North America Common Law
Holding companies leveraging US treaty network, Delaware (USA)
68+ DTAs including most OECD partners. Limited Partnership and LLC give pass through tax for non US owners. Delaware corporate flexibility (multiple share classes, easy preferred stock).
68+ DTAsLP / LLCMulti class shares
Start setup {placement} 4 min · no card required
Corp tax
21%
Fastest setup
5 days
Tax treaties
68
Region
North America
What you'll need
- No resident director required
- Remote-friendly, no local office
- No substance requirement
- Minimum capital: No minimum capital
- Administrative language: English
- Legal system: Common law
Tax and treaty profile
- Corporate tax 21%
- Effective rate ~25.5%
- Tax treaties 68
- VAT rate 0%
- Withholding on dividends 30%
Key treaty partners
UKCanadaGermanyFranceJapanAustralia
Banking and payments
- Banking is straightforward
- Stripe supported
- Mercury supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If you want low effective US tax
Federal 21% applies to all C-corp profits. Pass through structures (LLC, S-corp) shift to personal rates. For lower tax jurisdictions:
21% federalBEAT/GILTI exposure