An exit tax in your previous country of residence may apply to unrealised gains
Timing and structuring your assets should be done early
Establishing US tax residence can trigger more extensive reporting and tax obligations compared with most EU systems
A US company does not automatically reduce the tax burden in the EU
CFC rules, the place of effective management and substance requirements in your home country remain relevant
Double tax treaties, robust documentation and genuine operational substance matter more than a purely formal incorporation
The United States is a federal republic in North America with around 341.8 million inhabitants and the US dollar as its currency.
Foreign ownership is generally permitted, and in many states incorporation is possible quickly. The US is regarded as a top-tier location for holding and operating structures, particularly where credibility, investor access and predictable courts are decisive.
Tax rates:
For high-net-worth individuals and internationally active corporate groups, a US structure can offer significant strategic advantages. It provides direct access to deep capital markets and is often the preferred structure for venture capital investment, major US customers and structured M&A transactions.
The flexibility of US entity types such as LLCs, C corporations or limited partnerships allows clear ring-fencing of risk, consolidated holding structures and bespoke governance models. Where a double tax treaty applies, withholding taxes may be reduced and permanent establishment risks can be delineated more clearly. In addition, an onshore US company typically enjoys higher reputational acceptance and often encounters fewer banking reservations than classic offshore structures.
At the same time, there are material risks that require careful planning. A common issue is the so-called double layer of taxation: profits of a C corporation are taxed first at company level, and dividends may then be subject to US withholding tax.
Business activities in multiple states can create additional administrative and tax complexity, particularly around sales tax, payroll and registration obligations. From a European perspective, anti-avoidance rules such as CFC provisions or reviews of the place of effective management may result in profits being taxed in the home state if there is insufficient substance.
In addition, for persons not resident in the US, US estate tax exposure may arise once US assets exceed a value of USD 60,000, unless an applicable double tax treaty provides protection.
Beneficial ownership reporting obligations under the Corporate Transparency Act have been amended. Since 26 March 2025, companies incorporated in the US are exempt from BOI reporting. However, certain foreign companies registered in the US may still be required to file.
Contact us for an individual review of your structure and possible alternatives.
There is no nationwide VAT system in the United States.
The US tax authority can issue an EIN immediately online for eligible applicants.
Yes. Incorporation and most administrative steps can be handled remotely. In practice, opening a bank account is usually the most time-consuming step.
| Tax Burden | Banking | Reputation | Bureaucracy | Legal Security | Costs | |
|---|---|---|---|---|---|---|
| USA | 21-0% |
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|
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|
from EUR 1,900 |
| Singapore | 0% |
|
|
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from EUR 2,950 |
| Hong Kong | 0% |
|
|
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from EUR 1,900 |
| Cyprus | 15% |
|
|
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from EUR 1,900 |
| Malta | 5% |
|
|
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from EUR 2,500 |
| Ireland | 12,5% |
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from EUR 1,950 |
| Trust | 0% |
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from EUR 4,900 |
| England | 25-19% |
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from EUR 1,000 |
Your country of residence may impose tax and reporting obligations for foreign business activities and dividend income, in some cases even if profits are not distributed.
Depending on your personal circumstances, a suitable holding structure may be necessary to comply with tax rules and avoid unnecessary tax risks.
To determine which jurisdiction and structure best meet your requirements, please use the contact form and describe your plans in as much detail as possible.
Our advisers will be happy to review your case and advise you accordingly.