Delaware LLC Incorporation for Portuguese Remote Developers
Portuguese developers can form a Delaware LLC to provide services to international clients while maintaining a distinct legal entity. This structure requires compliance with US federal reporting obligations regardless of the company's physical location.
The process involves state registration, obtaining an EIN from the IRS, and opening a business bank account via platforms like Mercury. Founders must manage both US tax filings and personal tax reporting in Portugal.
Model the full outlay, not just the setup fee
- SetupMercury (banking-only) setup$0.00
- AnnualYear 2 renewal$0.00
What the tax authority sees
US LLCs are treated as pass-through entities for federal tax purposes, meaning non-US owners are only subject to US federal income tax on income effectively connected with a US trade or business (ETBUS).
NHR (Non-Habitual Resident) regime — being phased out 2024
Use Mercury for remote banking access, but ensure you maintain strict separation between personal and business finances to avoid piercing the corporate veil.
- 01Form 5472 and 1120 penalty of $25,000 for late or incomplete filing
- 02Potential double taxation if NHR status is unavailable
- 03Requirement to maintain US tax records for 3 years
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Start filing with Mercury (banking-only)
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.