This is our most popular package with UK residents, and includes: The submission of forms detailing your company's executive officers The registration of your £1,000 authorised share capital (a minimum of one share must be issued) Company formation is usually achieved within 6-8 workday hours (Companies House permitting) Payment of UK legal and initiation fees The appointment of your own candidates as directors and secretary (a minimum of two people are required) The following documents will be e-mailed to you (Note: these documents are to be printed and signed): Electronic Certificate of Incorporation (PDF) Electronic Memorandum & Articles of Association (MS Word) Minutes of the First Meeting of Directors (MS Word) Share Certificates and company Register
Economy Package
£ 82.00
Annual Maintenance Fee £50.00
This is our most popular package with EU residents, and includes: The submission of forms detailing your company's executive officers The registration of your £1,000 authorised share capital (a minimum of one share must be issued) Company registration is usually achieved within 6-8 workday hours (Companies House permitting) Payment of UK legal and initiation fees The appointment of your own candidates as directors and secretary (a minimum of two people are required) A registered office address for 12 months, provided by Coddan An application form for the following year's renewal of the Registered Office Address service (£50.00) Annual Return and Annual Account reminder The following documents will be e-mailed to you (Note: these documents are to be printed and signed): Electronic Certificate of Incorporation (PDF) Electronic Memorandum & Articles of Association (MS Word) Minutes of the First Meeting of Directors (MS Word) Share Certificates and company Register
Premier Package
£ 131.95
Annual Maintenance Fee £99.95
This is our most popular package with small business, and includes: The submission of forms detailing your company's executive director The registration of your £1,000 authorised share capital (a minimum of one share must be issued) Company incorporation is usually achieved within 6-8 workday hours (Companies House permitting) Payment of UK legal and initiation fees Applicant appointment of director for company (appointed electronically) A registered office address for 12 months, provided by Coddan An application form for the following year's renewal of the Registered Office Address service (£50.00) Nominee company secretary service for 12 months (next year - £49.95) Annual Return and Annual Account reminder The following documents will be posted to you (these documents will be sent via Royal Mail): The original laminated Certificate of Incorporation A bound copy of the Memorandum and Articles of Association The Minutes of the First Directors' Meeting Two printed share certificates and Company Register
Deluxe Package
£ 256.95
Annual Maintenance Fee £224.95
This is our most popular package with overseas residents, and includes: The filing and registration of your company in England The registration of your £1,000 authorized share capital (a minimum of one share must be issued) Company formation is usually achieved within 6-8 workday hours (Companies House permitting) Payment of UK legal and initiation fees A registered office address for 12 months, provided by Coddan An application form for the following year's renewal of the Registered Office Address service (£50.00) Nominee Company secretarial service for 12 months (next year - £49.95) Coddan provides a company nominee director service for 1 year (next year - £125.00) The name of the nominee director & secretary will appear as a public record Annual Return and Annual Account reminder The following documents will be posted to you (these documents will be sent via Royal Mail): The original laminated Certificate of Incorporation A bound copy of the Memorandum and Articles of Association The Minutes of the First Directors' Meeting Two printed share certificates and Company' Register A pre-signed, undated letter of resignation from the nominee director A General Power of Attorney signed by nominee director An indemnity Letter for General Power of Attorney A nominee service agreement which provides for the indemnification of the nominees
Name Protection
£ 22.00
Annual Maintenance Fee £60.00
The purpose of this package: This package allows you to register a company name with Companies House and thus prevent this name being used to form a company by anyone else This package includes: The registration of a non-trading limited company with your choice of name Payment of UK legal and initiation fees A nominee director A nominee secretary A nominee shareholder A registered office address Management of the company: Coddan will file the annual return and dormant company accounts on your behalf for an annual fee of £60.00 If you do not wish to renew the management option at the end of term, the company will be dissolved
Business Start-Up: Legal Requirements
Company subscribers may be residents outside the UK You must appoint a minimum of ONE Director There is no maximum number of Directors Directors can be corporate bodies or private individuals A Director can be of any nationality Directors need not be formally trained All companies must appoint a company Secretary Secretaries can be corporate bodies or private individuals A Secretary can be of any nationality. If there is only ONE Director he or she CANNOT also be the Secretary A company must have a minimum of one shareholder who may be a corporate body or an individual No minimum paid up share capital A minimum of one share may be issued Capital may be denominated in any currency Shareholders and directors meetings may take place outside Great Britain The company is required to have a registered office in the UK
(click here for other packages)
INCORPORATE IN DELAWARE ONLINE! OFFERING ASSISTANCE IN FORMING DELAWARE CORPORATIONS, LIMITED LIABILITY COMPANIES
Why do so many companies incorporate in Delaware? Do I have to live in Delaware to have a Delaware corporation? Must I use an Attorney to incorporate? You probably found this page because you're looking into the process of company incorporation in the State of Delaware, forming an LLC or corporation in Nevada, registering an LLC or Corporation in Florida or establish a company in California. While this is a complicated process, once you have a basic understanding of it, you can file for company status in under 24 hours. There are a number of advantages to incorporating a company. This is one of the best ways to protect individual members from financial liability in the event of a lawsuit or other complications. There are three major requirements for incorporating your business: securing your corporate name, filing the necessary documentation and paying the necessary filing fees. You can complete these steps yourself, use our online incorporation form. Our online incorporation web site, is the leading business incorporation web site providing comprehensive incorporation services for both profit and nonprofit corporations and limited liability companies (LLC's) in all of the 50 United States.
Thousands of businesses have been right where you are now - deciding to incorporate and deciding to use Coddan. We provide a user-friendly service for you to incorporate online today in one easy step. Protect your business and personal assets, share in the fringe benefits of a corporation, and lower your tax bill along the way. You’re moving forward with your business, Coddan can help. Known as the Diamond State, Delaware is the home to more than half of the Fortune 500 corporations, and many small business owners around the globe have also incorporated in Delaware for a number of reasons. Delaware is also know as the First State because it was the first state to ratify the Constitution of the United States. As the second smallest state in the country, Delaware has always had to work smarter, and its home page shows some of that smart work. It is an interesting looking, and well organized page that makes it very easy to find information about all that Delaware has to offer. Incorporation by Coddan: Incorporating Plans at Affordable Prices in all USA, EU and UK »Delaware Corporations and LLCs Registration Packages & Costs | (Price Includes Standard State Filing Fees!)
Our company is specialized in business formation in Delaware, Nevada, New York, etc. Form a Corporation, Non-Profit or LLC Delaware or Nevada. We may help you to incorporate in Washington, Florida, California, Arkansas or Oregon. Coddan offers online USA company incorporation services, including Delaware corporations and assists businesses incorporating in Nevada. Coddan provides rush filing options, name reservation and all incorporation filings needed to form your corporation or an LLC. If you would like to incorporate your business online or have questions about the benefits of online incorporation for your business, this site offers many additional resources for researching online incorporation. It is possible to retain nominee officers and directors for your Corporation or nominee members and nominee managers for LLC, who are then listed on the public records. Coddan offers corporate members and directors or nominees to ensure full service to clients. It is not necessary for the officers and directors to be USA residents, nor is it necessary for the officers to be directors of the company. Don't know which type of business entity to incorporate? Call one of our specialists for a FREE CONSULTATION today! Call 0-207-060-0382 or you can chat with one of our reps live online.
Our Service Include
Our goal is to provide a wide range of quality services at the lowest possible price. Our services range from standard incorporation, LLC, & Non-profit business filings to full service filings, which include all federal & state registration requirements & elections. We guarantee that our prices are the lowest you will find anywhere for the service packages we provide. Our fee includes everything required to complete the LLC or Corporation process: file and record LLC Certificate of Formation (or Certificate of Incorporation) after checking name availability PLUS includes ALL standard state filing fee.
We specialize in the forming, maintaining and utilization of Delaware corporations and Delaware Limited Liability Companies for people and businesses worldwide. We register corporations and LLC's in 50 states for U.S. & international clients. Whether you want a full office with nominee officers or just resident agent service we are here to help you through every step that your business may take. At Coddan we assist clients with the first step of incorporate a company, we can assist you establishing your business with minimal effort and time. We provide our clients with full expert assistance throughout every step of the formation process, however our service does not stop there. We will give you any assistance or advice related to company formation matters from the moment you choose to incorporate with us and for as long after incorporation as you may require. An addition to our service is the continuous online support for all our clients via the Internet (LiveChat), Telephone and Email. Clients may even register for their companies with us online, a quicker and more accurate procedure for launching your company. If you have any questions please E-Mail or call us: Call FREE 0800 081 1510 or 1877 557 5939, Overseas Residents: +44 845 020 4269 or +44 20 7748 3039, Fax: +44 20 7681 3318. How to Incorporate a Corporation or Form an LLC Online »You May Use This Link to Register a Corporation or Form an LLC |
Incorporating in Delaware or registering a company in Nevada has the greatest tax benefits to you and your company. By forming a Delaware corporation you can begin to live the corporate lifestyle with unparalleled tax savings, asset protection, and privacy. When you incorporate a business you begin to unlock many options for yourself and your business. The proper incorporation of your company and record keeping provides a corporate veil that will keep you and your business safe from lawsuits, tax troubles, and even prosecution. By filling your SS-4 forms, and receiving your corporations (or LLCs) EIN number, you are no longer taxed individually but as a corporation. Let Coddan' experienced tax consultants optimize your tax position today!
Coddan offers online Delaware, Nevada, California and Florida business incorporation services. At Coddan we assist clients with this step of business incorporation by reviewing the goals and individual facts of each situation to recommend the best entity - selecting from limited or general partnerships, limited liability companies (LLC) and corporations, and the different elections or options available under each. Key to your Delaware incorporation is your research and review of the various forms of incorporation options and how each business registration structure differs in form, purpose and regulatory requirements. Your Delaware incorporation options include for profit corporate structures such as the standard C Corporation or the related Subchapter S Corporation, or for special purpose entities the non-profit incorporation, or the somewhat new and highly flexible Limited Liability Company or LLC formation option. Equally true, Delaware registration to an overseas person or firm would potentially be a practical move when considering offshore registration in the widest international context of competing jurisdictions. We offer a quick, simple, and inexpensive way for anyone to incorporate or forming an LLC online. We hope that this site will help us towards achieving this aim and we would welcome any feedback which you may have. We offer a choice of companies incorporation packages to suit your practice requirements. We do not cut costs on expertise and quality but still maintain a cost effective pricing structure. Many agents say they provide these items but will only actually complete them at an extra cost. All you need to do is fill out our online order form, and we'll take care of the rest. Delaware LLC Formation Package - £100.00! »Delaware LLC Formation Packages & Costs | (Price Includes Standard State Filing Fee)
The time the state requires to approve and return your completed Articles of Incorporation varies by state. On average, it takes 4-6 weeks to become incorporated. Most states will allow you to expedite the filing process for an additional charge; expediting filings typically take about few days. Those charges also vary by state. Our services include preparation and filing of the following types of documents:
Name Clearance, Reservation and Registration Incorporation (or Formation) Qualification (or Registration) Amendments and Restatements Limited Liability Company Formation and Amendment Limited Partnership Formation, Amendment and Termination Mergers Annual Reports Dissolution, Cancellation and Withdrawal Assumed Business Name Mail Forwarding Service Obtain Employer Identification Number – EIN Application Form Preparation of Subchapter S Election Application Registered Office & Registered Agent Services Payroll and Tax Services Notary & Apostille Legalization Services
Delaware Corporation with Resident Agent and Registered Address from only £174.00! All our Delaware corporations are general trading companies which include search name availability for your Delaware Corporation. Preparation and filing of Certificate of Incorporation with state office. Our incorporation service and State filing fees. Certified Copy of the Certificate of Incorporation. Delaware Resident Agent for 12 months. Registered Address in the State of Delaware for 12 months. Delivery Certified Copy of the Certificate of Incorporation is delivered as hard copy by post. The following documents will be delivered via E-Mail: a professionally-prepared 20 page Delaware Corporation By-laws ready-for-signature (Word. format). Minutes or Consents Documentation of Organizational Meeting. It will take just 5 minutes to complete the online incorporation form and you might get the company set up within 24-48 hours.
THE FOLLOWING UPGRADES CAN BE ADDED TO THE ABOVE PACKAGE:
1. Nominee Director service for 12 months - £140.00 2. Nominee Shareholder service for 12 months - £94.00 3. Non-Standard Certificate of Incorporation (4-5 pages) - £60.00 4. Employer Identification Number (EIN) - £40.00 5. Domain Name Registration (.com or .us) for two years - £30.00 6. 888, 877, or 866 toll-free telephone numbers - £50.00 7. Apostilled Certificate of Good Standing - £125.00 8. Apostilled Certificate of Incorporation - £110.00 9. Corporate Kit (seal is included) - £38.00
Coddan's range of services includes incorporation of companies in the State of Delaware, Nevada, California, New York, Florida and other states. Our fees are extremely reasonable. We incorporate companies ourselves, which means you cut out the middleman fees and receive fast priority treatment. If you want to become familiar with the description and the contents of online Delaware companies formation packages, offered by Coddan and to find above, what kind of service is included in this or that Delaware business company incorporation package, to get an idea about the price of annual fees, and about the general legal requirements, please, select the package you need from the list, situated below the banner. The information in the banner will be renewed according to the package you've chosen. If you have questions please E-Mail or call us: Call FREE 0800 081 1510, Overseas Residents: +44 845 020 4269 or +44 20 7060 0382, Fax: +44 20 7681 3318 or USA Toll Free: 1 877 557 5939.
It is possible for a business to be commenced as a sole tradership or partnership and for that business to be transferred to a company at a later stage. That should be considered where losses are foreseen in the early stages. Any losses not relieved against your other income, or against trading profits of a subsequent year, can be carried forward and set off against income from the company to which the business is transferred, such as remuneration or dividends. Gains arising on the transfer of assets to the company can be rolled over, and there need not be any balancing charges under the capital allowances legislation.
Generally, there are no restrictions on foreign ownership of a company formed in the United States. The procedure for a foreign citizen to form a company in the United States is the same as for a U.S. resident. It is not necessary to be a U.S. citizen or to have a green card to own a corporation or limited liability company formed in the United States. To receive pass-through profit distributions, a foreign citizen may form a limited liability company. In contrast, all profit distributions (called dividends) made by a C corporation are subject to double taxation. (Under U.S. tax law, a nonresident alien may own shares in a C corporation, but may not own any shares in an S corporation.) For this reason, many foreign citizens form a limited liability company instead of a C corporation.
A foreign citizen may be a corporate officer and/or director, but may not work in the United States or receive a salary or compensation for services provided in the United States unless the foreign citizen has a work permit (either a green card or a special visa) issued by the United States. Some work permits allow a foreign citizen to work only for a sponsoring employer. Such work permits generally do not enable a foreign citizen to also work for a new, unrelated company formed by the foreign citizen. The foreign citizen would need to obtain a separate work permit to work for the new company. We do not provide USA immigration advice.
Many people inquire about registing their boat or yacht in the State of Delaware. While creating a corporation to own the boat may have advantages, such as making it easy to transfer title, registration should normally be done in the locality were the boat will spend most of its time. The Enforcement Section administers the state boating registration program, registering over 40,000 boats annually. Please note that Federal Rules require vessel registration based upon predominence of use. That is, the vessel should be registered in the State whose waters it will spend the predominence of its time.
Live Help » Live Help is a real time "chat" feature which enables you to interact with a customer service representative without a phone call. Get answers to your questions while using our website. Clicking the "Live Help" button will start an on-line session with one of our representatives. Live Help is currently available during normal business hours. Outside of the above opening hours our business center will be closed. When you click on the button you will see an e-mail form that will allow you to send us a mail with your questions. Live Help is absolutely free! There are no hidden fees. We offer the service as a courtesy to our website visitors. Besides English, we have several customer service representatives who speak Spanish, German, Franch, Polish and Russian. Dear visitors, while having a chat session with a customer, we are frequently requested to give a piece of advice on tax planning or business structuring. We would like to inform you that it is against our principles to provide online advice pertaining to these issues. The points that may be covered during a session include service description, package or service price, navigation at our website, ways of making an order, methods of payment etc. Yet, if you wish us to provide you with advice on tax or business structuring, you should be aware that this service is chargeable.
CODDAN IS A REREGISTERED AGENT FOR DELAWARE CORPORATIONS AND LIMITED LIABILITY COMPANIES. ONLINE DELAWARE LLC AND LLP FORMATIONS
Starting with basic incorporation services to reduce personal liability over concepts to reduce taxation up to very especial business licenses - we are your partners! Success starts right where you're standing. It's true. It is our mission to provide our customers with the most efficient and accurate service, focusing on quality and customer service, while maintaining a personal touch not found within this industry. What we do is creating a bridge between opportunity and success. Let us form your Corporation, Limited Liability Partnership (LLP) or Limited Liability Company (LLC) in Delaware or the state of your choice.
Key to your Delaware incorporation is your research and review of the various forms of registration options and how each business incorporation structure differs in form, purpose and regulatory requirements. Your Delaware registration options include for profit corporate structures such as the standard C Corporation or the related Subchapter S Corporation, or for special purpose entities the non-profit incorporation, or the somewhat new and highly flexible Limited Liability Company or LLC registration option. Equally true, Delaware incorporation to an overseas person or firm would potentially be a practical move when considering offshore formations in the widest international context of competing jurisdictions. How to »Incorporate UK Limited Company | Register an Offshore IBC or LLC |
In order to meet the standards of law and regulation and conduct business as a Delaware registered entity, you'll need to provide your small business incorporation specialist with a summary description of the purpose of your company in order for that same purpose be reflected in the Article of Incorporation documents supporting your formation filing. The benefit of incorporation for business founders like yourself is that it gives you the legal business to conduct business in Delaware and elsewhere. Critically, a major additional benefit of incorporation is that you separate out and shield your personal assets (cash and bank deposits, securities, autos, real property) from the actions and liabilities associated with the corporation's creditors and any potential future lawsuit and attempt to gain recovery of corporate obligations through a court order. Shareholder indemnification qualifies in most situations other than situations involving fraud.
Many US non-residents are forming companies in the State of Delaware, some of which are operating within the country, others of which are operating entirely outside. With the proliferation of the Internet, many non-US citizens are forming American companies to own their web sites even though they have no tangible connection with the USA other than the registration of their company. In general, there are no citizenship or residency requirements to forming a company in the USA. However, there are several factors that should be considered. Most states will not require disclosure of Director information at the time of formation but almost all will ask for this information at the time of filing the next year's Annual Report. Please ask about our nominee services if appropriate.
For many people, pass-through taxation, or the ability to have their entity treated as a non-tax-paying (transparent) entity is important. For US non-residents, use of an S Corporation is not possible because one of the requirements of becoming an S Corporation is that all shareholders must be American residents. This objective can be achieved by forming a Limited Liability Company (LLC) instead of a corporation. For a corporation formed in the U.S.A., there is an absolute requirement that it file a US tax return regardless of whether there is US income. In contrast, the LLC is taxed as a partnership and the partners (principals) must file and pay individual US taxes only if they operate a trade or business in America or if they have US-source (effectively-connected) income. Delaware Incorporation Package - £99.00! »Delaware LTD (INC) Company Registration Packages & Costs | (Price Includes Standard State Filing Fee)
Services Office & Domiciliation Agreement facility: Under this agreement your non-resident LLC (this service is not suitable for domestic LLCs) will be managed from Cyprus or Gibraltar, with administrative and invoicing functions being carried out through a locally tax exempt company including the maintenance of company accounts to trial balance. Services Office & Domiciliation Agreement facility are particularly useful as they break the link between a beneficial owners' country of residence and the LLC's administrative functions but yet allow for the owner to have control through a power of attorney.
Full branch registration in Cyprus: This service includes the registration of your chosen non-resident LLC company as a branch in Cyprus. In simple terms, all activities of the company will be conducted through the branch. Under current legislation, the branch of a non-resident LLC will be fully exempt from normal Cypriot tax, but will generally benefit from Cyprus's double taxation treaty network, EU directives/regulations and a VAT rate of only 15%. The governing instrument will be a version of the full management agreement and will include liaising with the Cypriot tax authorities and obtaining a Cyprus VAT number. Many people chose to register a Cyprus branch of an American non-resident LLC because of Delaware's good reputation, the fact that a branch does not have to be capitalised and that whilst resident in Cyprus, the internal governing law of the company is that of the appropriate American state of registration, which will be far more developed and user friendly than that of most civil law jurisdictions. As an alternative to Cyprus, the Coddan can provide branch registration and full management services through the offices of its legally qualified partners in Seychelles.
If you are looking for the most quick, low-cost and simple way to setting-up a corporation, forming a limited liability company or limited partnership, then our online companies registration service is for you. We offer complete and comprehensive solution for incorporating your company in California>, Delaware, Florida, Nevada and in the State of New York. In addition, we offer complete incorporation services for a California LLC, Delaware LLC, Florida LLC, Nevada LLC and New York LLC. We also offer registered agent services for your corporation or LLC. You May Use This Link to Select a Ready-Made Company»List of Delaware Ready for Sale Companies |
WHY INCORPORATE OR FORM AN LLC ( LIMITED LIABILITY COMPANY ) WITH CODDAN?
You're a busy person. Why wait for days or weeks for other services to complete and file your corporate documents. Coddan completes and forwards all required documentation to your state usually the next business day. Then, once the documents are approved and returned to Coddan, we again forward your entire order, complete, to you the next business day. We also offer expediting services to complete the entire process in days or weeks rather than months!
We offer several levels of service, from the basic Delaware formation of a Corporation or LLC to a complete kit to manage the entity. Several options are also available, including expedited services, IRS form completion, registered agent service and nominee services. Our range of services and offerings combine to offer you customized solutions that meet your specific needs. Coddan is dedicated to providing uncompromising service to small businesses, entrepreneurs and investors who wish to incorporate or form a Limited Liability Company in Delaware. Our services include providing incorporation and LLC filing services in Florida, Oregon, Arkansas and Nevada, Michigan, New Jersey, California, New York. We also provide the necessary forms to help successfully manage your company.
With Coddan your business start up idea can literally become a reality in hours! We offer everything a business start up or growing business needs right from free advice through to electronic Delaware company formation & company registration, plus much more. Every day we deliver corporate documents to the corporate offices of each state for our clients. We provide quality corporate services quickly and inexpensively so that you can concentrate on your business.
We register a Delaware company within 24 hours (NB: formation may take longer for certain types of companies or company names). We can incorporate a Corporation, Limited Liability Company, Limited Partnerships, and Limited Liability Partnerships in Delaware for principals who reside outside of United States. These services are well suited for those who do not have a mailing address in USA. We can also provide mail forwarding and resident registered office and registered agent services if required.
By choosing to use Coddan as your Delaware registered agent, you are ensured that all official state documents and service of process will be promptly forwarded to your business. You will also receive continued support with your questions regarding our services. You may cancel registered agent services at anytime as long as you provide proof that another agent has been named in the state of incorporation. Remember, in order for your business to maintain good standing status it must also maintain a registered agent. If you need an American company that is already in existence, ready to go, we have a good selection available. Buying a Delaware shelf company (Delaware ready made corporations and LLCs) may, in addition to speed, be beneficial if you need a company that was set up prior to your current financial, negotiating or legal position.
Our Classic Package represents the most economical way to fulfill the minimum requirements for full legal incorporation. This gives you everything below to get started, at the lowest possible cost. Our Service Includes:
Name Search Preparation of Documents: Certificate of Incorporation Same-day Electronic Filing Service All Delaware Filing Fees (Minimum Stock Corporation or LLC) First years Registered Agent and Registered Office fee (12 full months) Photocopy of the Certificate of Incorporation
TAX RESIDENCE IN THE USA
The USA taxes its citizens and, what they call, "resident aliens" on their worldwide income. This would include salary, dividends etc that you earn from your limited company although different rates may apply to the different sources (see below). "Non-resident aliens" are taxed on US source income only and, again, different rates may apply to different sources. In the case of salary and benefits from your limited company, the source is US since the duties of the employment are being performed in the USA, regardless of when or where payments are made. However, dividends from your limited company (assuming this is not deemed to have a permanent establishment in the USA – see below) would be from a non-US source regardless of where the dividends are received. There is therefore scope for tax mitigation here in the event you do not become a US tax resident (although non-US taxes may also need to be considered). An individual is treated as a "resident alien" for US tax purposes if they are within either of the following categories:- 1) They are a "green card" holder, i.e., they are a lawful, permanent resident for immigration purposes; 2) They meet the US "substantial presence test". "Substantial presence" under this test means being present in the USA for at least 31 days in the year concerned as well as being present in the USA for at least 183 days in that and the previous two years, calculated as follows:- 1) All days of the year concerned; 2) 1/3 of the days for the first preceding year; 3) 1/6 of the days for the second preceding year. There are special rules to determine the assessable income where an individual is resident for only part of a year as well as an election that may be made if beneficial. It is essential to obtain specialist US tax advice in this respect.
Double Tax Treaties. If you are in the USA for less than a relevant 183 day (approximately six months) period and are tax resident (and paying taxes on your salary/benefits) elsewhere then it may be possible and desirable for you to claim tax relief under a particular Double Tax Treaty. The relevant 183 day period is either 183 days in a calendar year or in any period of 12 months, depending upon the particular treaty involved. The recently revised Double Tax Treaty with the UK, for example, looks at 183 days in any 12 month period, which could therefore span a US tax (which is a calendar) year.
So, for example, you could work in the USA from 1 October through to the following 15 March and, whilst possibly being tax resident in the USA under the ‘substantial presence test’ through having had prior presence in the USA, could claim to be exempt from US tax under a Double Tax Treaty which considers 183 days in any 12 month period. This is on the basis that, during the period concerned, you were tax resident in the other country and paying taxes on your salary and benefits there. Unfortunately, the same approach will not work with regard to any dividends you receive.
In some cases, it would be beneficial, from a tax standpoint, to claim exemption under a Double Tax Treaty, i.e., if your other country of tax residence levies much lower taxes, e.g., as with, perhaps, Singapore. In other cases, whilst the tax liability may be broadly similar, as with, perhaps, the UK and Germany, particularly with higher levels of income but depending upon any US State and City taxes also due, claiming exemption under a Double Tax Treaty offers administrative convenience and savings in professional fees (payroll bureau, tax return filing etc). You will need to seek specialist tax advice from a US accountant or tax lawyer as regards any need to submit a formal claim for relief under the particular Double Tax Treaty concerned. Apart from the 183 day rule, the other criteria for obtaining relief are that you are paid by a non-US company and that the costs of your employment are borne by a non-US company. You should not, generally, have a problem satisfying these criteria. Double Taxation Treaties » UK-USA Double Tax Treaty | Ireland-USA Double Tax Treaty | Spain-USA Double Tax Treaty | Cyprus-USA Double Tax Treaty | (Agreements are in PDF. format. To download, click the right mouse button and "Save target as")
Withholding Obligations. Where US income taxes are due in respect of salary received for work performed in the USA, generally speaking, they should be withheld at source and paid over to the Internal Revenue Service (IRS). Although there is a view that a non-US employer is not obliged to make US payroll deductions, such a view would lead to interest and possibly penalties being charged in respect of the outstanding tax calculated via the individual's personal US Return. You should contact an accountant or tax lawyer in the USA to discuss the practicalities of your limited company making and remitting US payroll deductions. It may be that using a US payroll bureau will be the most straight-forward way of meeting your obligations as an employer.
Social Security – International Aspects. As an employee of a non-US limited company seconded to the USA, depending upon the country of tax residence of your company and, perhaps, your own nationality, it may be possible for you to remain within your home country social security scheme for a period of up to five years. This will be the case if the USA has a Totalisation Agreement covering social security contributions with the country of your employer or, in some cases, the country of your nationality. You will need to seek specific advice from a US accountant or tax lawyer to establish whether there is a relevant agreement that can apply to you, especially since new agreements are being made on an ongoing basis.
Any relevant Totalisation Agreement will cover the contributions of both employer and employee. It will be necessary for you to apply for a "Certificate of Coverage" from the organisation dealing with social security in your home country. In making the application, you will probably require assistance from a tax adviser in the country of tax residence of your company, who happens to specialise in expatriate matters. Obtaining the Certificate will enable you (as employer and employee) to continue to pay into your home social security scheme and thereby protect your entitlement, as an individual, to social security benefits, particularly pensions. At the same time, you would normally apply for a certificate to cover you for publicly-available health care in the USA although you should note that there are strict criteria for eligibility in this regard and the recommendation would be to take out private health care cover whilst you are working in the USA.
If your home country contributions are higher than in the USA, e.g., as in France, it could be that you would prefer to pay social security in the USA instead. In this case, you would not make an application for a certificate to keep you in your home country scheme but would withhold US Social Security and Medicare contributions together with the tax withholding.
Corporate Tax Considerations. Your company will only be subject to US corporation tax if it has a permanent establishment in the USA. Whilst this is generally an office or branch, a permanent establishment can also be deemed to exist if the actual operations take place in the USA. To avoid this deeming provision, you should draw up and sign contracts outside of the USA and also avoid having US letterhead, business cards, name plate etc. Aside from the fact that US corporation tax may be more than in your home country, there are a number of other obligations you would have to meet as a US company and you would wish to avoid these if at all possible.
Individual Tax Rates and Allowances. Since tax rates and allowances generally change on a calendar year basis, it is best to obtain specific advice from a US accountant or tax lawyer at the appropriate time. This also affects the availability of itemised and standard deductions, which may be more or less generous than what you have been used to. As well as US Federal tax, most states and a number of municipal authorities impose income tax on individuals working or residing within their jurisdictions. For example, if you are resident in New York, you will be liable for Federal, New York State and New York City taxes. At the top end of the scale, the tax rate could reach as high as 49%. However, the top rate of Federal tax starts at a much higher level than, say, in the UK, especially for married taxpayers filing jointly with their spouse.
US tax rates are due to be reduced over the next few years although some of the recent changes will not take full effect until 2010. Because of the fairly generous availability of tax deductions, on moderately high income, the average rate tends to be less than the UK and most other European countries. Social security contributions tend to be around double the UK liability for an employee but considerably less for an employer, but this being dependent upon the level of income involved. This is because the liability is, at least in part, capped. As a temporary worker in the US on an assignment of less than one year, it may be possible to claim generous tax deductions for housing, living and travel expenses. It is essential that specialist advice is sought in this regard.
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Incorporate in USA
£ 32.00
This is our most popular package with UK residents, and includes:
The submission of forms detailing your company's executive officers
| (Price Includes Standard State Filing Fee)
+ (1) 877.557.5939 
