Delaware LLC Formation for German Indie Developers
German indie developers can incorporate a Delaware LLC to access the US market and payment processors. This structure requires compliance with both US federal reporting and German tax disclosure obligations.
Formation involves filing with the Delaware Secretary of State, obtaining an EIN from the IRS, and maintaining a registered agent. German residents must report the entity under AO §138.
Model the full outlay, not just the setup fee
- Setupdoola setup$297.00
- AnnualYear 2 renewal$297.00
What the tax authority sees
US LLCs are pass-through entities for federal tax purposes, meaning income is taxed at the member level unless the entity is classified as a corporation or ETBUS (Engaged in Trade or Business in the US).
AO §138 Anzeigepflicht (foreign entity disclosure); CFC rules
Use doola to handle formation and EIN, but consult a German tax advisor immediately regarding AO §138 disclosure requirements to avoid penalties.
- 01Form 5472 and 5476 filing required for foreign-owned LLCs to avoid $25,000 penalty
- 02German CFC (Aussensteuergesetz) rules may apply to passive income
- 03Potential double taxation if German tax residency is established
- 04AO §138 reporting obligation for German tax residents
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Start filing with doola
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.