USA - Limited Liability Company (L.L.C., LLC, LC)

American companies LLC are most often used in offshore structures, mainly due to the high prestige of the company. In case of a proper plan of an offshore structure, the company is not liable to the U.S. federal tax system and therefore can avoid to pay the income tax, VAT, “self-employment tax” nor other taxes.

Requirements for non-inclusion in the U.S. tax system are:

• none of the company owners can not be a resident in the U.S. (no citizenship nor green card issued)
• no operations at the U.S. territory
• no office nor seat at the U.S. soil

The main advantages of american LLC companies include:

• no VAT
• You can perform all normal business operations without having to indicate any objects
• Limited liability - shareholders are liable for the obligations of the company only with their initial deposits
• Significantly fewer restrictions on business than in the EU
• LLC companies do not have that many limitations prescribed such as so called “S Corporation”
• No need to prove the identity of members and managers  as it is often necessary in conventional offshore companies
• High discretion of ownership – the real owners of companies do not have to be listed in publicly available documents
• In some cases there is no liability to pay income tax and therefore also no need to file tax returns
• Free transferability of shareholder rights (shares)

Registration of a company is usually done within 48 hours after submission of a complete documentary. If the whole documentary is accepted without reservation, then complete establishment of a company (including preparation of documents and a delivery to Slovakia) takes from 4 days to 4 weeks depending on the state where the company is being registered.

You are free to pick up an abbreviation from the following world-wide used standards: L.L.C., LLC, LC

Price for the establishment of the U.S. LLC is € 700

It includes all fees for the establishment, annual state fee, annual fee for a registration agent, preparation of the “LLC Initial List” and “LLC Organizational Meeting” and a delivery of all documents by courier to Slovakia.

Renewal fee over the next few years is 550 €, including all state fees, charges for the seat of your company and for the registration agent.

General information about the U.S. LLC

Managers: The minimum number of managers is one personal or legal entity and they do not have to be native.

Shareholders:  The minimum number of shareholders is one personal or legal entity.

Company secretary: Not required.

Share Capital: Currency of the share capital is USD and shares are issued to a certain name. The minimal paid capital is 1 USD (included in the price for a registration).

Accounting and profits: The annual account and the obligation to file a tax return depend on a particular state in which the company is registered.

Taxes, VAT: Income tax does not exist in the U.S.

Our additional services according to U.S. LLC:

• high priority treatment of the application for registration of a company within 3 days (standard is 2 or 3 weeks)  € 200
• authentic copy of documents proving company establishment  € 60
• authentic copy of documents proving company establishment (high priority treatment) €160
• mail forwarding (if you would use the mailing address of the company)  from € 150 per year (according to the quantity of shipments)
• virtual phone number – the phone number of your company in Las Vegas with an answering machine (recorded messages will be sent via e-mail)  € 150 per year
• fax to e-mail – fax number in Las Vegas + their forwarding to you via e-mail  € 250 per year
• issue of the “NV Cert. Of Good Standing Expedited” document € 200 per year
• organization of general assemblies needed in case of change of owners, managers, etc. min. € 100
• Nominee Manager – an installed manager guarantees your anonymity  € 300
• LLC kit (corporate stacker, corporate stamp, corporate certificates and forms)  € 190 including transport
• obtaining “EIN – Tax ID” for the company – registration to the U.S. legal authorities (necessary only under certain conditions)  € 100
• filing tax returns once per year (if company does not have EIN issued then there is no need to file them)  min. € 200 (depending on the amount of documents)
• Nominee EIN – obtaining of “EIN” if the company has a manager installed  € 200
• purchase of an existing Ready-made company  min. € 900 (price depends on the age of the company and current offer)