Incorporating a Delaware LLC for Portuguese Remote Developers
Portuguese remote developers can utilize a Delaware LLC to provide services to global clients while maintaining a separate legal entity. This structure requires compliance with both US federal reporting requirements and Portuguese tax residency obligations.
Stripe Atlas facilitates the formation process, including filing the Certificate of Incorporation and obtaining an Employer Identification Number (EIN) from the IRS.
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, meaning non-US source income is generally not subject to US federal income tax unless the entity is engaged in a trade or business in the US (ETBUS).
NHR (Non-Habitual Resident) regime — being phased out 2024
Use Stripe Atlas to streamline Delaware formation and EIN acquisition, but consult a Portuguese tax advisor regarding the impact of the NHR phase-out on your foreign-sourced income.
- 01Form 5472 and 1120 penalty of $25,000 for failure to file
- 02Potential double taxation if PT tax authorities classify the LLC as a resident entity
- 03Complexity of reporting foreign-controlled entity income under PT tax law
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.