Should I form an LLC or a corporation in the USA?

It depends on the goal. An LLC tends to be flexible for smaller businesses, while a corporation (C-corp, often in Delaware) is a common choice when planning for investment and investor entry. Each form has different implications for administration, liability and tax; we recommend assessing the choice in advance and carrying out formation in cooperation with US advisers.

Why do many companies choose the state of Delaware?

Delaware is popular for its developed corporate law, specialised court and established standards that investors expect. It is not, however, suitable for everyone; the choice of state depends on the type of business, US presence and tax implications, which must be assessed individually.

Will I pay tax twice on US income?

Double taxation is addressed by the double tax treaty between Slovakia and the USA together with federal and state rules and Slovak rules including CFC. The specific impact depends on the structure and type of income; we assess it individually and without promises of an outcome.

Home/What we do/Doing business in America

Doing business in America

The USA is a huge market with its own rules at both federal and state level. We help choose the form and state, set up contracts and tax and protect your brand — in cooperation with US lawyers and without promises of a specific tax outcome.

JUDr. Ondrej SteinigerPartner · Attorneyondrej.steiniger@steinigers.com

JUDr. Viktória KertészováAttorneyviktoria.kerteszova@steinigers.com

Company formation in the USA

In the USA, the choice of legal form and state of formation is decisive. We advise so the structure fits your business and your investors.

LLC or corporation and state selection

We advise on the choice between an LLC and a corporation (C-corp) and on selecting the state of formation (e.g. Delaware when planning for investment). Formation follows federal and state rules in cooperation with vetted US advisers.

Structure and group link

We set up the ownership structure and its link to the Slovak or international group. The corporate side is handled alongside Corporate law and commerce.

Contracts, IP and tax

The US market has strict contract standards and two-tier taxes. We set them up soberly, without promises of an outcome.

Cross-border contracts and IP

We prepare cross-border commercial contracts to US standards, agree the governing law and secure brand and IP protection. Trade marks and IP are covered under Intellectual property and brands.

Tax and double taxation

We take account of federal and state taxes, the double tax treaty between Slovakia and the USA and Slovak rules including CFC. The tax side is covered under Tax and tax disputes; we do not guarantee a specific outcome.

Operations and compliance

After formation comes operation — accounts, people, rules. We make sure it is compliant at home and in the USA.

Banking, EIN and employment

We help prepare for account opening, obtaining a tax identification number (EIN) and employment, coordinated with US advisers.

Ongoing compliance

We set up compliance and reporting towards both Slovakia and the USA so the structure stays sustainable and transparent.

Knowledge

We follow legislation for you.

The branch of a foreign company and the Hungarian fióktelep: standing, liability, registration and taxation

Read article

All articles

References

Satisfied clients and our references.

The lawyers at Steiniger always advised us very quickly and effectively — whether it concerned copyright, trademarks or corporate matters."

Filip Glasa · CEO, FinStat

Dozens of cases in which our clients protected their brands thanks to the prompt and professional help of the Steiniger team."

Michal Pastier · GoBigname

We found someone with whom we handle things comprehensively and reliably — from commercial and copyright law to taxes."

Matej Drlička · CEO, VivaMusica / IXPO

They trust us

… and many others

Memberships

We are part of communities that shape law, business and culture.

FINASFintech & Insurtech Association of Slovakia

SKMASlovak Cryptocurrency Association

Forbes Grow ClubBusiness club of an elite community of top Slovak entrepreneurs

SING!Patrons’ club of the Bratislava Boys’ Choir

Consultation

Let us take responsibility for your decisions in life and business.

Book a consultation