Form a US LLC from Germany

Incofile forms the LLC, obtains the EIN without an SSN, provides the registered agent and a US business address, and shows every deadline in your portal — all in English, all online.

How German tax law sees a US LLC

Germany classifies a foreign LLC by comparing its features to German entity types (the Typenvergleich from the BMF letter of 2004). Depending on the operating agreement — management structure, transferability of interests, liability, duration, profit allocation — the LLC is treated either as a corporation (like a GmbH) or as a partnership. The classification decides whether distributions are dividends, whether German CFC rules (Hinzurechnungsbesteuerung) can apply to passive income, and how treaty relief works. Your Steuerberater should review the operating agreement before you sign it; Incofile can tailor the agreement's provisions accordingly.

Where the LLC actually pays tax

If the LLC is managed from Germany, Germany will usually regard it as tax-resident in Germany (place of management), and German taxation follows the classification above. The US taxes only US-source effectively connected income; the treaty prevents double taxation and sets reduced withholding rates. Pure online services delivered from Germany typically create no US income tax, but Form 5472 with a pro-forma 1120 must still be filed every year by April 15 ($25,000 penalty).

Banking, payments and marketplaces

German-resident owners are accepted by Stripe, PayPal, Mercury, Relay, Wise Business and Airwallex. For Amazon.com, the LLC's EIN, US address and US bank account complete US seller verification, and you keep your German Amazon.de account separate. US sales tax is collected by marketplaces for marketplace sales in nearly all states.

LLC or C-Corporation?

LLC for e-commerce, consulting and most SaaS. Delaware C-Corporation if you intend to raise money from US investors or grant stock options to US staff. Incofile forms both and can convert later if plans change.

Which state should German founders choose?

What Incofile does for you

1. Form the LLC in your chosen state

   We prepare and file the formation documents, act as organiser and provide the registered agent in that state — your home address stays off the public record.

2. Obtain the EIN without an SSN

   As an IRS third-party designee we apply for your Employer Identification Number without a Social Security Number. Typical issue time is 1–3 weeks.

3. US business address and mail scanning

   A real US street address for banks, marketplaces and payment platforms, with every letter scanned to your portal ($155/year).

4. Operating agreement and banking resolution

   The documents banks, Amazon, Walmart and payment processors ask for, prepared in your company's name.

5. Compliance calendar in your client portal

   Annual report deadlines, registered agent renewal and tax-filing dates, with reminders before each one — plus 24/7 access to every document.