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From Germany · Europe

Start a US company from Germany

For German founders who sell into the US as a US vendor or raise from US investors. A GmbH already gets you Stripe, and Mercury and Wise Business both serve founders here. Germany compares a US LLC with a GmbH, and one run from Germany owes German corporation and trade tax, so read that section first.

Start from Germany From $351.40 in the first year

Launch + Wyoming filing; the tax return is separate.Checked by Saais Patel, compliance reviewer.

At a glance

Mercury takes applications from founders living in Germany. Wise Business is the usual second account.

The banks, in detail
US tax treaty
In force
Local Stripe
Yes
Mercury
Yes
Currency
EUR
Our fee
from $249
Wyoming's fee
$102.40
Until we file
Refunded in full

You can form a US company while living in Germany, without an SSN or a US visit, and Mercury and Wise Business both open for founders here. Launch starts at $351.40 in Wyoming, including our plan and state filing fee. A GmbH already gets you Stripe, so the reason is usually US customers or investors. The German point is residence: a US LLC run from Germany is likely a corporation taxed here, and the § 138 AO notice is due with your return.

Watch

The first year from Germany, in 6 minutes

Thinking of a US LLC while living in Germany? Stripe already supports German businesses, and a GmbH gets you it too, so you may not need a US company at all.

Transcript

Before you form

Start with whether you need a US company, and how Germany will classify it.

  • You may not need a US company

    Card payments from customers worldwide

    Stripe already supports German businesses, and a GmbH is what German banks and tax offices understand. A US company run from Germany is taxed here anyway.

    Getting access to Stripe
  • A Wyoming LLC or a C-Corp, after advice

    Selling into the US as a US vendor

    Some US buyers and platforms want a US contracting party. Managed from Germany, either is likely a German-taxed corporation.

    US companies for SaaS
  • A Delaware C-Corp

    Raising from US investors

    US investors usually want a Delaware C-Corp. Where its management sits decides German corporation and trade tax.

    Raising from US investors
  • A US subsidiary

    A German GmbH expanding to the US

    A GmbH can own a US company as its subsidiary. Report it under § 138 AO and price dealings between them at arm's length.

    US holding companies

BaseAcross's Wyoming LLC and Delaware C-Corp options for founders in Germany

Wyoming LLC

Owner-run business selling to US customers, after advice.

State filing
$102.40
Yearly state charge
From $60
Wyoming LLC formation

Delaware C-Corp

Raising from US investors; plan where it's managed.

State filing
$110
Yearly state charge
$450 for the model shown
Delaware C-Corp formation

Both charges are the state's, before our plan, optional services and your advisers' fees. Wyoming sets a minimum yearly charge, and Delaware's franchise tax depends on how it's calculated. Staff, stock or premises in another state can bring obligations there. An S-corporation isn't an option, because nonresident aliens can't hold its shares.

Prepare the information

Different documents are needed at different stages.

You provide

Before state filing

  • Your proposed company name, business activity and chosen structure, after advice.
  • Owners' names exactly as on their passports, ownership shares, managers and home addresses.
  • Where management decisions will be made, because Germany's residence test asks.
  • The approved company name and formation details.
  • The responsible party. Without an SSN or ITIN, the application goes on Form SS-4.
  • Accurate mailing and principal business addresses, and your signed authorization where required.
You confirm; we prepare

After formation, for the EIN

  • A passport for each owner the provider asks about.
  • Formation documents, the EIN confirmation and the operating agreement.
  • A real business address, your website, a description of the business and the source of funds, as each provider asks.
The provider verifies

For bank and payment applications

  • The § 138 AO notice, with your return for the year you formed the company.
  • The operating agreement, for the type comparison.
  • The company's accounts and records of where it's managed.
You and your Steuerberater

For the Finanzamt

You don't need a German GmbH to form a US company. The EIN is the US company's tax ID. Send identity documents through a secure request, and only the ones asked for.

How it works

Seven steps from Germany to a maintained US company.

The state approves the company, the IRS issues the EIN and each provider approves its own account. In Germany, your Steuerberater handles the Finanzamt; we don't file there.

You and your Steuerberater

Check the German side first

Decide whether you need a US company at all, how the type comparison classifies it, and where it will be managed.

You leave this stage with: A structure and tax plan that fits Germany's rules.

01 / 07

Plan the wait

Formation, the EIN and banking have separate timelines.

Published service estimates and prerequisites for a Wyoming company from Germany

  1. Wyoming formationSame day
  2. Ordinary EINsix to eight weeks
  3. Expedited EINtwo to three weeks
  4. Bank and payment accountsProvider review
  5. US Stripe accountStripe's review

  1. Wyoming formation

    Same day

    The clock starts
    Complete filing accepted by the state
    What can change it
    Our order checks and filing batch come first. Expedited filing changes our queue; it doesn't speed up the EIN.

  2. Ordinary EIN

    six to eight weeks

    The clock starts
    EIN application after formation
    What can change it
    Included in the plan. This is our published estimate; the IRS queue can change.

  3. Expedited EIN

    two to three weeks

    The clock starts
    EIN application after formation
    What can change it
    Optional $199 service. An estimate, with issuance controlled by the IRS.

  4. Bank and payment accounts

    Provider review

    The clock starts
    Company and owner information ready
    What can change it
    Mercury, Wise and any other provider set their own timing, may ask for more documents and can decline an application.

  5. US Stripe account

    Stripe's review

    The clock starts
    US bank account and website ready
    What can change it
    Stripe reviews the business and the person behind it, and can decline.

These are service estimates, not promised completion dates. The IRS and each provider set their own processing times. Names or addresses that differ between documents slow every stage.

What it costs

The same price from Germany as from anywhere.

Charged in US dollars, with the Wyoming state fee passed on at cost. Where you live changes which bank we introduce you to, not the price.

LLC cost calculator

Launch

To start

$351.40

$249 our fee + $102.40 Wyoming fee

Renews from $309 a year

OperateBilled yearly

To start

$2,490.40

$2,388 our fee + $102.40 Wyoming fee

Renews from $2,448 a year

Included in both plans

  • State formation filing
  • Registered agent and registered office
  • EIN application without an SSN
  • LLC Operating Agreement or corporate bylaws
  • Bank and payment application guidance
  • Filing calendar and reminders

What changes because you live here

The filing is the same from anywhere. Four things aren't.

Treaty status, payment availability, bank eligibility and time zones. Sources checked 14 October 2026; account approval remains with the provider.

1 of 4: The tax treaty

The tax treaty

The tax treaty: In force

The US–Germany income tax treaty is in force.

It exempts most interest from US withholding, caps dividends at 15%, or 5% for a qualifying company shareholder, and exempts royalties. Germany usually exempts income the treaty leaves to the US, with progression, or credits the US tax.

How Germany sees it

Run from Germany, a US company is likely taxed as a German corporation.

The rules come from the German statutes themselves and a 2021 Federal Fiscal Court decision; the rates from PwC's summary. They run alongside the US steps below.

  1. With your tax return for the year you form it

    You

    Send the § 138 AO notice: a business abroad, 10% or EUR 150,000 of a foreign company, and first control of a company outside the EU and EFTA. Within 14 months of the year end at the latest.

  2. When the Finanzamt classifies it

    You and your Steuerberater

    A US LLC is compared with German forms. A one-member LLC managed from Germany has been treated as a corporation.

  3. If it's managed from Germany

    The company, with your Steuerberater

    Corporation tax of 15% plus the 5.5% solidarity surcharge on all its income, and trade tax set by the town.

  4. If its passive income bears tax below 15%

    You

    With more than half the company, that income is taxed to you under the Foreign Tax Act, paid out or not.

  5. When you move money to yourself

    You and your Steuerberater

    If the LLC is a corporation, a transfer to your own account can be a taxable distribution.

Worked example

A one-person LLC run from Berlin, worked through

This is an illustration, not a quote. Trade tax depends on the town, and the classification is for your Steuerberater.

  1. Your Wyoming LLC makes EUR 100,000 of profit, and you manage it from Berlin.

  2. Its place of management is in Germany, so it owes corporation tax and solidarity surcharge of 15.825%: EUR 15,825.

  3. At a town multiplier of 400%, trade tax is 14%: EUR 14,000. That's about EUR 29,825 before any adjustments.

  4. What you then move to your own account is taxed again as a distribution.

Good to know

The corporation tax rate is legislated to fall to 14% in 2028 and to 10% from 2032.

What Germany expects

Owning a US company doesn't take you out of Germany's tax system.

Germany compares a US LLC with German legal forms, taxes a company managed from Germany as resident, and taxes low-taxed passive income of a company you control. Report the company under § 138 AO.

Tell the Finanzamt

Under § 138 AO, a German resident reports founding a business abroad, reaching 10% of a foreign company or EUR 150,000 of cost, and first controlling a company outside the EU and EFTA. The notice goes with the tax return, within 14 months of the year end at the latest.

Sources

An LLC compared with a GmbH

Germany classifies a US LLC by comparing it with German legal forms. In a 2021 decision, the Federal Fiscal Court saw no serious doubt that a one-member LLC managed from Germany was a corporation, so money moved to the owner's private account was a taxable distribution.

Sources

Where it is run

A corporation whose place of management, the centre of its top-level management, is in Germany owes German corporation tax on all its income: 15% plus the 5.5% solidarity surcharge, and trade tax set by the town.

Sources

Low-taxed passive income

Under the Foreign Tax Act, a resident who controls more than half of a foreign company is taxed on its passive income when that income bears tax below 15%, whether or not it's paid out.

Sources

Residence and the treaty

You're resident if you have a home available to you in Germany, or a habitual abode after more than six months there. Under the US treaty, Germany usually exempts income taxed in the US, with progression, or credits the US tax.

Sources

On the record

We form US companies. We aren't German tax advisers. These are the rules as they're generally published, they change, and how they apply to you depends on details this page can't know. Take this list to a tax adviser in Germany before you order, and we'll tell you what the US forms need.

After formation

Someone has to own each filing, in each country.

US information reporting

A US LLC with one foreign owner is usually a disregarded entity that files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you. Money you put in, take out or are paid for your work can count even in a year without sales. The IRS penalty for not filing starts at $25,000.

For a calendar-year company, the return is usually due 15 April, and Form 7004 requests an extension before then. A C-Corp, or an LLC with more than one owner, files different returns.

Form 5472 and the pro forma 1120

State, Finanzamt and ownership checks

Keep the registered agent active and track the state's yearly charge. In Germany, send the § 138 AO notice with your return, and expect corporation and trade tax returns if the company is managed here.

US-created companies are exempt from BOI reporting under FinCEN's current rule, effective 14 August 2026. Banks and payment providers still verify who owns the company.

Who handles each formation, banking and filing responsibility
TaskWho handles itWhere the responsibility ends
Formation and EIN applicationBaseAcross prepares and submitsThe state approves formation; the IRS issues the EIN.
Bank and payment applicationsYou, with our guidanceThe provider verifies the information and decides.
§ 138 AO notice and German returnsYou and your SteuerberaterWe provide the US company records they need.
Annual state filingYou, or our optional filing serviceReminders are included; managed filing and the state charge are separate.
US federal returnsYou and your US tax preparerLaunch and Operate remind you; they don't file the return.

Prepare the conversation

Take these questions to your Steuerberater before you order.

Bring the owners, where each lives, the operating agreement, where management decisions will be made and the business activity. Each question is also in German.

Download the checklist for your Steuerberater (.txt)
  1. 01
    EN

    Under the type comparison in the BMF letter of 19 March 2004, is my US LLC a corporation or a partnership?

    DE

    Ist meine US-LLC nach dem Typenvergleich gemäß BMF-Schreiben vom 19. März 2004 als Kapitalgesellschaft oder als Personengesellschaft einzuordnen?

  2. 02
    EN

    Would its place of management be in Germany, making it liable to corporation and trade tax here?

    DE

    Läge der Ort der Geschäftsleitung in Deutschland, sodass die Gesellschaft hier körperschaft- und gewerbesteuerpflichtig wäre?

  3. 03
    EN

    How are payments from the company to me taxed: as dividends, hidden profit distributions or withdrawals?

    DE

    Wie werden Zahlungen der Gesellschaft an mich besteuert: als Dividenden, verdeckte Gewinnausschüttungen oder Entnahmen?

  4. 04
    EN

    Could the CFC rules of the Foreign Tax Act reach its income?

    DE

    Kann die Hinzurechnungsbesteuerung nach dem Außensteuergesetz auf ihre Einkünfte anzuwenden sein?

  5. 05
    EN

    What must I report under § 138 AO, and by when?

    DE

    Was muss ich nach § 138 AO mitteilen, und bis wann?

  6. 06
    EN

    Would a GmbH serve me better than a US company?

    DE

    Wäre eine GmbH für mich besser geeignet als eine US-Gesellschaft?

  7. 07
    EN

    How should I keep records for the US return and my German returns?

    DE

    Wie sollte ich die Unterlagen für die US-Steuererklärung und meine deutschen Steuererklärungen führen?

Questions

Questions from Germany.

If yours is not here, email us at hello@baseacross.com before you order.

Can a German resident own a US LLC?

Yes. US law doesn't require an LLC's owners to be US citizens or residents, and formation, the EIN and the bank applications all happen remotely. The German questions are how the Finanzamt classifies it and where it's managed.

Does Germany treat a US LLC as a corporation?

Often. Germany compares the LLC with German legal forms, using the criteria of the BMF letter of 19 March 2004. In a 2021 decision, the Federal Fiscal Court saw no serious doubt that a one-member LLC managed from Germany was a corporation.

Can Germany tax my US company as German?

It can. A corporation whose place of management, the centre of its top-level management, is in Germany owes German corporation tax on all its income, plus trade tax. A US company you run day to day from Berlin is in that position.

Do I have to tell the Finanzamt about the US company?

Yes. Under § 138 AO you report founding it, reaching 10% of a foreign company or EUR 150,000 of cost, and first controlling a company outside the EU and EFTA. The notice goes with your tax return, within 14 months of the year end at the latest.

How much does a US company from Germany cost?

Launch starts at $351.40: $249 for the plan plus $102.40 for the Wyoming filing. The plan and Wyoming's minimum yearly charge then total $309 a year. Your Steuerberater's fees, US return preparation and German filings are separate. Wyoming's license tax can be more than its $60 minimum.

Should I form a Wyoming LLC or a Delaware C-Corp from Germany?

A Wyoming LLC suits an owner-run business selling to US customers, once you know how Germany classifies it. A Delaware C-Corp suits raising from US investors. Nonresident aliens can't hold shares in an S-corporation.

Can I get an EIN without an SSN or ITIN?

Yes. Without an SSN or ITIN, the application goes on Form SS-4 instead of the IRS's online tool. We prepare it after the company is formed, and the IRS issues the number.

How long does it take from Germany?

Each stage has its own clock. Wyoming's published turnaround is same day once a complete filing is accepted. Our ordinary EIN estimate is six to eight weeks after the application, or two to three weeks with the $199 expedited option. Banks, payment providers and Stripe each set their own review times. These are estimates, not promises.

Can I open a Mercury account from Germany?

Usually you can apply. Germany isn't on Mercury's list of countries it doesn't serve, and the list goes by where you live. Mercury still reviews each company and can decline.

Can I use Wise Business for the US company?

Usually, yes. Germany is on Wise's list of places where people can hold money, so a US company run from Germany can get USD account details. Wise reviews each business.

Do I need a US company for Stripe in Germany?

No. Stripe supports businesses in Germany, and a GmbH gets you Stripe too. A US company is for selling as a US vendor, US contracts, US investors or platforms that need one.

Do I pay US tax on work I do from Germany?

Generally not. Pay for work you do in Germany is generally not US-source income, so a US company with no US office or staff often owes no US income tax on it. A single-owner LLC still files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you.

Is there a US–Germany tax treaty?

Yes, it's in force. It exempts most interest from US withholding, caps dividends at 15%, or 5% for a qualifying company shareholder, and exempts royalties. Germany usually exempts income the treaty leaves to the US, with progression, or credits the US tax.

Could the Foreign Tax Act tax the company's income to me?

It can. If you control more than half of a foreign company, its passive income is taxed to you when it bears tax below 15%, whether or not it's paid out. A US LLC that pays no US tax is low-taxed.

Does BaseAcross file the US and German returns for me?

On Launch and Operate, we add deadlines and reminders; you or your accountant file the federal returns. Managed annual state compliance is an optional $149 service fee a year, with the state's charge separate. The § 138 AO notice and your German returns are for you and your Steuerberater.

Does my new US LLC need a BOI report?

US-created companies are exempt under FinCEN's current BOI rule, effective 14 August 2026. A company formed outside the US and registered to do business there is a different case. Banks still collect ownership details for their own checks.

Sources and editorial scope

Check the published rules behind the explanation.

Prepared by the BaseAcross team and reviewed by Saais Patel, compliance reviewer. Sources checked . This is general formation information, with source links for the tax and banking context. An individual tax or legal review remains with your qualified advisers.

Germany

United States (IRS, Treasury and FinCEN)

Banks and payments

States

The rules are read from the Abgabenordnung, the Körperschaftsteuergesetz and the Außensteuergesetz on gesetze-im-internet.de, in German, and from PwC Germany's note on the Federal Fiscal Court's decision I B 75/20. Rates come from PwC's Worldwide Tax Summaries. Confirm the current position with your Steuerberater before acting.

Europe

Other countries in the region.

Every country

Ready when you are

Answer the questions. We do the filing.

It takes about four minutes. You see the whole order, state fee included, before anything is charged.

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LLC · Cheyenne, WY

Plan
Launch
First year
$351.40
To order
10 steps
Start from Germany

Launch · $249 + $102.40 Wyoming · Same day