Forming a Wyoming LLC for Portuguese Remote Developers
Portuguese remote developers can establish a Wyoming LLC to facilitate B2B contracting with US-based clients. This structure provides limited liability protection and a clear framework for managing US-source income.
As a non-US resident, you must comply with IRS reporting requirements, specifically Form 5472 and Form 1120, to maintain good standing. Proper tax planning is required to navigate the interaction between US federal tax law and the Portuguese tax system following the phase-out of the NHR regime.
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 generally taxed at the member level unless the entity is ETBUS (Engaged in Trade or Business in the US).
NHR (Non-Habitual Resident) regime — being phased out 2024
Use the Wyoming LLC for contracting with US clients to avoid withholding tax; consult a tax advisor regarding the impact of the NHR phase-out on your foreign-sourced income.
- 01Form 5472 and 5476 filing required for foreign-owned single-member LLCs; failure to file incurs a $25,000 penalty.
- 02Potential double taxation if not structured to qualify for NHR or relevant tax treaty benefits.
- 03ETBUS status triggers US federal income tax filing obligations.
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.