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USA-Delaware-Corporation


Before Delaware was settled by European colonists, the area was home to the Eastern Algonquian tribes known as the Unami Lenape or Delaware throughout the Delaware valley, and the Nanticoke along the rivers leading into the Chesapeake Bay. The Dutch were the first Europeans to settle in present-day Delaware. Within a year all the settlers were killed in a dispute with area Native American Tribes. In 1638 New Sweden, a Swedish trading post and colony, was established by Peter Minuit at the head of a group of Swedes, Finns and Dutch. The colony of New Sweden lasted for 17 years. In 1651, the Dutch established a fort at present-day New Castle, and in 1655 they conquered the New Sweden colony, annexing it into the Dutch New Netherland. Only nine years later, in 1664, the Dutch were conquered by a fleet of English ships. Fighting off a prior claim by Cecilius Calvert, 2nd Baron Baltimore, Proprietor of Maryland, the Duke passed his somewhat dubious ownership on to William Penn in 1682. Penn strongly desired access to the sea for his Pennsylvania province and leased what then came to be known as the "Lower Counties on the Delaware" from the Duke. Penn established representative government and briefly combined his two possessions under one General Assembly in 1682. Delaware was one of the 13 colonies which rioted against British control during the Independent War.

Service packages

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Service item Express Standard Optimum
Company registration
Legal address per year
Secretarial services for the first year
Fees and duties for the first year
Apostilled bound set of incorporation documents
Compliance fee
Nominee service per year
Bank Account Pre-approval
Price

2 190 USD

2 190 USD

2 690 USD

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Contact method: and / or

Core Services

2 190 USD

— Incorporation

including incorporation tax, state registry fee, including Compliance fee

included

— Annual government fees

Stamp Duty and Delaware Division of Corporations incorporation fee

1 650 USD

— Corporate legal services

including registered address and registered agent, NOT including Compliance fee

125 USD

—Delivery of documents by courier mail

DHL or TNT, at cost of a Courier Service

720 USD

— Apostilled set of Statutory documents

Related services

Tax Certificate

Company’s tax residence certificate for access to double tax treaties network

595 USD

Certificate of Good Standing

Document issued by a state agency in some countries (Registrar of companies) to confirm a current status of a body corporate. A company with such certificate is proved to be active and operating.

475 USD

Certificate of Incumbency

Compliance fee

Compliance fee is payable in the cases of: renewal of a company, liquidation of a company, transfer out of a company, issue of a power of attorney to a new attorney, change of director / shareholder / BO (except the change to a nominee director / shareholder)

250 USD

Basic

simple company structure with only 1 physical person

50 USD

For legal entity in structure under GSL administration

additional compliance fee for legal entity in structure under GSL administration (per 1 entity)

100 USD

For legal entity in structure not under GSL administration

additional compliance fee for legal entity in structure NOT under GSL administration (per 1 entity)

350 USD

For client with high risk Status

Cost of incorporation, including first year servicing 2190
Cost of annual service, starting from the second year 1650
Open account in 30478
Incorporation timescale for a turnkey company 1 week
Country 26746

General information shortly

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Total area Population Capital Unemployment Corruption perceptions index rank
6.452 sq. km 917.092 (2012) Dover 7% (2013) 19 (2013, USA)
Location North America; eastern coast of the USA
National currency US dollar
Conditional reduction of currency USD
Against USD 1
Climate, average max and min t° moderate; long and cold winters, temperature sometimes drops below zero and rises up to +6. Summer is not so hot, average temperature is +20-+31
Time difference from Moscow + 8 hours
Dialing code +1-302
State language English
Ethnic groups White 79.96%, black 12.85%, Asian 4.43%, Amerindian and Alaska native 0.97%, native Hawaiian and other Pacific islander 0.18%, two or more races 1.61%
Literacy rate 99%
Government type state of the USA
Executive branch Governor of Delaware
Legislative branch Delaware General Assembly: House of Representatives (41 members) and Senate (21 members)
Judicial branch Delaware Supreme Court, Delaware Superior Court, Delaware Court of Chancery, Family Court, Delaware Court of Common Pleas, and minor non-constitutional courts (the Justice of the Peace Courts and Aldermen's Courts)
GDP per capita rank 6 (2013, USA)

Corporate info

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Shelf companies permitted Legal system Incorporation timescale for a turnkey company Cyrillic alphabet permitted in company name Local registered office
No common law 1 week No Yes
Types of entity sole proprietorship; general partnership; limited partnership; "C" Corporation; Public Benefit Corporation; "S" Corporation; limited liability company; limited liability partnership
Incorporation timescale for a new company 2-3 business days
Company suffix "association," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "syndicate," or "limited," (or abbreviations)
Sensitive words bank
Local registered agent Yes
Information to be kept at the registered office no requirements
Seal required, type of seal not required
Redomiciliation (to, from) permitted permitted

Director and secretary

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Minimum number of directors Residency requirements for directors Corporate directors permitted Disclosure to local agent Disclosure to public
1 No No Yes Yes
Directors’ meetings/frequency/location No requirements
Company secretary required No
Residency requirements for a secretary No
Qualified secretary required No
Corporate secretary permitted No

Shareholder and beneficiary

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Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public
1 No Yes No No
Meetings/frequency/location Yes / annaully / anywhere
Beneficiary info disclosure to No

Shares and share capital

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Minimum authorized share capital Minimum issued share capital Minimum paid share capital Authorized capital payment deadlines Bearer shares permitted
No requirements No requirements No requirements No requirements No
Issued capital payment deadlines No requirements
Standard currency US dollar
Standard authorized share capital 1500 shares
Standard par value of shares No
Shares with no par value permitted Yes

Taxes

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Min. rate for corporate tax Capital gains tax VAT Withholding tax Exchange control
8,7% Before 20% ~ 3-10% 30%/30%/30% No
Personal tax 10-37%
Corporate tax (in detail) Delaware state income tax rates are 8.7%.
Capital gains tax. Details
VAT. Details At the federal level, sales and use tax are not levied. However, such taxes are levied in most states as well as at the municipal level.
Other taxes Social contributions, Inheritance and gift taxes, Property taxes
Stamp duty State level

Accounts

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Requirement to file accounts Publicly accessible accounts Audit required Requirement to file Annual Return Publicly accessible Annual Return
No No No Yes Yes
Requirement to prepare accounts Yes
Double tax treaties network 60
Tax Exchange Information Agreement network 34
OECD member Yes
Offshore/onshore status according to the RF laws No

GENERAL INFORMATION

General Info

Delaware is a U.S. state located on the Atlantic Coast in the Mid-Atlantic region of the United States. It is bordered to the south and west by Maryland, to the northeast by New Jersey, and to the north by Pennsylvania.
Total area of the state is 6.452 sq. km. The population is 917.092 (2012). Among ethnic groups are White 79.96%, black 12.85%, Asian 4.43%, Amerindian and Alaska native 0.97%, native Hawaiian and other Pacific islander 0.18%, two or more races 1.61%.
The capital is Dover.
The official language is English.
The currency is US dollar (USD).
Climate of Delaware is moderate; long and cold winters, temperature sometimes drops below zero and rises up to +6. Summer is not so hot, average temperature is +20-+31.
Time difference with Moscow is + 8 hours.
Literacy rate is 99%.
Calling code is +1-302.

History

Before Delaware was settled by European colonists, the area was home to the Eastern Algonquian tribes known as the Unami Lenape or Delaware throughout the Delaware valley, and the Nanticoke along the rivers leading into the Chesapeake Bay.
The Dutch were the first Europeans to settle in present-day Delaware. Within a year all the settlers were killed in a dispute with area Native American Tribes. In 1638 New Sweden, a Swedish trading post and colony, was established by Peter Minuit at the head of a group of Swedes, Finns and Dutch. The colony of New Sweden lasted for 17 years. In 1651, the Dutch established a fort at present-day New Castle, and in 1655 they conquered the New Sweden colony, annexing it into the Dutch New Netherland. Only nine years later, in 1664, the Dutch were conquered by a fleet of English ships. Fighting off a prior claim by Cecilius Calvert, 2nd Baron Baltimore, Proprietor of Maryland, the Duke passed his somewhat dubious ownership on to William Penn in 1682. Penn strongly desired access to the sea for his Pennsylvania province and leased what then came to be known as the "Lower Counties on the Delaware" from the Duke. Penn established representative government and briefly combined his two possessions under one General Assembly in 1682.
Delaware was one of the 13 colonies which rioted against British control during the Independent War.

Government Type

Delaware's fourth and current constitution, adopted in 1897, provides for executive, judicial and legislative branches.
Executive branch is headed by the Governor of Delaware.
Legislative power is vested in the Delaware General Assembly which consists of a House of Representatives with 41 members and a Senate with 21 members. It sits in Dover, the state capital. Representatives are elected to two-year terms, while senators are elected to four-year terms. The Senate confirms judicial and other nominees appointed by the governor.
Judicial power comprises Delaware Supreme Court, Delaware Superior Court, Delaware Court of Chancery, Family Court, Delaware Court of Common Pleas, and minor non-constitutional courts (the Justice of the Peace Courts and Aldermen's Courts).

Economy

For the years of 2007 through 2010, the gross state product of Delaware was in the US$60 to 62 billion range, having risen from US$40 billion in 2000.
The per capita personal income was $34,199, ranking 9th in the nation.
According to a 2013 study by Phoenix Marketing International, Delaware had the ninth-largest number of millionaires per capita in the United States.
Delaware's agricultural output consists of poultry, nursery stock, soybeans, dairy products and corn.
As of January 2011, the state's unemployment rate was 8.5%.
More than 50% of all U.S. publicly traded companies and 63% of the Fortune 500 are incorporated in Delaware. The state's attractiveness as a corporate haven is largely because of its business-friendly corporation law. Franchise taxes on Delaware corporations supply about one-fifth of its state revenue.

CORPORATE INFORMATION

Legal System

Delaware is a common law state.
The Delaware General Corporation Law, which forms the basis of the Courts' opinions, is widely regarded as giving great flexibility to corporations to manage their affairs. For this reason and due to the Court of Chancery, Delaware is considered to have the most business-friendly legal system in the United States; therefore a great number of companies are incorporated in Delaware.

Types of Entity

The principal forms of business organization in Delaware are:

  • sole proprietorship;
  • general partnership;
  • limited partnership;
  • "C" Corporation;
  • Public Benefit Corporation;
  • "S" Corporation;
  • limited liability company;
  • limited liability partnership

One of the most common structures is the corporation.

REGISTRATION

Company Name

There is a range of requirements to the name the corporation in Delaware:

  1. The name of the corporation shall contain 1 of the words "association," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "syndicate," or "limited," (or abbreviations thereof, with or without punctuation);
  2. The name of the corporation shall be such as to distinguish it upon the records in the office of the Division of Corporations in the Department of State from the names that are reserved on such records and from the names on such records of each other corporation, partnership, limited partnership, limited liability company or statutory trust organized or registered as a domestic or foreign corporation, partnership, limited partnership, limited liability company or statutory trust under the laws of this State, except with the written consent of the person who has reserved such name or such other foreign corporation or domestic or foreign partnership, limited partnership, limited liability company or statutory trust, executed, acknowledged and filed with the Secretary of State in accordance;
  3. The name of the corporation shall not contain the word "bank," or any variation thereof, except for the name of a bank reporting to and under the supervision of the State Bank Commissioner of this State or a subsidiary of a bank or savings association, or a corporation regulated under the Bank Holding Company Act of 1956, or the Home Owners' Loan Act.

Registration of Corporation

  • The following steps are required to incorporate a corporation in Delaware:
  • Obtain a registered agent: Delaware law requires that every business entity have and maintain a Registered Agent in the State of Delaware who may be either an individual resident or business entity that is authorized to do business in the State of Delaware. The registered agent must have a physical street address in Delaware. If the business is physically located in Delaware, then the business may act as its own registered agent. 

  • Name reservation: The Delaware Division of Corporations allows for the reservation of an entity name. This is not a requirement in order to form your entity but will guarantee that your name is held for you for a period of 120 days. You can reserve your entity name online at Division’s web site at https://delecorp.delaware.gov/tin/EntitySearch.jsp. The fee is $75.00. Please print your confirmation page if you reserve your name online. You may also submit your reservation application in writing. The forms are available at https://delecorp.delaware.gov/tin/EntitySearch.jsp You may fax or mail in your request to the office.

  • Fill in and submit Certificate of Incorporation/Formation Forms: The entity forms are PDF fillable and can be mailed or faxed to the office of Division of Corporations. A cover sheet with your name or entity name, return address and phone number is required. The mailing address is Division of Corporations -John G. Townsend Building - 401 Federal Street - Suite 4 - Dover, DE 19901. All filing fees must be paid upon submission of your request.
  • Local Registered Office and Registered Agent

    Every corporation shall have and maintain in Delaware a registered office which may, but need not be, the same as its place of business. The address of a registered office shall include the street, number, city, county and postal code.
    Every corporation shall have and maintain in this State a registered agent, which agent may be any of:

    1. The corporation itself;
    2. An individual resident in this State;
    3. A domestic corporation (other than the corporation itself), a domestic partnership (whether general (including a limited liability partnership) or limited (including a limited liability limited partnership)), a domestic limited liability company or a domestic statutory trust; or
    4. A foreign corporation, a foreign partnership (whether general (including a limited liability partnership) or limited (including a limited liability limited partnership)), a foreign limited liability company or a foreign statutory trust.
    5. Every registered agent for a domestic corporation or a foreign corporation shall:
    6. If an entity, maintain a business office in this State which is generally open, or if an individual, be generally present at a designated location in this State, at sufficiently frequent times to accept service of process and otherwise perform the functions of a registered agent;
    7. If a foreign entity, be authorized to transact business in this State;
    8. Accept service of process and other communications directed to the corporations for which it serves as registered agent and forward same to the corporation to which the service or communication is directed; and
    9. Forward to the corporations for which it serves as registered agent the annual report or an electronic notification of same in a form satisfactory to the Secretary of State.

    Any corporation may, by resolution of its board of directors, change the location of its registered office in this State to any other place in this State. By like resolution, the registered agent of a corporation may be changed to any other person or corporation including itself.
    The registered agent of 1 or more corporations may resign and appoint a successor registered agent by filing a certificate with the Secretary of State, stating the name and address of the successor agent. There shall be attached to such certificate a statement of each affected corporation ratifying and approving such change of registered agent. Upon such filing, the successor registered agent shall become the registered agent of such corporations as have ratified and approved such substitution and the successor registered agent's address, as stated in such certificate, shall become the address of each such corporation's registered office in this State. The Secretary of State shall then issue a certificate that the successor registered agent has become the registered agent of the corporations so ratifying and approving such change and setting out the names of such corporations.
    The registered agent of 1 or more corporations may resign without appointing a successor by filing a certificate of resignation with the Secretary of State, but such resignation shall not become effective until 30 days after the certificate is filed. The certificate shall be executed and acknowledged by the registered agent, shall contain a statement that written notice of resignation was given to each affected corporation at least 30 days prior to the filing of the certificate by mailing or delivering such notice to the corporation at its address last known to the registered agent and shall set forth the date of such notice.
    Corporation is required to keep in its principal place of business, which does not have to be registered office and can be any country, the following documents:

    • stock ledger,
    • books of account,
    • minute books.

    Seal

    There is no statutory requirement for an LLC to have a common seal.

    Redomicile

    The redomiciliation of companies to or from Delaware is permitted.

    COMPANY STRUCTURE

    Directors

    The business and affairs of every corporation in Delaware shall be managed by or under the direction of a board of directors.
    The board of directors of a corporation shall consist of 1 or more members, each of whom shall be a natural person. The number of directors shall be fixed by the bylaws, unless the certificate of incorporation fixes the number of directors, in which case a change in the number of directors shall be made only by amendment of the certificate.
    Directors need not be stockholders.
    Unless otherwise restricted by the certificate of incorporation or bylaws, any action required or permitted to be taken at any meeting of the board of directors may be taken without a meeting if all members of the board consent thereto in writing, or by electronic transmission and the writing or writings or electronic transmission or transmissions are filed with the minutes of proceedings of the board. Such filing shall be in paper form if the minutes are maintained in paper form and shall be in electronic form if the minutes are maintained in electronic form. Unless otherwise restricted by the certificate of incorporation or bylaws, the board of directors of any corporation may hold its meetings outside of this State.
    The names and addresses of all the directors and the names and addresses of not more than 2 officers of the corporation are required to be listed in annual franchise tax report to the Secretary of State.

    Secretary

    Positions of president, secretary and treasure are mandatory for each corporation.
    One individual may be appointed as director, president, secretary and treasurer.

    Shareholders

    A corporation must have a minimum of one shareholder at any time. Shareholders may be either a natural person or a corporate entity. There are no residency requirements.
    There are no public records about shareholders.
    Annual meeting is required, and could be held in any country. The board of directors may, in its sole discretion, determine that the meeting may be held solely by means of remote communication. The failure to hold an annual meeting does not affect the validity of any corporate action.

    Beneficiary

    Beneficiaries’ details do not appear on a public profile. Generally, service providers including firms specializing in company formation, trust managers, lawyers, and accountants, keep beneficiaries’ information in strict confidentiality.

    Share Capital and Shares

    Delaware does not have a minimum capital requirement to incorporate a Corporation.
    When incorporating in Delaware, a corporation must designate the amount of common stock (shares) that the corporation is authorized to issue and the par value for each (share of or type of) stock. “Par value” is the minimum value that the stock will have, and multiplying par value by the number of shares will give you the value of capital, although it is possible to issue no-par value shares.

    TAXATION

    Delaware Corporation/h4> Corporations are subject to corporate income tax in the United States. They pay both federal tax (currently at 21% rate) and state tax (at 8.7% rate). Small registration taxes are also payable. State corporate income tax is only levied on a state-generated income. Delaware corporations are used for investment in financial assets – such income is not taxed in the state.

    Personal Income Tax

    US citizens and residents are taxed on their worldwide income, non-residents are taxed on US-source income.
    Income tax is levied at the federal level, the level of states and some municipalities.
    Federal tax is payable on a progressive scale:
    • Income up to USD 9,950 – 10%
    • Income from USD 9,951 to 40,525 – 12%
    • Income from USD 40,526 to 86,375 – 22%
    • Income from USD 86,376 to 164,925 – 24%
    • Income from USD 164,926 to 209,425 – 32%
    • Income from USD 209,426 to 523,600 – 35%
    • Income over USD 523,600 – 37%

    There is an alternative minimum tax and a targeted Medicare tax.
    Most states and some municipalities also levy income tax, although some states don’t (for example, Florida). Some states levy income tax at a flat rate and others have a progressive scale. The rates and income levels to which they apply vary greatly.
    Capital gains from the sale of assets held for at least 12 months are taxed at the federal level at reduced rates: the maximum rate is 20% (President Biden promises to significantly increase the rate for the highest income levels). Dividends are included in the ordinary taxable income. However, if certain requirements are met, they are taxed at the rates applicable to capital gains. There is usually also capital gains taxation at the state level.

    Corporate Income Tax

    US companies are taxed on their worldwide income, foreign companies are taxed on US-source income.
    The federal corporate income tax rate is 21% (President Biden plans to raise the rate to 28%). It applies to both ordinary income and capital gains. 50 to 65% of dividends from US companies are tax exempt depending on the size of the shareholding. Corporations may be exempted from corporate income tax on dividends from foreign companies in the case of at least 10% shareholding, the holding period of more than a year and when meeting certain other conditions.
    Corporate income tax is also levied at the state and municipal levels. State rates range from 1% to 12%, some states have no such tax.

    CFC Rules

    A controlled foreign company is a foreign company in which the US shareholders own directly or indirectly more than 50% (US shareholders are those with at least 10% ownership interest).
    The CFC’s undistributed profit is included in the taxable income of the US shareholders.
    This income includes passive income as defined by law.
    There are a number of exceptions.
    The taxable income also includes income that does not qualify as “passive” income, but exceeds a 10% return on the value of tangible assets of a foreign company (GILTI). Such income is taxed at lower effective corporate tax rates.

    Withholding Tax

    Withholding tax on dividends, interest and royalties is levied at the rate of 30%. Certain types of interest are exempt from withholding tax.
    The tax may be withheld on certain other types of income.
    The tax rates can be reduced under double tax treaties (DTT).

    Sales Tax

    Sales and use taxes are not levied at the federal level.
    However, such taxes are levied by most states as well as municipalities.
    The tax rates vary, usually ranging from 2.9% to 7.25%; the rules vary too.
    The tax usually applies to retail sales, certain services, and some digital products.

    Social Security Contributions

    Social security contributions are paid by both the employer and the employee at the rate of 6.2% on employment remuneration not exceeding USD 142,800.
    Medicare insurance rate is 1.45% for the employer and the same amount for the employee.
    An additional Medicare insurance premium is withheld from the employee's salary at the rate of 0.9% for salaries over USD 200,000.
    Employers also pay an unemployment insurance premium at the rate of 6% on the first USD 7,000 of the employment remuneration (however, the rate can be reduced to as little as 0.6% if such payments are also made at the state level).
    Social security contributions can also be levied at the state level.

    Inheritance and Gift Taxes

    Inheritance tax is levied at the federal level at progressive rates, with a maximum rate of 40%.
    The non-taxable amount is USD 11,700,000, the amount is indexed annually.
    Inheritance tax is also levied at the state level.
    There is also a gift tax.

    Property Taxes

    Most states and municipalities levy taxes on real estate.
    Many states also levy taxes on commercial movable property.

    Stamp Duty

    Stamp duties are usually imposed by states and municipalities on real estate transactions.

    Double Tax Agreements

    The USA have exchange of information relationships with 88 jurisdictions through:
    • 60 DTC: Australia, Austria, Bangladesh, Barbados, Belgium, Bulgaria, Canada, Chile, China, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Indonesia, Ireland, Israel, Italy, Jamaica, Japan, Kazakhstan, Korea (Republic of), Latvia, Lithuania, Luxembourg, Malta, Mexico, Morocco, Netherlands, New Zealand, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Russian Federation, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Thailand, Trinidad and Tobago, Tunisia, Turkey, Ukraine, United Kingdom, Venezuela, Viet nam.
    • 34 TIEAs: Antigua and Barbuda, Argentina, Aruba, Bahamas, Barbados, Bermuda, Brazil, Cayman Islands, Colombia, Costa Rica, Curaçao, Dominica, Dominican Republic, Gibraltar, Grenada, Guernsey, Guyana, Honduras, Isle of Man, Jamaica, Jersey, Liechtenstein, Marshall Islands, Mauritius, Mexico, Monaco, Netherlands Antilles, Panama, Peru, Saint Lucia, Sint Maarten, Trinidad and Tobago, Virgin Islands (British).

    Exchange Control

    There are generally no restrictions on foreign exchange transactions.

    ACCOUNTS

    Financial Statements

    There is no requirement to prepare and file financial statements for Delaware corporations.

    Audit

    There is no audit requirement for Delaware corporations.

    Annual Report

    All corporations incorporated in the State of Delaware are required to file an Annual Report and to pay a franchise tax. Exempt domestic corporations do not pay a tax but must file an Annual Report. The Annual Report filing fee for all other domestic corporations is $50.00 plus taxes due upon filing of the Annual Report. Taxes and Annual Reports are to be received no later than March 1st of each year. The minimum tax is $175.00 with a maximum tax of $180,000.00.
    Taxpayers owing $5,000.00 or more pay estimated taxes in quarterly installments with 40% due June 1, 20% due by September 1, 20% due by December 1, and the remainder due March 1. The penalty for not filing a completed Annual Report on or before March 1st is $125. Interest at 1.5% per month is applied to any unpaid tax balance.
    Notification of Annual Report and Franchise Taxes due are sent to all Delaware Registered Agents in December of each year.

    Tax Returns

    The tax year coincides with the financial year and can be set at the choice of the company.
    Corporate income tax returns are normally filed by the 15th day of the fourth month following the tax year-end (by 15 April if the financial year coincides with the calendar year), with possibility of extension.
    Advance payments are made quarterly. The final tax payment is due by the tax return filing deadline.

    International law relations

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    Party to the Hague Convention (Apostille) Legal system Double tax treaties network OECD member Offshore/onshore status according to the RF laws
    Yes common law 60 Yes No

    Public authorities and legal acts

    Двигайте таблицу
    List of laws and regulations
    Act name Scope of law
    Delaware Code state law
    Limited Liability Company Act LLC
    General Corporation Law corporations
    Personal Income Tax Act personal income tax
    Corporation Income Tax Act corporation tax
    US Internal Revenue Code taxation in the US
    Tax treaties entered Australia, Austria, Bangladesh, Barbados, Belgium, Bulgaria, Canada, Chile, China, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Indonesia, Ireland, Israel, Italy, Jamaica, Japan, Kazakhstan, Korea (Republic of), Latvia, Lithuania, Luxembourg, Malta, Mexico, Morocco, Netherlands, New Zealand, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Russian Federation, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Thailand, Trinidad and Tobago, Tunisia, Turkey, Ukraine, United Kingdom, Venezuela, Viet nam
    Tax Exchange Information Agreement (TEIA) Antigua and Barbuda, Argentina, Aruba, Bahamas, Barbados, Bermuda, Brazil, Cayman Islands, Colombia, Costa Rica, Curaçao, Dominica, Dominican Republic, Gibraltar, Grenada, Guernsey, Guyana, Honduras, Isle of Man, Jamaica, Jersey, Liechtenstein, Marshall Islands, Mauritius, Mexico, Monaco, Netherlands Antilles, Panama, Peru, Saint Lucia, Sint Maarten, Trinidad and Tobago, Virgin Islands (British)
    List of state regulatory authorities
    Delaware Government http://www.delaware.gov
    Delaware Division of Corporations http://www.corp.delaware.gov/
    Delaware Division of Revenue http://revenue.delaware.gov/index.shtml
    One Stop Business Registration and Licensing System https://onestop.delaware.gov/osbrlpublic/
    Delaware Economic Development Office http://dedo.delaware.gov/
    US Department of the Treasury http://www.treasury.gov/Pages/default.aspx
    US Internal Revenue Service http://www.irs.gov/

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      Corporations & Companies, Inc. (CorpCo®) is a professional incorporation service company based in the incorporating capital of the world, the State of Delaware, and is owned by attorneys with more than forty years of combined experience. Since 1972, our professional staff has assisted entrepreneurs, accountants and attorneys in forming and maintaining their corporations and companies.

      Delaware Corporation Formation

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