{"id":1495,"date":"2026-01-29T11:25:29","date_gmt":"2026-01-29T10:25:29","guid":{"rendered":"https:\/\/wizecounsel.org\/?page_id=1495"},"modified":"2026-02-19T15:35:43","modified_gmt":"2026-02-19T14:35:43","slug":"llc-aux-etats-unis-fiscalite-non-resident","status":"publish","type":"page","link":"https:\/\/wizecounsel.org\/en\/llc-aux-etats-unis-fiscalite-non-resident\/","title":{"rendered":"LLC in the United States: taxation and obligations for non-residents"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1495\" class=\"elementor elementor-1495\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;,&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54a0050e elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"54a0050e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63f9ec56\" data-id=\"63f9ec56\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32ae162c elementor-widget elementor-widget-heading\" data-id=\"32ae162c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">LLC in the United States: taxation and obligations for non-residents<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47b4bfe6 elementor-widget elementor-widget-text-editor\" data-id=\"47b4bfe6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Legal framework and points to watch out for<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cfa1dda elementor-widget elementor-widget-ha-social-icons happy-addon ha-social-icons\" data-id=\"7cfa1dda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div 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ha-social-icon--network\">\n\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-telegram\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm121.8 169.9l-40.7 191.8c-3 13.6-11.1 16.9-22.4 10.5l-62-45.7-29.9 28.8c-3.3 3.3-6.1 6.1-12.5 6.1l4.4-63.1 114.9-103.8c5-4.4-1.1-6.9-7.7-2.5l-142 89.4-61.2-19.1c-13.3-4.2-13.6-13.3 2.8-19.7l239.1-92.2c11.1-4 20.8 2.7 17.2 19.5z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send?phone=00351915938047\" class=\"ha-social-icon elementor-repeater-item-f533916  elementor-social-icon-whatsapp ha-social-icon--network\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-whatsapp\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/wizecounsel.org\/en\/contact\/\" class=\"ha-social-icon elementor-repeater-item-5d8f595  elementor-social-icon-hugehuge-mail-open-01 ha-social-icon--network\">\n\t\t\t\t\t<i class=\"huge huge-mail-open-01\"><\/i>\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-79b5e76 e-flex e-con-boxed e-con e-parent\" data-id=\"79b5e76\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38f5a538 elementor-widget elementor-widget-spacer\" data-id=\"38f5a538\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a5a63f8 e-flex e-con-boxed e-con e-parent\" data-id=\"5a5a63f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-495f82f9 elementor-widget elementor-widget-text-editor\" data-id=\"495f82f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">A <span class=\"s1\"><b>LLC in the United States<\/b><\/span> held by a non-resident is not subject to a single or automatic tax regime.<\/p><p class=\"p2\"><span class=\"s2\">Its taxation mainly depends on the <\/span><b>revenue qualification<\/b><span class=\"s2\">, their <\/span><b>source<\/b><span class=\"s2\">, and the existence or otherwise of a <\/span><b>activity actually carried out on U.S. territory<\/b><span class=\"s2\">.<\/span><\/p><p class=\"p1\">Even in the absence of federal tax owed, some <span class=\"s1\"><b>strict US reporting requirements<\/b><\/span> apply.<\/p><p class=\"p1\">Moreover, U.S. taxation never relieves executives of their obligations in their country of tax residence.<\/p><p class=\"p1\">Incomplete understanding of these rules exposes you to the risk of reassessment, penalties and double taxation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-193ad9d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"193ad9d5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4467d636\" data-id=\"4467d636\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a53b29c ha-layout-block ha-align-left elementor-widget elementor-widget-ha-advanced-heading happy-addon ha-advanced-heading happy-addon-pro\" data-id=\"a53b29c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<h2 class=\"ha-advanced-heading-tag\">\n\t\t\t\t\t\t<div class=\"ha-advanced-heading-wrap\" data-background-text=\"L\u00e9gal\">\n\t\t\t\t<span class=\"ha-advanced-heading-before\">Frame<\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-center\">applicable law<\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-after\"><\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-border\"><\/span>\n\t\t\t<\/div>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52610bac elementor-widget elementor-widget-spacer\" data-id=\"52610bac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-628b3d3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"628b3d3d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a04a850\" data-id=\"a04a850\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5c6deb0d\" data-id=\"5c6deb0d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52383e4e elementor-widget elementor-widget-text-editor\" data-id=\"52383e4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">By default, a <a href=\"https:\/\/wizecounsel.org\/en\/llc-usa-societe-offshore\/\"><span class=\"s1\"><b>LLC<\/b><\/span><\/a> is considered to be a <span class=\"s1\"><b>transparent entity<\/b><\/span> by the US tax authorities:<\/p><ul><li><p class=\"p1\">Single-member LLC : <i>disregarded entity<\/i><i><\/i><\/p><\/li><li><p class=\"p1\">Multi-partner LLC : <i>partnership<\/i><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f717b89 elementor-widget elementor-widget-text-editor\" data-id=\"3f717b89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">In this context, the LLC as such is not taxed on profits at federal level. Income is deemed to be earned directly by the partners.<\/p><p class=\"p1\">This transparency is a <span class=\"s1\"><b>tax principle<\/b><\/span>, not an exemption.<\/p><h3><b>Notion of source of income<\/b><\/h3><p class=\"p1\">For a non-resident, the key element is the distinction between :<\/p><ul><li><p class=\"p1\"><b>US-sourced income<\/b><b><\/b><\/p><\/li><li><p class=\"p1\"><b>non-U.S. source income<\/b><\/p><\/li><\/ul><p class=\"p1\">Only income considered as :<\/p><ul><li><p class=\"p1\">in the United States,<\/p><\/li><li><p class=\"p1\"><span class=\"s1\">or <\/span><b>effectively connected with a US trade or business (ECI)<\/b><\/p><\/li><\/ul><p class=\"p1\">may result in U.S. federal taxation.<\/p><p class=\"p1\">This qualification is based on factual criteria: place of service, decision, management, delivery or execution.<\/p><h2><b>What the tax system really allows<\/b><\/h2><p class=\"p1\">In certain specific configurations, an LLC owned by a non-resident may :<\/p><ul><li><p class=\"p1\">not be subject to U.S. federal income tax,<\/p><\/li><li><p class=\"p1\">not generate income tax in the United States,<\/p><\/li><li><p class=\"p1\">operate as a U.S.-registered but federally tax-neutral structure.<\/p><\/li><\/ul><p class=\"p1\">These situations generally assume that :<\/p><ul><li><p class=\"p1\">the activity is not physically carried out in the United States,<\/p><\/li><li><p class=\"p1\">no employee, office or dependent agent is present,<\/p><\/li><li><p class=\"p1\">effective management is carried out outside the United States,<\/p><\/li><li><p class=\"p1\">the income does not qualify as U.S. source income.<\/p><\/li><\/ul><p class=\"p1\">These are cases <span class=\"s1\"><b>circumscribed<\/b><\/span>, depending strictly on the facts.<\/p><h2><b>Tax and reporting obligations<\/b><\/h2><h3><b>US tax returns<\/b><\/h3><p class=\"p1\">Even if no tax is due, an LLC owned by a non-resident is generally subject to tax on its income. <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/limited-liability-company-llc\" target=\"_blank\" rel=\"noopener\">obligations<\/a> including :<\/p><ul><li><p class=\"p1\"><span class=\"s1\"><b>IRS Form 5472<\/b><\/span> (in the case of a foreign LLC),<\/p><\/li><li><p class=\"p1\"><b>Pro forma Form 1120<\/b><span class=\"s1\"> partner,<\/span><\/p><\/li><li><p class=\"p1\">declarations of information on transactions with foreign related parties.<\/p><\/li><\/ul><p class=\"p1\">These obligations are independent of the level of activity or sales.<\/p><h3><b>Other possible obligations<\/b><\/h3><p class=\"p1\">Depending on the situation, the following may also be added:<\/p><ul><li><p class=\"p1\">state filings,<\/p><\/li><li><p class=\"p1\">declarations related to withholding tax (<i>withholding tax<\/i>),<\/p><\/li><li><p class=\"p1\">banking and compliance obligations (KYC, FATCA).<\/p><\/li><\/ul><p class=\"p1\">Failure to comply with these obligations can result in heavy penalties, even without fraud or intent.<\/p><h2><b>Limits and points of vigilance<\/b><\/h2><p class=\"p1\">LLC taxation does not allow :<\/p><ul><li><p class=\"p1\">automatically exclude U.S. taxation,<\/p><\/li><li><p class=\"p1\">ignore the tax rules of the executive's country of residence,<\/p><\/li><li><p class=\"p1\">to artificially dissociate income and actual place of activity.<\/p><\/li><\/ul><p class=\"p1\">There are several areas to watch out for:<\/p><ul><li><p class=\"p1\"><span class=\"s1\"><b>Tax transparency not recognized everywhere<\/b><\/span> Some countries do not recognize the transparency of LLCs, which can complicate the application of tax treaties.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Ill-qualified financial flows<\/b><\/span> Dividends, remuneration and rebilling may be reclassified.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Declarative inconsistencies<\/b><\/span> between the United States and the country of residence.<\/p><\/li><\/ul><p class=\"p1\">Legal structure never takes precedence over economic reality.<\/p><h2><b>Concrete risks<\/b><\/h2><h3><b>Unanticipated U.S. taxation<\/b><\/h3><p class=\"p1\">An activity considered as\u00a0<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/effectively-connected-income-eci\" target=\"_blank\" rel=\"noopener\">in the United States<\/a>\u00a0can lead to :<\/p><ul><li><p class=\"p1\">federal taxation,<\/p><\/li><li><p class=\"p1\">withholding tax obligations,<\/p><\/li><li><p class=\"p1\">retroactive supplementary declarations.<\/p><\/li><\/ul><h3><b>Requalification in country of residence<\/b><\/h3><p class=\"p1\">The country of tax residence of the executive may :<\/p><ul><li><p class=\"p1\">ignore LLC transparency,<\/p><\/li><li><p class=\"p1\">reclassify income as professional or investment income,<\/p><\/li><li><p class=\"p1\">tax profits locally.<\/p><\/li><\/ul><h3><b>Double taxation<\/b><\/h3><p class=\"p1\">In the absence of proper articulation between :<\/p><ul><li><p class=\"p1\">American tax system,<\/p><\/li><li><p class=\"p1\">local taxation,<\/p><\/li><li><p class=\"p1\">tax treaties,<\/p><\/li><\/ul><p class=\"p1\">the same income may be taxed twice, with no automatic neutralization mechanism.<\/p><h3><b>Sanctions and penalties<\/b><\/h3><p class=\"p1\">The most frequent sanctions concern :<\/p><ul><li><p class=\"p1\">failure to declare (e.g. form 5472),<\/p><\/li><li><p class=\"p1\">tax qualification errors,<\/p><\/li><li><p class=\"p1\">inconsistencies between bank flows and declarations.<\/p><\/li><\/ul><p class=\"p1\">These sanctions may apply even if no profit has been made.<\/p><h2><b>When is this tax system relevant?<\/b><\/h2><p class=\"p1\">The tax treatment of a non-resident LLC may be consistent when:<\/p><ul><li><p class=\"p1\">business is truly international or outside the United States,<\/p><\/li><li><p class=\"p1\">structuring is in line with actual management location,<\/p><\/li><li><p class=\"p1\">reporting obligations are fully met,<\/p><\/li><li><p class=\"p1\">applicable tax treaties are compatible,<\/p><\/li><li><p class=\"p1\">the objective is operational and not exclusively fiscal.<\/p><\/li><\/ul><p class=\"p1\">Relevance always depends on a global reading of the situation.<\/p><h2><b>When it is not<\/b><\/h2><p class=\"p1\">This plan is generally unsuitable when :<\/p><ul><li><p class=\"p1\">the activity is directed or carried out from the manager's country of residence,<\/p><\/li><li><p class=\"p1\">the LLC is used simply as a billing vehicle,<\/p><\/li><li><p class=\"p1\">US tax liabilities are underestimated,<\/p><\/li><li><p class=\"p1\">the country of residence does not recognize tax transparency,<\/p><\/li><li><p class=\"p1\">the manager's personal situation is unstable or unclear.<\/p><\/li><\/ul><p class=\"p1\">In such cases, the tax risk often outweighs the benefit.<\/p><h2><b>The role of WizeCounsel support<\/b><\/h2><p class=\"p1\">The support offered by WizeCounsel is not about creating a structure for you.<\/p><p class=\"p1\">It consists of :<\/p><p class=\"p3\">\u00a0<\/p><ul><li><p class=\"p1\">analyze the manager's overall situation ;<\/p><\/li><li><p class=\"p1\">identify potential risk areas ;<\/p><\/li><li><p class=\"p1\">check the consistency between residence, activity and structure ;<\/p><\/li><li><p class=\"p1\">provide a framework for decisions prior to company formation.<\/p><\/li><\/ul><p>\u00a0<\/p><p class=\"p1\">This approach aims to secure the legal and tax framework, without seeking artificial arrangements or aggressive optimization.<\/p><p class=\"p4\"><b>Before any new product is created, it must first be validated that the decision is the right one.<\/b><b><\/b><\/p><p class=\"p1\">\ud83d\udc49 <a href=\"https:\/\/wizecounsel.org\/en\/services-consulting-entreprise\/\">Access to strategic decision-making consulting.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bef63e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bef63e1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cded3a2\" data-id=\"6cded3a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-777db07b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"777db07b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2305a0c6\" data-id=\"2305a0c6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2339d473 elementor-widget elementor-widget-heading\" data-id=\"2339d473\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">F.A.Q<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5980398f\" data-id=\"5980398f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-735dc434 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"735dc434\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-24cf3e9b\" data-id=\"24cf3e9b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66908599 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"66908599\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Is a non-resident LLC always tax-free in the United States?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. Taxation depends on the source of income and the actual activity.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ffefd9d ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"2ffefd9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Is it necessary to declare an LLC even if it has no sales?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>Generally, yes. Certain reporting obligations apply regardless of the activity.\n<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e41d347 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"7e41d347\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Is U.S. tax compliance enough?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. The obligations of the country of tax residence remain applicable.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2d19a3aa\" data-id=\"2d19a3aa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56b4f9bc ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"56b4f9bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Does an LLC protect against double taxation?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>Not automatically. It depends on tax treaties and their application.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fc58c85 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"5fc58c85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Can penalties be applied without fraud?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>Yes, failure to declare can result in significant penalties.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-3d63b179 e-flex e-con-boxed e-con e-parent\" data-id=\"3d63b179\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d57575a elementor-widget elementor-widget-spacer\" data-id=\"7d57575a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6063f2 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6063f2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ad4b105\" data-id=\"ad4b105\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7daa6eea elementor-widget elementor-widget-heading\" data-id=\"7daa6eea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Read also<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26b6d337 elementor-widget elementor-widget-text-editor\" data-id=\"26b6d337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote>Additional files and analyses :<\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b7c91f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b7c91f0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1af595d9\" data-id=\"1af595d9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e0e56d ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"1e0e56d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">LLC in the U.S. for non-residents, but its value depends strictly on the global legal and tax context.<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/llc-aux-etats-unis-non-resident-cadre-legal\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c866c7b ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"c866c7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">gle-Member vs Multi-Member LLC in the United States: understanding the legal and tax differences<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/single-member-vs-multi-member-llc-aux-etats-unis\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6180e362\" data-id=\"6180e362\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b7d0e3 ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"0b7d0e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">LLC in the United States and permanent establishment: risks outside the USA<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/llc-aux-etats-unis-etablissement-stable-hors-us\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dbac59 ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"7dbac59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">Create a <span class=\"notion-enable-hover\">LLC in the United States<\/span><!-- notionvc: ff961340-6ea4-4cad-998b-26e356ef4a8e --><\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework and creation conditions<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/llc-usa-societe-offshore\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-319e36fa e-flex e-con-boxed e-con e-parent\" data-id=\"319e36fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f87d73e elementor-widget elementor-widget-spacer\" data-id=\"6f87d73e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4064a875 elementor-widget elementor-widget-spacer\" data-id=\"4064a875\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>LLC aux \u00c9tats-Unis : fiscalit\u00e9 et obligations pour un non-r\u00e9sident Cadre l\u00e9gal et points de vigilance Une LLC aux \u00c9tats-Unis d\u00e9tenue par un non-r\u00e9sident n\u2019est pas soumise \u00e0 un r\u00e9gime fiscal unique ou automatique. Sa fiscalit\u00e9 d\u00e9pend principalement de la qualification des revenus, de leur source, et de l\u2019existence ou non d\u2019une activit\u00e9 effectivement exerc\u00e9e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":291,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1495","page","type-page","status-publish","has-post-thumbnail","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/comments?post=1495"}],"version-history":[{"count":12,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1495\/revisions"}],"predecessor-version":[{"id":1696,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1495\/revisions\/1696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/media\/291"}],"wp:attachment":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/media?parent=1495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}