The Limited Liability Company (LLC) is the most popular business structure in the United States – and for good reason. It combines the advantages of a corporation, such as liability protection for its owners, with the tax flexibility of a partnership. Profits are generally taxed at the member level, while the LLC itself does not pay federal corporate income tax (provided it is not taxed as a corporation). This makes the LLC an ideal choice for digital nomads, international entrepreneurs, and anyone operating globally who wants to benefit from a flexible U.S. structure without necessarily triggering corporate taxation at the entity level.

An LLC can be formed by a single individual, requires no minimum share capital, and allows the opening of business bank accounts. It also protects the personal assets of its members and offers a high level of privacy, as in many states the members are not publicly listed in the commercial register. U.S. states such as Delaware, Wyoming, or Florida offer different advantages – ranging from enhanced privacy to strong legal stability – making it possible to select the ideal structure for virtually any business model.