How to Set Up a US LLC from Norway (2026 Guide)
Setting up a US LLC from Norway is straightforward on the US side, but the Norwegian tax treatment of your LLC is the part most guides skip. Here is how the whole process actually works.
Why Norwegian founders set up a US LLC
Founders in Norway usually want a US LLC for one of three reasons: they are selling to US customers and want a US entity and US bank details on invoices, they are using US-only platforms (Stripe, certain marketplaces, payment processors) that work far more smoothly with a US business, or they want a US business bank account and US business credit cards without relocating. None of this requires a US visa or US residency. It also does not, by itself, make you a US tax resident.
What it does create is a second layer of compliance: US federal filings for the LLC, and Norwegian tax reporting for you personally as the owner. Both are manageable, but they need to be planned together, not treated as separate projects.
The exact steps, in order
1. Form the LLC
You register the LLC with a US state, using a registered agent (a local address service, since you don't have a US address). This can be done fully remotely and usually takes a few business days to a couple of weeks depending on the state.
2. Get an EIN (Employer Identification Number)
The EIN is your LLC's tax ID with the IRS, needed to open a bank account and file returns. As a non-resident without a US Social Security Number, you apply using Form SS-4 by fax or mail rather than the online tool, which is reserved for applicants with an SSN or ITIN. Processing by fax typically takes a few weeks.
3. Apply for an ITIN (Individual Taxpayer Identification Number)
An ITIN is a US tax processing number for people who need to file or appear on a US return but are not eligible for a Social Security Number. It does not require a US visa. As a Norwegian LLC owner, you'll usually need one to be listed correctly on the LLC's information filings and, depending on your situation, on your own US filings.
4. Open a US business bank account
Once you have the LLC and EIN, you can open an account with a remote-friendly provider such as Mercury, Wise Business, or Relay. These platforms are built for exactly this situation, non-resident founders with a US LLC, and none require you to visit the US in person.
5. File the required federal returns every year
A single-member LLC owned by a non-US person is treated by the IRS as a foreign-owned disregarded entity. Even with zero revenue, it must file Form 5472 along with a pro-forma Form 1120 each year to report transactions between the LLC and its foreign owner. Form 5472 is an information return, it does not calculate or trigger tax by itself, but skipping it carries a penalty of 25,000 dollars per missed filing. This is the single most under-communicated compliance point for non-US founders, and it applies regardless of how small the business is.
This is the part of the process where a done-for-you service earns its keep. Founders Credit handles the LLC formation, EIN, ITIN, and bank account setup for European founders end to end, so nothing falls through the cracks at the federal level while you focus on the business.
Which US state should a Norwegian founder pick
Most non-resident founders default to Wyoming, and for good reason: low formation and annual costs, no state income tax, strong privacy protections, and a well-worn path for foreign-owned LLCs. Delaware is the other common choice, mainly for founders who expect to raise venture capital or need Delaware's specific corporate law and court system.
| Factor | Wyoming | Delaware |
|---|---|---|
| Typical cost | Low | Higher (franchise tax scales with authorized shares) |
| State income tax | None | None for out-of-state income, but franchise tax applies |
| Best for | Freelancers, agencies, SaaS without VC plans | Startups planning to raise US VC funding |
| Privacy | Strong, member names generally not public | Moderate |
If you're not planning to raise institutional funding, Wyoming is usually the simpler and cheaper default.
The Norway tax angle (the part that actually matters)
This is where most generic guides stop short, and it's the part Norwegian founders most need to get right.
By US default, a single-member LLC is a disregarded entity, meaning the IRS looks straight through it to you. Norway does not automatically follow the US classification. Skatteetaten applies its own test to decide whether a foreign entity is transparent (like a partnership, taxed on you directly) or opaque (treated like a corporation, taxed as its own subject and taxed again on distribution). That test looks at things like whether the entity has limited liability, separate legal capacity, and independent management, features a Wyoming or Delaware LLC typically has. In practice, this means a US LLC can end up classified quite differently for Norwegian purposes than it is for US purposes, and that mismatch is exactly the kind of hybrid situation tax authorities pay attention to.
Two other things to have on your radar:
- NOKUS/CFC rules. Norway has controlled foreign company rules aimed at Norwegian-controlled entities resident in low-tax jurisdictions. Whether these rules could apply to your setup depends on facts specific to your business (where the LLC is genuinely managed, what it earns, and how it's classified), not something a general guide can determine for you.
- Double taxation. The US and Norway have a tax treaty, but treaty benefits and credit mechanisms depend heavily on how each side classifies the entity and the income. A hybrid mismatch (US calls it transparent, Norway calls it opaque, or vice versa) is precisely the scenario where double taxation or double non-taxation risk shows up, and where relief isn't automatic.
None of this means a US LLC is a bad idea for a Norwegian founder. It means the LLC decision and your personal Norwegian tax reporting need to be planned together, ideally before you form the entity, with a Norwegian tax adviser (revisor or advokat with international tax experience) who can look at your specific income, control, and management facts.
As worldwide income, everything the LLC earns needs to be reported to Norway regardless of what the IRS calls the entity. Getting the US formation right is the easy half of this project. Getting the Norwegian reporting right the first year, rather than fixing it retroactively, is the half worth paying for good advice on.
Common mistakes to avoid
- Assuming a US LLC is automatically tax-free just because it's a disregarded entity in the US. Norway's classification and worldwide income rules still apply to you as the owner.
- Skipping Form 5472 because the LLC had no revenue in its first year. The filing requirement exists regardless of income.
- Using a personal address as the registered agent address, which isn't usually allowed and creates delays.
- Opening a bank account before the EIN is issued, which most providers won't allow.
- Waiting until tax season to talk to a Norwegian adviser, instead of before forming the LLC.
Glossary
LLC: Limited Liability Company, a flexible US business structure that can be owned by non-US residents. EIN: Employer Identification Number, the LLC's federal tax ID, applied for via Form SS-4. ITIN: Individual Taxpayer Identification Number, a US tax ID for people not eligible for a Social Security Number; no visa required. Disregarded entity: The IRS default treatment for a single-member LLC, where the entity's activity is reported on the owner's return rather than a separate corporate return. Form 5472: An annual information return foreign-owned disregarded entities must file alongside a pro-forma Form 1120, even with zero activity; missing it carries a 25,000 dollar penalty. Registered agent: A person or company with a physical address in the formation state who receives legal and state mail for the LLC. NOKUS: Norway's controlled foreign company regime, relevant when a Norwegian-controlled entity sits in a low-tax jurisdiction.
Frequently asked questions
Do I need to visit the US to set up an LLC from Norway?
No. Formation, the EIN application, ITIN application, and opening accounts with providers like Mercury or Wise Business can all be done remotely from Norway.
Will a US LLC make me a US tax resident?
No. Owning a US LLC does not make you a US tax resident. It does create US federal filing obligations for the LLC itself, such as Form 5472, separate from any personal residency question.
Does Norway treat a US LLC the same way the US does?
Not necessarily. The US default is to treat a single-member LLC as a disregarded, pass-through entity. Norway applies its own test based on features like limited liability and separate legal capacity, which can result in the LLC being classified differently for Norwegian tax purposes. This is worth confirming with a Norwegian tax adviser before you form the entity.
Do I still owe Norwegian tax on income earned through the LLC?
As a Norwegian tax resident you're generally taxed on worldwide income, so income the LLC earns typically needs to be reported in Norway regardless of the US classification. How exactly it's taxed and whether treaty relief applies depends on your specific facts, which is a question for a Norwegian adviser.
Is Wyoming or Delaware better for a Norwegian founder?
Wyoming is generally cheaper and simpler for founders not raising US venture capital. Delaware is worth considering if you plan to raise institutional funding, since investors and their lawyers are most familiar with Delaware corporate law.
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