August 2026, US companies have been definitively exempt from BOI reporting; only foreign companies that register in a state still have to report.