Delaware Limited Liability Company

General Information

  • Type of Company – Limited Liability Company (LLC).
  • Legislation – Limited Liability Company Act of Delaware, 1990.
  • Company name - A company name must contain the words ‘Limited Liability Company’ or the abbreviation ‘LLC’. Restrictions are imposed on the following: Bank, Insurance, University, Trustee, and Trust.
  • Time-scale for incorporation - 7 to 10 days.
  • Disclosure of beneficial owners is NOT required.
  • Double tax treaties – Non-resident LLCs are NOT subject to the US DTTs.
  • Ready-made companies are available.

Local Requirements

  • Registered Office and Registered Agent must be maintained.
  • Company Secretary is NOT required but advisable. May be a natural person or corporate body in any country.
  • Public recording at the Registry applies only to information on the Registered Agent and the initial members.
  • Accounts are not required for public filing.

Corporate Requirements

  • Minimum number of shareholders/members - One (1). May be a natural person or body corporate that may reside anywhere in the world.
  • Minimum number of directors/managers - One (1). May be a natural person or body corporate that may reside anywhere in the world. A member may also act as the director of the company.
  • Minimum capital requirement - None.
  • Standard Authorised Capital - US$2,000. The company does not issue shares, but instead register the owner’s equity participation in the company’s register.
  • Bearer shares are NOT permitted.

Annual Requirements

  • Annual return and annual statutory meetings are NOT required.
  • Statutory accounting is NOT required.
  • Annual registration fee or annual tax of US$200 per annum payable to the States of Delaware.
  • Taxation - NO tax implications, if the company is operated outside the USA.