US company formation. With a team on the ground, at a fixed price.

In brief

A US company can be formed entirely from abroad — without living in the US, without travelling and without minimum capital. FIAON handles the formation, tax numbers, registered agent, address and phone number, as well as coordination with the lawyer, tax adviser and US CPA — at a fixed price. As a rule, the company remains taxable where it is actually managed.

What a US company is — and what it is not

The limited liability company (LLC) comes closest to the German GmbH: the company is liable for its debts with its own assets; you as a shareholder (member) are generally not personally liable. Unlike a GmbH, it needs no minimum capital and no appointment with a notary; its articles are called the operating agreement and set out who decides and who is entitled to the profit. The corporation is closer to a German Aktiengesellschaft (stock corporation). It suits businesses that want to bring in investors or give shares to employees, or where a US bank or business partner expressly expects a corporation. A US company is not a tax scheme. If it is managed from Germany, Austria or Switzerland, it generally remains taxable there. It makes sense for businesses that want to sell, buy or conclude contracts in the US, or build their own banking and card history there for their capital needs. The capital is not tied to the US: your company can transfer funds to Europe or invest them in Europe — within the terms of the institution concerned. Our partner tax adviser clarifies with you in advance how transfers and investments are treated for tax purposes.

LLC or corporation — the differences

Our partner tax adviser reviews which form suits your plans before formation. The essentials: The tax office in your home country classifies the company under its own rules — in Germany, by comparison with German legal forms (Typenvergleich). The partner tax adviser clarifies this in advance as well.

• Liability · LLC: limited to the company’s assets · Corporation: limited to the company’s assets
• Taxation in the US · LLC: An LLC with one foreign shareholder (member) is generally not treated there as a separate taxable entity · Corporation: The company pays federal corporate income tax and, depending on the state, a state tax of its own
• Internal organisation · LLC: operating agreement, freely structured · Corporation: bylaws, board of directors, shares under fixed rules
• Investors and employee shares · LLC: possible, but less common · Corporation: the usual route
• Suitable for · LLC: trading, services, holding companies, building your own card history · Corporation: growth with investors, employee participation

How the formation works

Five steps, one sequence. Durations are based on our experience — authorities set their own pace.

• 1. Kick-off call and review (in the first week): Your contact clarifies your plans, the legal form and the state. Before formation, our partner tax adviser reviews how the company will be treated in your home country and which filings are required there.
• 2. Documents and name (as soon as everything is in): You upload five documents to your document room: passports of the shareholders and the managing directors (colour copy); proof of address, no older than three months; shareholder list or commercial register extract of your company; the name you would like for the US company, in three variants; a short description of the business activity. The state registers each name only once — hence three variants.
• 3. Formation and operating agreement (typically a few weeks): Our team on the ground files the formation with the state and provides the registered agent, US business address and phone number. Our partner lawyer drafts the operating agreement.
• 4. EIN and ITIN (depending on the IRS): We prepare the applications and file them. The EIN is issued to your company, the ITIN to you personally — both are issued by the US tax authority, the IRS, on its own timeline.
• 5. Account, card and compliance calendar (once documents are complete): We prepare the first account and card application in full and enter every deadline of your company in the compliance calendar. Our US CPA prepares the first annual US filing.

Who does what

FIAON coordinates, prepares, files and attends appointments on the ground. FIAON is neither a law firm nor a bank.

• FIAON: Coordination of everyone involved, one contact; Formation, registered agent, address and phone; EIN and ITIN applications; Account and card application prepared; Compliance calendar and document room
• Partners: Partner tax adviser: review before formation; Partner lawyer: operating agreement; US CPA: first annual US filing; Schwarzott Global LLC, Miami: appointments and filings on the ground
• You: Upload five documents; Decide on the legal form and name; Sign the applications; Report your company in your home country — with your tax adviser

What the fixed price includes

You pay one price. We pay everyone who works on your company: From the second year onwards your company incurs running costs: the state fee, the registered agent and the annual US filing. With the annual care plan we take care of all of it for €699 a year – all fees included.

• 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

What you need to know before formation

• 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.
• US business credit cards generally require a personal guarantee from the owner. The institution alone decides on the account, the card and the limit.
• Your money back if we do not deliver: 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.

The right package

Formation, tax numbers and the first account and card application — everything a US company needs to get started.

Three locations, one contract

Your contracting party is based in London, the partners in Zurich and Miami.

Frequently asked questions

Can I form a US company without living in the US?

Yes. To form an LLC or corporation you need neither residence nor citizenship in the US. The address required by law in the state is provided by the registered agent; we provide the business address and phone number.

Do I have to travel to the US to form the company?

No. Our team on the ground files and attends appointments; you sign digitally. Those who would like to experience the kick-off in person choose the Global VIP package — flights and hotel for the kick-off in Miami are included in its fixed price.

LLC or corporation — which one suits me?

For trading, services and building your own card history, the LLC is usually the simpler form. A corporation suits businesses that want to bring in investors or give shares to employees. Our partner tax adviser reviews this for your case before formation.

How long does it take to form a US company?

The company itself is usually in place after a few weeks. In our experience, support in the Global Structure package takes around eight weeks, because the EIN and ITIN depend on the US tax authority, which sets its own timelines.

How much does it cost to form a US company with FIAON?

The Global Structure package costs €2,499 one-off, including state fees, the registered agent, address and phone for the first year, and the fees of our partner lawyer, partner tax adviser and US CPA. From the second year, your company’s running costs apply; the breakdown is on the “Costs” page.

Can a US company reduce my tax bill?

No. If the company is managed from Germany, Austria or Switzerland, it is generally taxable there, and annual filing duties apply in the US on top. A US company is worthwhile for real business in the US and for building capital — not as a tax scheme. The capital is not tied to the US: your company can transfer funds to Europe or invest them in Europe — within the terms of the institution concerned. Our partner tax adviser clarifies with you in advance how transfers and investments are treated for tax purposes.