How to Set Up a US LLC from the Netherlands (2026 Guide)

Setting up a US LLC from the Netherlands is straightforward on the US side, but the Dutch tax treatment is the part most guides skip. Here is the full picture, step by step.

Why Dutch founders set up a US LLC

Most founders in the Netherlands who form a US LLC are not trying to avoid Dutch tax. They are trying to solve very practical problems: US customers who want to pay a US entity, marketplaces and platforms (Stripe, certain SaaS resellers, US-based clients doing procurement) that prefer or require a US company, and access to US business banking and card products that are hard to get as a purely Dutch BV. A US LLC also tends to look and feel more familiar to American clients, which matters if most of your revenue is coming from the US market.

None of this changes your Dutch tax residency. If you live in the Netherlands, you remain a Dutch tax resident and the LLC does not replace your Dutch obligations. It sits alongside them, and how it interacts with them is the part worth getting right before you form anything.

Which US state should you pick

For a non-resident founder with no US employees and no plan to raise venture capital, the state choice usually comes down to cost and simplicity rather than legal sophistication.

Wyoming is the common default for European founders who want a US entity for banking, invoicing, and operations, without any plan to raise institutional funding. Delaware makes more sense if you expect to bring in US investors, since it is the jurisdiction most US venture lawyers and term sheets are built around. If neither applies to you, do not overthink this decision.

Step by step: forming the LLC from the Netherlands

• Pick a state and a registered agent. Every US LLC needs a registered agent with a physical address in the formation state. You cannot use your Dutch address for this.
• File the Articles of Organization (or Certificate of Formation). This is filed with the state's Secretary of State. You do not need to be physically present in the US.
• Get an EIN from the IRS. Your Employer Identification Number is what lets you open a bank account, file tax forms, and operate the LLC.
• Decide whether you need an ITIN. Not everyone does, more on this below.
• Open a US business bank account. Once the LLC and EIN are in place, you can apply with a remote-friendly bank.
• Set up bookkeeping and a compliance calendar. Foreign-owned single-member LLCs have a specific annual filing requirement, covered further down.

Getting an EIN without an SSN

You do not need a US visa, a Social Security Number, or a US address to get an EIN. Non-resident founders apply using Form SS-4, and because you do not have an SSN or ITIN, you cannot use the IRS's online EIN tool. Instead, the SS-4 is submitted by fax or mail directly to the IRS. Processing by fax is generally faster than mail, but there is no way to expedite it beyond that, and Dutch founders should build a few weeks of buffer into their timeline rather than assume same-day turnaround.

Do you need an ITIN

An Individual Taxpayer Identification Number is issued by the IRS to people who need a US taxpayer number but are not eligible for a Social Security Number. It requires no visa and no US immigration status. You typically need one if you personally have to file a US tax return, for example because the LLC's activity creates US-sourced income that is reportable at the individual level, or if a bank or payer specifically requires it. You do not need an ITIN just to get an EIN, and the EIN is not a substitute for an ITIN when a personal filing is required. Whether you personally need one depends on how your LLC is used and what kind of income it generates, so this is worth checking rather than assuming.

Opening a US business bank account remotely

Once you have your formation documents and EIN, providers such as Mercury, Wise Business, and Relay allow non-resident founders to open US business accounts fully remotely, without a US visit. Requirements vary and can change, so expect to submit identification, proof of the LLC's formation, and sometimes a description of the business activity. From there, a US business debit card follows automatically, and a US business credit card typically becomes available once the account has some history and activity behind it.

Ongoing compliance: the part people forget

A foreign-owned single-member LLC that is disregarded for US tax purposes still has an annual US filing obligation, even with zero revenue. You must file Form 5472 together with a pro forma Form 1120, reporting transactions between the LLC and its foreign owner. This is an information return, it does not calculate or assess tax by itself, but skipping it is one of the more expensive mistakes a non-resident founder can make: the penalty for failing to file starts at 25,000 dollars, and that applies whether or not the LLC actually owed any tax. On top of that, budget for the state's annual report fee and your registered agent's renewal fee every year.

The Dutch tax angle: how the Netherlands sees your LLC

This is the section most US-focused guides skip entirely, and it is arguably the most important one for a founder based in the Netherlands.

By default, a US single-member LLC is a disregarded entity for US federal tax purposes, meaning the IRS treats its income as if earned directly by you. The Netherlands does not automatically follow that treatment. Dutch tax law has its own rules for classifying foreign legal forms that have no direct Dutch equivalent, and the Netherlands reformed those classification rules with effect from 1 January 2025 (the Wet fiscale kwalificatie van rechtsvormen). Under the current framework, a foreign entity like a US LLC is assessed against a defined set of criteria to determine whether the Dutch tax authorities treat it as transparent (fiscally see-through, similar to the US default) or non-transparent (treated more like a separate corporate taxpayer, similar to a BV).

Why this matters: if the Netherlands classifies your LLC differently from how the US does, you can end up with a mismatch, sometimes called a hybrid mismatch, where income is taxed twice, or taxed in a place and at a time you did not plan for, or subject to Dutch controlled foreign company (CFC) rules if the LLC is based in a jurisdiction the Netherlands considers low-taxed for CFC purposes. None of this is automatic or fixed, it depends on how the LLC is structured, what it does, and how you personally are involved with it.

Avoiding double taxation and when to get local advice

The practical takeaway is not that a US LLC is a bad idea for Dutch founders. It is that the entity choice, and how you report it on your Dutch personal or corporate tax filings, needs to be decided with a Dutch tax advisor who is familiar with foreign entity classification and the 2025 reform, ideally before you form the LLC rather than after. A short consultation before formation is far cheaper than restructuring after two years of the wrong tax treatment. Bring your advisor the LLC's intended activity, where its income will actually be earned, and whether you plan to draw money from it personally or reinvest it, since all three affect the answer.

Founders Credit forms the US side, the LLC, EIN, ITIN where relevant, US bank account, and US business cards, fully remotely, so you can move quickly once your Dutch tax position is clear. We are not a substitute for Dutch tax advice, and we will say so directly if a client's situation calls for it, but we make sure the US paperwork is not the bottleneck.

Glossary

EIN (Employer Identification Number): the IRS-issued number that identifies your LLC for tax and banking purposes. ITIN (Individual Taxpayer Identification Number): a personal US taxpayer number for people who cannot get a Social Security Number, requires no visa. 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. Disregarded entity: the US default tax treatment of a single-member LLC, where the IRS looks through the LLC to the owner. Form 5472: the annual information return foreign-owned single-member LLCs must file with a pro forma Form 1120, even with no activity. CFC rules (Controlled Foreign Company): Dutch anti-deferral rules that can apply to income earned through foreign entities held by Dutch residents in certain low-taxed jurisdictions. Hybrid mismatch: a situation where two countries classify the same entity differently, which can lead to double taxation or unintended non-taxation.

Frequently asked questions