How to Set Up a US LLC from Belgium (2026 Guide)
Setting up a US LLC from Belgium is fully remote and usually takes a few weeks, but the real work is getting the US compliance and Belgian tax treatment right from day one. Here is exactly how it works.
Why Belgian founders open a US LLC
Most Belgian founders who set up a US LLC are not moving to the US. They are SaaS founders, agencies, consultants, and ecommerce sellers who need a US entity to invoice American clients in USD, get accepted by US payment processors and marketplaces, or simply present as a US-based company to customers who prefer buying from one. An LLC is also cheap to run, does not require a board or annual meetings, and can be owned 100 percent by a non-resident individual with no US visa, green card, or physical presence required.
What it does not do is make your Belgian tax residency disappear. You are still tax resident in Belgium, and Belgium still wants to know about worldwide income. More on that below, because it is the part most guides skip.
The exact steps, from Brussels to a working US business
1. Form the LLC
You file Articles of Organization with a US state, using a registered agent who has a physical address in that state (you cannot use your own Belgian address). This can be done entirely online, and most formation services or registered agents will handle the filing for you. You will need to decide on a state, a company name, and whether you want a single-member or multi-member LLC.
2. Get an EIN
The EIN (Employer Identification Number) is the LLC's tax ID, and you need it before you can open a bank account or file anything with the IRS. Non-residents without a Social Security Number apply using Form SS-4, submitted by fax or mail to the IRS since there is no SSN to use for the online application. Processing by fax typically takes a few weeks. This step trips up a lot of DIY founders because the SS-4 has to be filled out in a specific way for foreign applicants, and mistakes mean starting the wait over again.
3. Get an ITIN, if you need one
An ITIN (Individual Taxpayer Identification Number) is for the person, not the company. It does not require a US visa; it exists specifically for people who need to interact with the IRS but are not eligible for a Social Security Number. You will likely want one to sign certain US tax forms as an individual, to claim benefits under the Belgium-US tax treaty, and in some cases to satisfy a bank's compliance checks. It is not always mandatory on day one, but plan for it rather than being surprised later.
4. Open a US business bank account
Fintechs like Mercury, Wise Business, and Relay routinely onboard non-resident founders remotely once the LLC and EIN exist, no US trip needed. Approval and account features depend on your business profile and the bank's own checks, so it is worth applying with clean, consistent paperwork (matching name, address, and EIN across every document) rather than assuming any single provider is guaranteed. A US business card usually follows once the account is active, which matters if you plan to pay for US tools, ads, or contractors.
This is the part of the process where Founders Credit does the work for you end to end: LLC formation, EIN, ITIN where needed, and a US bank account and card, without you having to chase the IRS by fax yourself.
Which state should a Belgian founder pick?
For a non-resident with no US employees and no physical US operations, the state mostly affects cost, privacy, and paperwork, not your tax bill, since you are not a US tax resident regardless of state.
| Factor | Wyoming | Delaware |
|---|---|---|
| Typical use case | Solo founders, agencies, small SaaS, no VC plans | Startups planning to raise US venture capital |
| Annual state cost | Low, simple annual report | Higher franchise tax, more paperwork |
| Owner privacy | Member names generally not published | Less private by default |
| Investor familiarity | Fine for most clients and platforms | Preferred by US VCs and lawyers |
Wyoming is the common default for Belgian founders running a bootstrapped or client-funded business, precisely because it keeps annual costs and admin low. If you are planning a priced funding round with US investors, Delaware is worth the extra cost from the start.
The Belgium tax angle, and why it matters more than the US side
This is where founders get into trouble, usually not with the IRS, but back home.
A US single-member LLC is, by default, a 'disregarded entity' for US tax purposes. The IRS does not tax the LLC itself; its income and expenses are treated as belonging directly to you, the owner. As a non-resident with no US-based business activity, this generally means no US federal income tax on foreign-sourced profits, only the information-reporting obligations described below.
Belgium does not automatically follow the US label. Two things matter for a Belgian tax resident:
- Worldwide income. As a Belgian tax resident, you are taxed on your worldwide income, so the LLC's profits need to be declared in Belgium one way or another, whether Belgium treats the LLC as transparent (income taxed directly to you as it arises) or as a separate company (potentially taxed differently, including on distributions).
- The Belgian 'Cayman tax' regime. Belgium has specific anti-avoidance rules, commonly called the Kaaimantaks or 'Cayman tax', aimed at legal structures that are tax-transparent or lightly taxed abroad. Depending on how your LLC is structured and used, it can potentially fall within scope of these rules, which would mean the LLC's income is attributed and taxed to you in Belgium as it is earned, regardless of whether you took a distribution. Whether your specific LLC is caught depends on facts like the number of members, how it is taxed in the US, and how it is used, so this is not something to assume either way.
None of this means a US LLC is a bad idea for a Belgian founder. It means the entity choice should be paired with a short conversation with a Belgian accountant who has actually seen a US LLC structure before, ideally before you form the company, not a year after you have already invoiced clients through it. Ask specifically about Cayman tax exposure, how to report the LLC's income on your Belgian return, and whether the Belgium-US tax treaty gives you any relief if you end up with US withholding on anything.
Staying compliant every year
Two US filings matter every year, even with zero revenue:
- Form 5472 plus a pro-forma Form 1120. A foreign-owned single-member LLC must file these annually to report transactions between the LLC and its foreign owner. This is an information return; it does not calculate or collect tax by itself, but skipping it carries a penalty of 25,000 dollars per missed filing, and that penalty applies even if the LLC made no money at all.
- State-level requirements. Most states require an annual report and a registered agent fee to keep the LLC in good standing.
On top of that, you have your Belgian personal tax return, where the LLC's activity needs to be reported according to whatever treatment you and your accountant land on.
Glossary
LLC (Limited Liability Company): a flexible US business structure that separates personal and business liability. EIN: the IRS-issued tax ID number for the LLC, needed for banking and tax filings. ITIN: an individual tax ID for people who need to file with the IRS but cannot get a Social Security Number; no US visa required. Disregarded entity: the US default tax treatment of a single-member LLC, where the IRS treats the LLC's income as the owner's directly. Registered agent: a person or company with a physical address in your formation state, required to receive legal and state mail on the LLC's behalf. Form 5472: an annual IRS information return required from foreign-owned LLCs, filed alongside a pro-forma Form 1120. Cayman tax (Kaaimantaks): Belgian anti-avoidance rules that can attribute income from certain transparent or lightly taxed foreign structures directly to the Belgian resident. CFC rules: broader anti-deferral rules some countries use to tax foreign entity income to the local owner as it is earned rather than when distributed.
None of this is a reason to avoid a US LLC. It is a reason to set it up properly from the start, with both the US paperwork and the Belgian reporting sorted together instead of treating them as separate problems.
Frequently asked questions
Do I need to travel to the US to set up an LLC from Belgium?
No. The entire process, formation, EIN, ITIN application, and opening a US bank account with providers like Mercury or Wise, can be done remotely from Belgium. You need a registered agent with a US address, but that is a service, not a trip.
Will Belgium tax the profits of my US LLC?
Yes, as a Belgian tax resident you are taxed on worldwide income, so the LLC's profits need to be reported in Belgium. Depending on how the LLC is structured and used, Belgium's Cayman tax rules may also mean the income is attributed to you personally as it is earned, not just when distributed. Get advice from a Belgian accountant familiar with US LLC structures before you rely on any assumption here.
Do I need an ITIN before I can open a US business bank account?
Not always. Many fintech providers will open an account once the LLC and EIN are in place, without requiring an ITIN first. That said, an ITIN is still useful for signing US tax forms as an individual and for claiming benefits under the Belgium-US tax treaty, so it is worth applying for even if it is not the first blocker.
What happens if I skip Form 5472?
Form 5472, filed with a pro-forma Form 1120, is required annually for foreign-owned single-member LLCs, even with zero revenue. It is an information return rather than a tax calculation, but missing the deadline carries a penalty of 25,000 dollars per required filing, so it should never be treated as optional.
Wyoming or Delaware for a Belgian founder?
Wyoming is the common choice for bootstrapped founders because of its low annual costs and owner privacy. Delaware makes more sense if you plan to raise a priced round from US venture capital investors, since it is the structure most US investors and lawyers expect to see.
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