Delaware LLC Incorporation for German Indie Developers
German indie developers can incorporate a Delaware LLC via Stripe Atlas to access US payment infrastructure and global markets. This structure requires strict adherence to both US federal reporting and German tax transparency obligations.
The process involves filing a Certificate of Incorporation in Delaware, obtaining an EIN from the IRS, and complying with German AO §138 disclosure requirements.
Model the full outlay, not just the setup fee
- SetupStripe Atlas setup$500.00
- AnnualYear 2 renewal$250.00
What the tax authority sees
US LLCs are pass-through entities for federal tax purposes, subject to US-source income taxation under IRC §871 or §881 if not ETBUS.
AO §138 Anzeigepflicht (foreign entity disclosure); CFC rules
Use Stripe Atlas for Delaware formation, but consult a German tax advisor immediately regarding AO §138 disclosure and potential CFC classification.
- 01Form 5472 and 1120 penalty of $25,000 for non-filing
- 02German CFC (Außensteuergesetz) rules may apply to retained earnings
- 03AO §138 mandatory disclosure to German tax authorities
- 04Potential double taxation if tax treaty claims are improperly filed
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Start filing with Stripe Atlas
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.