Taxation of Delaware, possible changes

A few months before the end of his term, US President Barack Obama has surprised all by announcing my desire to tackle the taxation of American States to tax advantages such as Delaware and Nevada.


He wants to tackle the part relating to the disclosure of the identity of shareholders of private limited liability companies (LLC) established in these States.


Delaware is one of the 50 US states, famous for its advantageous tax regime and administrative procedures very lightweight for the creation of companies.


60% of companies listed on the New York Stock Exchange are present


The tax rate in Delaware is 0% provided that the income from them is not from the US. So as long as the company has no business in the US taxation will remain at 0%


Administrative procedures are very lightweight, no requirement to have a secretarial service or to have regular accounts.


It is very easy to create a type of LLC company in Delaware State without the obligation to disclose the identity of the shareholders, it is sufficient that the company has no operations in the US and does not have a ‘US shareholders.


Notwithstanding the possible change of law there will of course always the possibility of using a nominee director service to keep more anonymity and prevent the name of the actual owner of the company appears on the documents thereof.


If this change in the law is adopted, LLC type companies will be in the obligation to disclose the name of the owner / sole beneficiary of the company.


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Posted by natkom