Subject area
US LLC & Georgia
The combination is not an off-the-shelf product. It holds under conditions — and it collapses when one of them falls away.
The US LLC is the most-sold and worst-explained building block in this industry. It is neither a tax shelter nor a mailbox but a legal form whose tax effect depends almost entirely on who holds it and from where it is run.
What you will find here
How the structure works. Why taxation lands at the level of the member, what the Georgian layer contributes, and what decides whether a low overall burden is reachable at all.
What it costs — in duties. Filing and reporting obligations on both sides, with deadlines. These apply whether or not tax is due, and breaching them is the most common expensive mistake in this area.
When it collapses. A permanent establishment created by management, a genuine US nexus in the activity, continuing residence at home. Each of these cancels the advantage or reverses it.
What this subject area is not good for
Staying resident in Germany or Austria and adding a US LLC solves nothing. The income lands with a person resident there, and depending on the arrangement controlled-foreign-company rules apply on top.
That is why we do not sell the US LLC as a standalone product, but only as the second layer of a structure whose first layer holds.
Articles in this subject area
- Getting an EIN without an SSN: the route for non-US persons The Employer Identification Number is a precondition for every US filing — and the online application is closed to you. Which route is open, what belongs on line 7b, and how long it takes.
- Wyoming, Delaware or New Mexico: which state? For an LLC with no US business the state decides not the tax but the annual duties, the published data and the running cost. The criteria — without a fee table that expires.
- US LLC, CRS and FATCA: what is reported and what is not FATCA runs one way, the common reporting standard the other — and the US does not take part in the latter. What follows from that is regularly turned into a promise the law does not support.
- Form 5472: who has to file, and what 25,000 USD buys you The US reporting duty that catches almost every foreign-owned LLC — with no US income and no tax due. The obligation, the deadline, the procedure, and a penalty that does not depend on profit.
- Location-Independent at 0%: Georgian Residency + US LLC Georgian tax residency plus a directly held US LLC produces 0% — but only while three conditions hold at once. What carries the model, where it breaks, and when the Individual Entrepreneur route is the better one.
- US LLC Compliance Checklist: All Annual Obligations US LLC compliance checklist 2026: Form 5472 + 1120, deadlines, Wyoming Annual Report, W-8BEN-E, and BOI status — every obligation in one calendar.
- Holding & Director Structure: Run a Foreign Company Without a Permanent Establishment Holding structure Georgia: run a US LLC or UK Ltd through a director without creating a permanent establishment (PE) in Georgia — the rules under Art. 27–29 GTC, documentation, three variants, advance ruling.
- US LLC + Georgia: The Legal 0% Distribution Structure US LLC for non-residents plus Georgian tax residency: disregarded entity rules, Form 5472, Article 82 and the permanent establishment caveat.