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Delaware: the forgotten offshore


5 advantages, that are still valid for US companies todayHigh Prestige. The state of Delaware was one of the original 13 states of the United States, joining the federation on December 7, 1787.

Fully-fledged trade and company law. The decisions of the Delaware Courts are still considered precedents in a number of locations around the world. In addition, its company law has served as a model for many other countries and Member States.

In the LLC form of company, the principle of flow-through taxation can be applied under certain circumstances. According to the principle of flow-through taxation, it is not the company itself which is the taxpayer, but instead the members of the company, wherever they are tax residents. 

Delaware companies have tax ID numbers. According to the OECD Guidelines, from 2019, banks will only be able to open or maintain bank accounts for companies with tax ID numbers in the country of registration.

Delaware companies can open bank accounts in the US.