{"id":595,"date":"2024-04-17T08:42:54","date_gmt":"2024-04-17T06:42:54","guid":{"rendered":"https:\/\/digitalizeglobal.com\/?p=595"},"modified":"2024-09-13T10:21:34","modified_gmt":"2024-09-13T08:21:34","slug":"was-ist-eine-non-domestic-llc","status":"publish","type":"post","link":"https:\/\/digitalizeglobal.com\/en\/non-domicile-llc-limited-liability-company\/","title":{"rendered":"What is a non-domestic LLC?"},"content":{"rendered":"<div class=\"flex items-center\">\n<div class=\"w-full\">\n<div class=\"relative flex w-full flex-1 overflow-x-hidden overflow-y-scroll\">\n<div class=\"font-claude-message mx-auto w-full max-w-3xl px-4 pb-8 pt-4 leading-[1.65rem] -tracking-[0.015em] md:px-8\">\n<div>\n<div class=\"grid-col-1 grid gap-2.5 [&amp;_&gt;_*]:min-w-0 space-y-4\">\n<h2 class=\"font-bold\">1. definition and basics<\/h2>\n<p class=\"whitespace-pre-wrap break-words\">A non-domestic LLC (Limited Liability Company) is a US company form with limited liability. Non-Dom LLC is also called Exempt LLC or Tax-Exempt LLC. It is similar to a non-domestic Ltd (IBC) and is registered in a country where neither the owner is domiciled nor the business activities primarily take place. This structure combines the <a href=\"https:\/\/digitalizeglobal.com\/en\/what-is-limitation-of-liability-and-liability-protection-of-a-company\/?wmc-currency=USD\" title=\"What is limitation of liability and liability protection for a company?\"  data-wpil-monitor-id=\"758\">Liability protection<\/a> of a corporation with the tax treatment of a partnership.<\/p>\n<h2 class=\"font-bold\">2. types of LLC formation<\/h2>\n<p class=\"whitespace-pre-wrap break-words\">There are three main types of <a title=\"Forming a legal LLC under EU tax law - clear instructions\" href=\"https:\/\/digitalizeglobal.com\/en\/legal-llc-foundation-according-to-eu-tax-law-clear-instructions\/?wmc-currency=USD\" data-wpil-monitor-id=\"120\">LLC formation in the USA<\/a>:<\/p>\n<ol class=\"-mt-1 list-decimal space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\"><strong>Normal LLC formation<\/strong>Standard process with public listing of owners and managers, (e.g. in <a class=\"wpil_keyword_link\" href=\"https:\/\/digitalizeglobal.com\/en\/delaware-the-gold-standard-for-foreign-llc-startups-in-the-usa\/?wmc-currency=USD\"   title=\"Delaware\" data-wpil-keyword-link=\"linked\"  data-wpil-monitor-id=\"700\">Delaware<\/a>New Mexico).<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Anonymous LLC formation<\/strong>: Possible in some states (e.g. <a class=\"wpil_keyword_link\" href=\"https:\/\/digitalizeglobal.com\/en\/an-analysis-of-wyoming-as-a-state-for-foreign-llc-startups-is-it-the-best-choice\/?wmc-currency=USD\"   title=\"Wyoming\" data-wpil-keyword-link=\"linked\"  data-wpil-monitor-id=\"763\">Wyoming<\/a>, Nevada). Provides increased privacy by not listing owner names in public records.<\/li>\n<li class=\"whitespace-normal break-words\"><strong><a class=\"wpil_keyword_link\" href=\"https:\/\/digitalizeglobal.com\/en\/overview-of-the-concept-of-the-non-domestic-company-in-some-countries\/?wmc-currency=USD\"   title=\"Non-Domestic\" data-wpil-keyword-link=\"linked\"  data-wpil-monitor-id=\"683\">Non-Domestic<\/a> LLC formation<\/strong>Incorporation in a country in which neither the owner is resident nor the company is principally active.<\/li>\n<\/ol>\n<h2 class=\"font-bold\">3. important facts about non-domestic LLCs and non-dom LLCs<\/h2>\n<p class=\"whitespace-pre-wrap break-words\">Non-Domestic LLCs, often referred to as Non Dom LLCs, are an extremely popular choice for international entrepreneurs looking to do business in the US. Below are some key facts about this flexible business form:<\/p>\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\"><strong>Flexibility and structure<\/strong>Non-domestic LLCs or non-dom LLCs not only offer great flexibility in terms of corporate structure, but also with regard to taxation. This allows entrepreneurs to optimally adapt their business activities to their needs.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>State election and foundation<\/strong>Although the Non-Domestic LLC does not exist at the federal level, founders still have the option to choose between <a href=\"https:\/\/digitalizeglobal.com\/en\/states-comparison-best-states-for-llc-incorporation\/?wmc-currency=USD\" title=\"States comparison, best states for LLC formation\"  data-wpil-monitor-id=\"954\">different states<\/a> to choose. In particular, Delaware, Wyoming and <a class=\"wpil_keyword_link\" href=\"https:\/\/digitalizeglobal.com\/en\/nevada-the-tax-advantage-for-foreign-llc-companies\/?wmc-currency=USD\"   title=\"Nevada\" data-wpil-keyword-link=\"linked\"  data-wpil-monitor-id=\"803\">Nevada<\/a> due to its business-friendly laws.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Tax identification<\/strong>Non Dom LLCs also generally require an Employer Identification Number (EIN) from the IRS. This applies even if they have no employees in the US, as the EIN is required for various administrative purposes.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Bank details<\/strong>: To create a <a title=\"LLC formation in the USA with bank account\" href=\"https:\/\/digitalizeglobal.com\/en\/llc-incorporation-in-the-usa-with-bank-account-2\/?wmc-currency=USD\" data-wpil-monitor-id=\"415\">Open a US bank account<\/a>For non-domestic LLCs, a physical presence in the USA is often necessary. However, some financial institutions also offer offshore accounts specifically for non-dom LLCs, which can make it easier to open an account.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Virtual presence<\/strong>Many non-domestic LLCs use virtual office addresses to establish a US presence without having to be physically present. This is particularly advantageous for international entrepreneurs who want to establish a non-dom <a class=\"wpil_keyword_link\" href=\"https:\/\/digitalizeglobal.com\/en\/?wmc-currency=USD\"   title=\"Form an LLC\" data-wpil-keyword-link=\"linked\"  data-wpil-monitor-id=\"601\">Form an LLC<\/a> would like to.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Tax aspects<\/strong>: Payments from <a title=\"Tax-free income from US sources - US clients\" href=\"https:\/\/digitalizeglobal.com\/en\/tax-free-income-from-us-sources-us-customers\/?wmc-currency=USD\" data-wpil-monitor-id=\"440\">US clients in non-domestic LLCs may be subject to withholding tax.<\/a> unless a valid tax treaty is in place. It is therefore important for owners of a Non Dom LLC to familiarize themselves with the relevant tax regulations.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Transparency and regulation<\/strong>Despite the privacy benefits, non-domestic LLCs are subject to increasingly stringent transparency requirements. This is particularly true in the context of anti-money laundering regulations, which is why owners of a non-dom LLC should always stay informed.<\/li>\n<\/ul>\n<h2 class=\"font-bold\">4. advantages of a non-domestic LLC<\/h2>\n<ol class=\"-mt-1 list-decimal space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\"><strong>Tax advantages<\/strong>\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\">Tax exemption for non-US income<\/li>\n<li class=\"whitespace-normal break-words\"><a href=\"https:\/\/digitalizeglobal.com\/en\/13-countries-that-do-not-tax-foreign-income\/?wmc-currency=USD\" title=\"14 countries that do not tax foreign income\"  data-wpil-monitor-id=\"695\">Taxation in the country<\/a> of the director as private income<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Flexibility<\/strong>\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\">Independence of residence<\/li>\n<li class=\"whitespace-normal break-words\">More flexible corporate structure<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Protection and anonymity<\/strong>\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\"><a title=\"Limitation of liability for copyright claims: GmbH, LLC, Ltd\" href=\"https:\/\/digitalizeglobal.com\/en\/limitation-of-liability-in-copyright-actions-gmbh-llc-ltd\/?wmc-currency=USD\" data-wpil-monitor-id=\"277\">Limited liability<\/a><\/li>\n<li class=\"whitespace-normal break-words\">Greater anonymity for owners<\/li>\n<li class=\"whitespace-normal break-words\">No automatic data exchange with the EU and other countries for US company accounts (CRS, FATCA)<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>International aspects<\/strong>\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\">No control of VAT transfers to EU countries<\/li>\n<li class=\"whitespace-normal break-words\">Worldwide recognition and trust<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2 class=\"font-bold\">5. LLC basic knowledge<\/h2>\n<h3 class=\"font-bold\">5.1 Legal status and recognition<\/h3>\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\"><strong>Status<\/strong>Can function as a non-domestic company<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Recognition<\/strong>Internationally recognized, local regulations may differ<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Legal status<\/strong>Separate legal entity<\/li>\n<\/ul>\n<h3 class=\"font-bold\">5.2 Structural aspects<\/h3>\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\"><strong>Structure<\/strong>At least one managing member required<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Foundation<\/strong>: Also possible by foreigners, usually \"Registered Agent\" required<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Capital<\/strong>No minimum share capital required<\/li>\n<\/ul>\n<h3 class=\"font-bold\">5.3 Financial and administrative aspects<\/h3>\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\"><strong>Duties<\/strong>: Proper accounting required<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Costs<\/strong>: Incorporation costs vary by state, franchise fees<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Taxes<\/strong>treated as a pass-through entity (only the owner is taxed), unless a different treatment is chosen<\/li>\n<\/ul>\n<h2 class=\"font-bold\">6 LLC types<\/h2>\n<p class=\"whitespace-pre-wrap break-words\">There are different structures of LLCs:<\/p>\n<ol class=\"-mt-1 list-decimal space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\"><strong>Single-Member LLC<\/strong>:\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\">Only one owner who holds all the shares (the best choice for <a href=\"https:\/\/digitalizeglobal.com\/en\/anonymous-llc-founding-in-nevada-and-wyoming\/?wmc-currency=USD\"  rel=\"noopener\">an anonymous LLC<\/a>)<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Multi-Member LLC<\/strong>:\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\">Several owners (members) share the shares (<a href=\"https:\/\/digitalizeglobal.com\/en\/llc-in-germany-as-a-partnership\/?wmc-currency=USD\"  rel=\"noopener\">is often recognized as a partnership in Germany<\/a>)<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Member-Managed LLC<\/strong>:\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\">All members are involved in the day-to-day management of the company<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Manager-Managed LLC<\/strong>:\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\">Appointed managers (may or may not be members) run the day-to-day business<\/li>\n<\/ul>\n<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Series LLC<\/strong>:\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\">Enables the creation of separate \"series\" within a single LLC<\/li>\n<li class=\"whitespace-normal break-words\">Each series has its own assets and liabilities<\/li>\n<li class=\"whitespace-normal break-words\">Only available in some states<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2 class=\"font-bold\">7. tax regulations<\/h2>\n<ul class=\"-mt-1 list-disc space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\"><strong>Income tax<\/strong>Income is allocated to the individual members<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Social security contributions<\/strong>None, as only for employees resident in the USA<\/li>\n<\/ul>\n<h2 class=\"font-bold\">6. frequently asked questions (FAQs)<\/h2>\n<ol class=\"-mt-1 list-decimal space-y-2 pl-8\">\n<li class=\"whitespace-normal break-words\"><strong>Foundation possible in every federal state?<\/strong> Yes, requirements and fees vary.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Tax obligations?<\/strong> No US tax liability for non-US income (from non-ETBUS income).<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Registered Agent required?<\/strong> Yes, in most states.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Guarantee of anonymity?<\/strong> Due to corporate structure and lack of disclosure requirements. <a title=\"9 Countries that do not participate in the automatic exchange of information (CRS)\" href=\"https:\/\/digitalizeglobal.com\/en\/9-countries-not-participating-in-the-automatic-exchange-of-information-crs\/?wmc-currency=USD\" data-wpil-monitor-id=\"149\">US bank accounts are not subject to CRS<\/a> and <a href=\"https:\/\/digitalizeglobal.com\/en\/fatca-what-it-is-how-it-works-and-the-most-important-differences-to-crs-2\/?wmc-currency=USD\">FATCA agreement<\/a>.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Advantages over other types of company?<\/strong> Flexible structure, limited liability, tax advantages, greater anonymity.<\/li>\n<li class=\"whitespace-normal break-words\"><strong>Requirements for foreign owners?<\/strong> Compliance with local regulations, registered agent, consideration of domestic tax obligations.<\/li>\n<\/ol>\n<h3 class=\"font-bold\">7. conclusion<\/h3>\n<p class=\"whitespace-pre-wrap break-words\">The <a title=\"Anonymous LLC formation in Nevada and Wyoming\" href=\"https:\/\/digitalizeglobal.com\/en\/anonymous-llc-founding-in-nevada-and-wyoming\/?wmc-currency=USD\" data-wpil-monitor-id=\"399\">Formation of a non-domestic LLC in the USA<\/a> offers non-US citizens an attractive way to structure their business activities and benefit from various advantages. Although there is no federal option for non-domestic LLCs, some states such as Delaware, Nevada, Wyoming, <a class=\"wpil_keyword_link\" href=\"https:\/\/digitalizeglobal.com\/en\/is-new-mexico-the-best-state-for-foreign-llc-incorporation\/?wmc-currency=USD\"   title=\"New Mexico\" data-wpil-keyword-link=\"linked\"  data-wpil-monitor-id=\"716\">New Mexico<\/a> and Florida allow the formation of LLCs by foreign persons. However, Florida offers less favorable conditions.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"flex items-center justify-between text-sm text-text-500 py-2 px-2 border-t border-border-400\">\n<div class=\"flex-1\">\n<div class=\"flex\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\t\t\t<div id=\"daexthefup-container\"\n\t\t\t\tclass=\"daexthefup-container daexthefup-layout-stacked daexthefup-alignment-center\"\n\t\t\t\tdata-post-id=\"595\">\n\n\t\t\t\t<div class=\"daexthefup-feedback\">\n\t\t\t\t\t<div class=\"daexthefup-text\">\n\t\t\t\t\t\t<h3 class=\"daexthefup-title\">Was this useful?<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"daexthefup-buttons-container\">\n\t\t\t\t\t\t<div class=\"daexthefup-buttons\">\n\t\t\t\t\t\t\t\n\t\t\t<div class=\"daexthefup-yes daexthefup-button daexthefup-button-type-icon-and-text\" data-value=\"1\">\n\t\t\t\t<div class=\"daexthefup-button-icon\">\n\t\t\t\t\n                <svg>\n                    <defs>\n                        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d=\"m16.79,29c-1.19,0-1.89,1.31-1.25,2.32,1.77,2.81,4.9,4.68,8.47,4.68s6.7-1.87,8.47-4.68c.63-1.01-.06-2.32-1.25-2.32-3.67,0-10.76,0-14.43,0Z\" \/>\n                    <\/g>\n                <\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"daexthefup-button-text\">Yes<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t<div class=\"daexthefup-no daexthefup-button daexthefup-button-type-icon-and-text\" data-value=\"0\">\n\t\t\t\t<div class=\"daexthefup-button-icon\">\n\t\t\t\t\n                <svg>\n                    <defs>\n                        <style>\n                            .sad-face-cls-1{fill:#c9c9c9;}.sad-face-cls-2{fill:#676767;}.sad-face-cls-3{fill:#e1e1e1;}.sad-face-cls-4{fill:#676767;}\n                        <\/style>\n                    <\/defs>\n                    <g id=\"sad_face\">\n                        <circle class=\"sad-face-cls-1 daexthefup-icon-primary-color\" cx=\"24\" cy=\"24\" r=\"17\" \/>\n                        <path class=\"sad-face-cls-3 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Non-Dom LLC is also called Exempt LLC or Tax-Exempt LLC. It is similar to a Non-Domestic Ltd (IBC) and is registered in a country where neither the owner is domiciled nor the business activities primarily take place. This structure combines liability protection [...]<\/p>","protected":false},"author":5,"featured_media":6702,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_helpful_pro_status":1,"footnotes":""},"categories":[34,411,45,407],"tags":[55,42,319,360,53],"class_list":["post-595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-begriffe-erklaert","category-faq-zu-internationalen-firmengruendungen","category-gesellschaftsformen-international","category-non-domiciled-companies","tag-basiswissen","tag-limited-liability-company","tag-non-domestic","tag-non-domestic-llc","tag-usa"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.8 (Yoast SEO v25.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Was ist eine Non-Domestic LLC? - Digitalize Global<\/title>\n<meta name=\"description\" content=\"Eine Non-Domestic LLC ist eine US-Unternehmensform mit beschr\u00e4nkter Haftung. 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