How to Start a US LLC From Germany as a Non-Resident

You can start a US LLC from Germany without a visa, an SSN, or a trip to the US. The paperwork is the easy part. The hard part is that Germany taxes its residents on worldwide income, and German tax law does not always treat a US LLC the way the IRS does.

Bottom line:

• Forming the LLC takes a state filing, a registered agent, and an EIN. All of it can be done online or by fax from Germany.
• On the US side, a single-member LLC owned by a German resident usually files Form 5472 with a pro forma Form 1120 every year, even when it owes no US income tax.
• On the German side, your profits are usually still taxable in Germany. Talk to a Steuerberater who knows US entities before you form.

Can a German resident start a US LLC?

Yes. Any US state lets a non-resident own and manage an LLC. US law does not require citizenship, residency, or a US address for the owner. You do need a registered agent with a physical address in your formation state.

A registered agent is a person or company with an address in the state who accepts legal and government mail for your LLC. As a non-resident you will hire one, and most formation services include one.

Step-by-step: how to start a US LLC from Germany

Here is the full process to start a US LLC from Germany, in the order most people follow.

If you’d rather not handle the state filing yourself, a formation service files the documents and provides the registered agent in one order. Bizee is a low-cost option that non-residents use for exactly this.

Which state should a German resident choose?

Most German founders running an online business pick Wyoming or New Mexico because they cost less. Delaware makes sense mainly if you plan to raise venture capital from US investors.

• Wyoming: The Wyoming Secretary of State charges $100 to file, and the annual report has a $60 minimum license tax. Wyoming has no state income tax.
• New Mexico: The New Mexico Secretary of State charges $50 to file an LLC and does not require an annual report. It costs the least to keep running, but some banks and payment processors are less familiar with it.
• Delaware: Delaware charges LLCs a flat annual tax on top of registered agent fees. Its court system and investor familiarity matter for funded startups, not for a solo consulting or e-commerce business. Check the Delaware Division of Corporations for the current amount.

You do not need to form in the state where your customers are. If you live in Germany and sell online, choose a state for cost and simplicity.

How do you get an EIN from Germany without an SSN?

Germans without an SSN or ITIN get an EIN by filing Form SS-4 with the IRS by fax or mail. When asked for a taxpayer ID, you write “Foreign” in the field for the responsible party’s SSN/ITIN.

An EIN (Employer Identification Number) is the federal tax ID for your LLC. Banks, Stripe, Amazon, and US clients will ask for it.

The online EIN application doesn’t work without an SSN or ITIN, so non-residents have three options:

1. Fax Form SS-4 to the IRS international fax number listed on the IRS “Instructions for Form SS-4” page. Fax replies often arrive within a week or two, but timing varies.
2. Call the IRS international line (+1 267-941-1099, not toll-free) during US business hours. Remember that Germany is six hours ahead of US Eastern time.
3. Have a formation service apply for you, which costs extra but spares you the fax.

Our walkthrough on how to get an EIN without an SSN covers each SS-4 line non-residents usually get wrong.

You do not need an ITIN to get an EIN for your LLC. An ITIN only matters if you personally must file a US tax return, which most German owners of a disregarded LLC with no US-connected income do not.

Opening a US bank account from Germany

Most German LLC owners open an account with a US fintech that accepts non-resident founders, not a traditional bank branch. Expect to provide your formation documents, EIN letter (CP 575 or 147C), passport, and proof of German address.

Eligibility rules change, and some providers restrict certain business types or countries. Read each provider’s eligibility page before you apply, and have a second option ready in case your first application is declined.

If you’re already a Wise customer in Germany, Wise Business can serve as a secondary account for euro payouts. Many founders keep their main operating account with a US-based provider so they get a standard US routing number.

US tax obligations for a German-owned LLC

A single-member LLC owned by a non-US person is a “disregarded entity” for US federal income tax purposes by default. The IRS treats it as a branch of its owner, not as a separate taxpayer.

That leads to two common outcomes:

• No US income tax in many cases. If you have no US office, no US employees, and no dependent agent in the US, your profit is often not “effectively connected” US income. The US–Germany income tax treaty also helps prevent double taxation. Your facts decide this, not the structure alone.
• A mandatory information return every year. Foreign-owned single-member LLCs must file Form 5472 attached to a pro forma Form 1120. The IRS can charge a $25,000 penalty for each missed or incomplete Form 5472, under Internal Revenue Code section 6038A.

Form 5472 reports “reportable transactions” between the LLC and its foreign owner, including the money you put in and take out. Our Form 5472 guide for foreign-owned LLCs explains what to report and when it is due.

Your state also has its own deadlines, such as Wyoming’s annual report, which falls in the month you formed the LLC.

German tax: the part most guides skip

For German tax purposes, the key issue is whether Germany treats your LLC as transparent (like a partnership) or opaque (like a corporation). The US “disregarded” label does not carry over automatically.

Germany decides this with a type comparison (Typenvergleich). The German Federal Ministry of Finance set out its criteria in a 2004 guidance letter (BMF-Schreiben of 19 March 2004). Factors include how profits are distributed, how management is set up, and how ownership interests transfer. Your operating agreement can tip the result either way.

Why it matters:

• If Germany treats the LLC as transparent, the profits usually count as your personal business income in Germany and are taxed at your personal rate. Trade tax (Gewerbesteuer) may also apply.
• If Germany treats the LLC as opaque, it is taxed like a corporation. And if you manage it from your desk in Germany, its place of effective management (Ort der Geschäftsleitung) may be in Germany. That can make the LLC subject to German corporate and trade tax.
• Either way, a US LLC does not take you out of the German tax system. Living in Germany and running the business from Germany is what matters.

Other German points to raise with your advisor:

• Notification of foreign holdings. German residents generally must tell their tax office when they acquire an interest in a foreign entity (§ 138 AO).
• CFC rules. If the LLC earns low-taxed passive income, the German Foreign Tax Act (Außensteuergesetz) may attribute that income to you.
• Local registration. Ask whether your activity needs a Gewerbeanmeldung at your local trade office.

This is general information, not tax or legal advice. Confirm your setup with a CPA or US attorney on the US side and a Steuerberater on the German side before you form.

Who should start a US LLC from Germany?

A US LLC fits German residents whose customers, platforms, or payment processors are American, and who need a US entity to work with them.

It usually makes sense if you:

• Sell to US customers through Amazon, Shopify, or US marketplaces that require a US entity or US bank account
• Need US payment processing that won’t onboard German sole proprietors
• Plan to move to the US or build a US-facing brand over time

It usually does not make sense if you:

• Hope mainly to cut your German tax bill. While you live in Germany, the profits generally stay taxable there.
• Serve only German or EU clients who would be just as happy invoicing a GmbH, UG, or Einzelunternehmen
• Don’t want to pay for annual US filings plus a German advisor who understands US entities

FAQ

Do I need to travel to the US to start an LLC from Germany?

No. State filings are online, the EIN can be obtained by fax or phone from Germany, and many US fintech banks onboard non-residents remotely. You may need to verify your identity with a video call or document upload.

Does a US LLC save me German taxes?

Usually not while you are a German tax resident. Germany taxes residents on worldwide income, and an LLC managed from Germany can bring German corporate and trade tax into play. The structure is about market access, not about avoiding German tax.

Do I need an ITIN to start a US LLC from Germany?

No. You can get an EIN for your LLC without an ITIN by filing Form SS-4 and writing “Foreign” in the responsible party’s SSN/ITIN field. An ITIN is only needed if you personally must file a US tax return.

What happens if I don’t file Form 5472?

The IRS can charge a $25,000 penalty for each Form 5472 that is late, missing, or incomplete. The obligation applies even if the LLC had little activity and owes no US income tax, so build it into your yearly calendar from day one.

Start your LLC the simple way

Once your German advisor has confirmed the structure works for you, forming the LLC takes minutes. Bizee handles the state filing and includes a registered agent, so you can file from Germany without a US address. Pick your state, start your LLC with Bizee, and file your EIN application as soon as your formation documents arrive.