The State of Delaware is strategically located on the east coast of the United States between New York and Washington D.C., south of Philadelphia. Its capital is Dover and Wilmington is its largest city. Wilmington is the home to the chemical industry in the US with Du Pont Company the state’s largest employer. Delaware is often referred to as the “corporate state” as over 50% of the fortune 500 companies are registered there. It is has a leading financial centre with over forty national and international banking institutions.
- TYPE OF COMPANY: LLC
- COMPANY LAW: Common
- SUFFIX TO DENOTE LIMITED LIABILITY: LLC
- MEMBERS: Minimum one of any residency or nationality – we can provide
- SECRETARY: Not required
- CAPITAL REQUIREMENTS: None
- OWNERSHIP: 100% Foreign ownership allowed
- TIME TO INCORPORATE: 24 hours
- REGISTERED OFFICE: Required in Delaware – we can provide
- ANNUAL RETURN: No
- ACCOUNTS: Yes
- DISCLOSURE: No
- TAXATION: No
- GOVERNMENT LICENCE FEE: Annual Filing Fee
- DOUBLE TAXATION TREATIES: None
- LANGUAGE OF DOCUMENTATION: English
If you would like further information on setting up a company in Delaware or the formation of a Delaware company or other Delaware corporate entities or require professional advice relating to taxation or the structuring and requirements of a Delaware company, please contact us. We can also provide advice on establishing a subsidiary, joint venture or foreign company to carry on business in Delaware.
We can provide a wide range of support and administration services, bank introductions, nominee directors, nominee shareholders, virtual offices, accountancy and legal services. We can also advise on compliance with all the regulatory and statutory requirements.
****** Please see the table of requirements for the various types of entities below – for further information please contact our offices******
C Corporations | S Corporations | LLCs & LLPs | General Partnerships | |
Liability of Owners | Limited, even if shareholders participate in management. | Same as “C” Corporation. | Limited, even if members participate in management | Unlimited for general partners; limited for limited partners who do not participate in management. |
Number of Owners | No maximum | Maximum – 100 (as of 2005) | No maximum, usually at least 2 | No maximum, minimum of 2 |
Profit/Loss and distributions | Special allocations permitted separate classes of stock | No special allocations permitted | Special allocations permitted | Special allocations permitted |
Transferability of interests | No restrictions | No restrictions, but must be eligible shareholder or “S” status terminates | Restricted, typically requires approval of majority of members | Generally restricted unless authorized by agreement |
Federal income taxes | Maximum 35% on Corporation, plus tax on dividends to shareholders | No corporate tax unless previously a C corporation | None at LLC or LLP level | None at partnership level |
Continuity of life | Unlimited | Unlimited | Limited | Limited |
Double taxation? | Yes | Rarely | No | No |
Tax forms required | Form 1120 | Form 1120S | Form 1065 | Form 1065 |
TCS Group on Linkedin
TCS Group on Twitter
TCS Group on Facebook