Forming a Wyoming LLC for German Indie Developers
German indie developers can utilize a Wyoming LLC to access the US market and payment processors. This structure offers limited liability protection while maintaining a pass-through tax status for US federal purposes.
You must comply with both US federal tax reporting obligations and German foreign entity disclosure requirements. Proper documentation is required to avoid significant penalties from both the IRS and the Finanzamt.
Model the full outlay, not just the setup fee
- Setupdoola setup$297.00
- AnnualYear 2 renewal$297.00
What the tax authority sees
Wyoming LLCs are pass-through entities for US 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 United States).
AO §138 Anzeigepflicht (foreign entity disclosure); CFC rules
Use doola to handle your EIN and registered agent, but consult a German tax advisor regarding AO §138 disclosure requirements before finalizing your structure.
- 01Form 5472 and 1120 penalty of $25,000 for late or incomplete filing
- 02German CFC (Hinzurechnungsbesteuerung) rules may apply to undistributed profits
- 03Mandatory AO §138 reporting to German Finanzamt for foreign business interests
From filing to funded bank account
US LLC (Wyoming) 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.