How to Set Up a US LLC from France (2026 Guide)
Setting up a US LLC from France is straightforward on the American side, but the real complexity starts once you bring the French tax authorities into the picture. Here is the full process, plus the home-country angle most guides skip.
Why founders in France set up a US LLC
Most French founders who form a US LLC are not trying to move to the US. They are trying to sell to US customers, get paid through Stripe or US payment rails without friction, hold a US business bank account and card, or simply present a US entity to American clients, partners, or app stores that prefer it. A US LLC also gives you a clean, low-cost legal wrapper if you are building a SaaS product, an agency, or an e-commerce brand aimed largely at English-speaking or US markets.
What a US LLC does not do is remove you from the French tax system. You are still a French tax resident if you live in France, and France taxes worldwide income. The LLC is a US formation decision. What happens to the profits is a French tax decision, and the two need to be planned together.
Choosing a state
You do not need to live in, or even visit, the state where you form your LLC. Three states come up constantly for non-US founders.
| State | Why founders pick it | Watch for |
|---|---|---|
| Wyoming | No state income tax, low ongoing compliance burden, strong privacy for members, the common default for solo founders and small teams | Not a household name to US clients, though this rarely matters in practice |
| Delaware | Preferred by US investors and lawyers, deep body of corporate case law, familiar to VCs | Annual franchise tax and report requirements are more involved than Wyoming's |
| New Mexico | Low cost, minimal annual reporting | Less established than Wyoming for banking and payment processor familiarity |
For most bootstrapped, non-US-resident founders not raising venture capital, Wyoming is the practical default. If you are planning to raise a priced round from US investors, Delaware is usually the better long-term choice, or you convert to it later.
The step-by-step process
1. Form the LLC
You file Articles of Organization through a registered agent in your chosen state (you are required to have one if you have no US address). This gives you a Certificate of Formation, your official proof the LLC exists.
2. Write an Operating Agreement
This internal document sets out ownership, management, and how profits are treated. Banks and payment processors ask for it, and as you will see below, its wording also matters for how France may classify the entity.
3. Get an EIN
Your Employer Identification Number is obtained from the IRS using Form SS-4. As a non-resident with no SSN or ITIN, you file by fax or mail rather than online, listing 'Foreign' where an SSN would normally go. No visa, no US presence, and no ITIN are required to get an EIN.
4. Open a US business bank account
Mercury, Wise Business, and Relay all onboard non-resident founders remotely once you have your formation documents and EIN. Expect to submit a passport, proof of the business address, and details on what the business does.
5. Apply for an ITIN, when you actually need one
An Individual Taxpayer Identification Number is not required to form the LLC, get the EIN, or open the bank account. It becomes relevant when you or the LLC need to file a US personal return (for example a 1040-NR if you have income effectively connected to a US trade or business), or when a specific counterparty requires it. You apply with Form W-7, ideally through a Certifying Acceptance Agent so you are not mailing your original passport to the IRS.
6. Get business cards
Once the account is open, most banking platforms issue debit cards immediately, and fintechs serving startups can extend credit-style cards based on cash balance rather than a US personal credit history, which matters since you will not have one.
This whole sequence, entity, EIN, ITIN, bank, and cards, is exactly what Founders Credit handles end to end for non-US founders, done remotely without needing to fly to the US at any point.
The France tax angle you cannot skip
This is the part that trips people up, because the US side feels finished and the French side has barely started.
Transparent or opaque, and why it matters
For US federal tax purposes, a single-member LLC is a 'disregarded entity' by default. Profits and losses flow straight to you, and the LLC itself files no income tax return of its own (though it still has an information filing obligation, covered below). France does not automatically follow the US characterization. French tax authorities assess a foreign entity's characteristics, how it is managed, how liability is limited, how profits are distributed, to decide whether to treat it as 'transparent' (income taxed directly in your hands as it is earned, similar to the US treatment) or 'opaque' (taxed as a foreign corporation, with a second layer of tax when profits are distributed to you as dividends).
This classification is not a formality. It changes when you owe French tax, what kind of income it is, and whether double taxation relief under the France-US tax treaty applies cleanly or not.
CFC-style and anti-abuse rules
France has anti-abuse provisions aimed at structures that shift income into low-tax foreign entities. Whether these bite depends on facts specific to your situation, including how the LLC is taxed overall and how income is used. This is genuinely fact-dependent and not something to self-diagnose from a blog post.
Double taxation, in principle
The US-France tax treaty exists precisely to prevent the same income being taxed twice, and France generally grants credit for US tax actually paid on US-source income. The catch is that a disregarded LLC with no US-effectively-connected income often pays no US federal income tax at all, which means there is no US tax to credit and the income is taxed in France on your personal return in full. Structuring around this, correctly, is a job for a French chartered accountant (expert-comptable) or a cross-border tax lawyer, not a DIY decision.
VAT, URSSAF, and social charges do not disappear
A US LLC does not exempt you from French VAT rules if you are selling to EU customers, and it does not replace your French social security and URSSAF obligations if you are working from France. These run in parallel to the US entity, not instead of it.
The practical rule: decide the LLC structure with US guidance, decide how you report and pay tax on it with French guidance, and make sure both advisors are looking at the same operating agreement.
Compliance calendar after formation
- Form 5472 plus a pro-forma 1120: required annually for a foreign-owned single-member LLC, even with zero income. Missing this carries a $25,000 penalty, and it is an information return, it does not calculate or pay tax itself.
- State annual report and any franchise tax, due dates vary by state.
- Beneficial ownership reporting rules have shifted recently at the federal level. Confirm current FinCEN requirements for your entity before assuming you are exempt.
- Personal French tax filing covering the LLC's income, on whatever basis your French advisor determines applies.
Glossary
Disregarded entity: a US single-member LLC that is ignored for US federal tax purposes, with income reported on the owner's return.
EIN: the IRS's Employer Identification Number, needed to open a bank account and file required returns.
ITIN: a US taxpayer number for individuals who cannot get a Social Security Number, used for certain personal filings.
Form 5472: an annual IRS information return foreign-owned LLCs must file alongside a pro-forma Form 1120.
Registered agent: a person or company with a physical address in your formation state who receives legal and state mail on the LLC's behalf.
Opaque vs transparent entity (French tax law): France's classification of a foreign entity determining whether income is taxed directly in the owner's hands or as a separate corporate layer.
Getting started without the guesswork
The US mechanics of forming an LLC from France are genuinely simple once you know the order of operations. The part worth paying for advice on is the French side, because that is where mistakes cost money years later, not weeks later. A sensible approach is to get the US entity, EIN, ITIN, and banking set up correctly and quickly (this is the part Founders Credit is built to do for you, remotely, without US travel), then bring in a French accountant to confirm how the structure should be reported at home before you start invoicing through it.
Frequently asked questions
Do I need to visit the US to set up an LLC from France?
No. Formation, the EIN application, ITIN application, and remote bank account opening with providers like Mercury or Wise can all be done without traveling to the US.
Will a US LLC reduce my French tax bill?
Not automatically, and often not at all. France taxes its residents on worldwide income, and how your LLC's profits are taxed in France depends on whether French authorities treat the entity as transparent or opaque. This needs a French accountant's input before you rely on any tax benefit.
Is an ITIN required to get an EIN or open a US bank account?
No. You can get an EIN with Form SS-4 filed by fax or mail as a non-resident, and most banking platforms only need the EIN and formation documents. An ITIN usually becomes relevant later, for certain US personal tax filings.
What happens if I forget to file Form 5472?
It is a serious risk. Foreign-owned single-member LLCs must file Form 5472 with a pro-forma Form 1120 every year, even with no income, and failing to file can trigger a $25,000 penalty.
Wyoming or Delaware for a French founder?
Wyoming suits most bootstrapped founders due to lower ongoing costs and no state income tax. Delaware is generally better if you plan to raise venture capital from US investors, since it is the standard they expect.
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