US Companies

Companies based in the U.S. have high prestige and much fewer restrictions than the Slovak business companies. Setting up business in the U.S. is now one of the best possible means of international tax planning.

In the U.S., it is possible to register two basic types of companies:

* Corporation (Inc., Ltd.., Co., Corp., Limited, Corporation) - Joint Stock Company
* Limited Liability Company (L.L.C., LLC, LC) - A company with limited liability

Corporation

INC. company, also known as equity and C companies, are separate legal forms owned by shareholders. They are the most common in the U.S. with an unlimited number of shareholders. Shareholders C corporations are obliged to submit income tax returns of the company. At the same time corporate profits distributed to shareholders as dividends to shareholders are obliged to declare as personal income and pay tax on them.

Establishment of C corporation for Europeans is suitable for anonymous holding of assets of the subsidiaries, but we recommend U.S. as  the company without business activty.

Limited Liability Company

LLC is strictly defined business unit that offers an alternative to equity companies and limited liability companies. The main advantage of the LLC companies is combination of  the limited liability and taxation by the shareholders. LLC of the U.S. based non-residents who do not business in the U.S. and have no income from U.S. sources, subject not to paying federal taxes and not file a tax return income.

Condition for the application of zero taxation is that the LLC was owned by traditional offshore companies (eg Seychelles, the Bahamas).