Can I form an LLC in New Mexico if I live in Switzerland and have never visited the US?

If you are based in Switzerland, yes, entirely remotely. New Mexico does not ask for residency or a trip to the US, and no SSN is required. A registered agent provides the New Mexico address, and the EIN application uses "Foreign" or "N/A" where an SSN would go.

Can I get a binding view from the Swiss tax authorities?

The guide recommends it. Ask your cantonal tax authority for a ruling before you rely on a classification.

How long does a New Mexico LLC take from Switzerland?

If you are based in Switzerland, expect a few business days to roughly two weeks for New Mexico to approve the filing, depending on volume. The EIN by phone is usually same-week, so formation, EIN and a submitted bank application commonly take 2-4 weeks in total.

Can a Swiss resident open a Mercury or Relay account?

Yes in principle. Switzerland is not on Mercury's prohibited list (residence-based) or on Relay's list (owners' citizenship or residency), subject to each bank's own review.

What time can I phone the IRS from Switzerland?

The IRS international line is open 6 a.m. to 11 p.m. Eastern. Switzerland is six hours ahead of Eastern Time for most of the year, so the window is noon to 5 a.m. Swiss time, with a shorter gap on the few weeks when US and European clock changes differ.

What ongoing filings does a Swiss founder need for a New Mexico LLC?

If you are based in Switzerland, the federal Form 5472 and pro forma Form 1120 are due every year ($25,000 minimum penalty if missed). On the state side, New Mexico requires nothing recurring: no annual report and no annual fee, ever.

How does Switzerland classify a US LLC?

A Swiss tax firm's guide says the Swiss Tax Conference generally treats it as a GmbH, so as a corporation, while the Federal Supreme Court applies a mixed method and has not clarified the point. Cantons mostly follow the Swiss Tax Conference, with partnership treatment possible case by case.

Form a New Mexico LLC from Switzerland: Complete 2026 Guide

Everything a Switzerland-based founder needs to form, bank, and run a New Mexico LLC — costs, EIN process, and tax angles specific to Switzerland.

Start your formation View pricing

$50 · State filing fee

None - New Mexico requires no… · Annual fee

3-7 business days · Avg. filing time

Wire/ACH via a US business bank… · Transfer method

Quick Summary

Country: Switzerland
State: New Mexico
Avg. filing time: 3-7 business days
State filing fee: $50
Annual report fee: None - New Mexico requires no annual report and no franchise tax of any kind for a standard LLC (the only US state offering true zero ongoing state-level filing)
Transfer method: Wire/ACH via a US business bank account (eligibility depends on your country of residence and citizenship)

What It Costs

New Mexico state fees are $50 to file ($50 online where available). The other line items are the same wherever you form: a registered agent at roughly $100-150 a year, a free EIN straight from the IRS, and a free business bank account at Mercury or Relay. What differs by state is the recurring cost, and for New Mexico that is $0 ever — New Mexico is one of the only states with no ongoing annual report or annual fee for LLCs. With EasyBrise Global Launch ($295 in year one, registered agent included; $149 a year to renew) the typical first year stays well under $500.

Why New Mexico

Start with the numbers. A New Mexico LLC costs $50 to file (or $50 online), and the recurring state cost is $0 ever — New Mexico is one of the only states with no ongoing annual report or annual fee for LLCs. State tax treatment: no tax on LLC income earned outside the state for non-resident owners. Privacy treatment: New Mexico does not publicly disclose member or manager names in its formation records. For a founder in Switzerland the practical reading is that New Mexico is the only one of the five with no annual filing at all, so the question to ask is whether that trait matches how you plan to run the business.

For Swiss Founders

Swiss freelancers, developers, consultants and online sellers form US LLCs to invoice international clients in dollars, hold a US business bank account and present a domestic US vendor to American customers. Switzerland is outside the EU and uses the franc, so a founder funds the LLC from francs converted to dollars. The Swiss tax result depends on how the canton classifies the LLC, which is not settled by one national rule.

Who This State Is For

A Switzerland-based founder should lean toward New Mexico if minimizing ongoing paperwork is the top priority — no annual report, ever, is unique among these five states — and strict privacy matters more to you than name recognition. Weigh it against the other four states on cost, privacy and reporting now, since a later switch is a dissolve-and-reform exercise, not an amendment.

Post Formation Checklist

Housekeeping for a new New Mexico LLC owned from Switzerland. Federal Beneficial Ownership Information reporting is not something you need to do: FinCEN's rule in force since August 14, 2026 permanently exempts all US-formed LLCs. What you do need: an Operating Agreement, a business bank account, payment-processor accounts if you will take cards, and two recurring dates, there is no New Mexico annual filing to calendar and the annual federal Form 5472 and pro forma 1120.

How The Formation Process Works

Nothing about New Mexico formation requires you to be in the US. Your registered agent supplies the New Mexico address and receives official mail, the Articles of Organization go to the New Mexico Secretary of State, and the EIN comes from the IRS afterwards. Since a Switzerland resident has no SSN, Form SS-4 gets "Foreign" or "N/A" in the SSN line. The international phone line (267-941-1099) takes roughly 45-60 minutes and is the quickest route; fax and mail take 4-6 weeks.

Calling The IRS From Switzerland

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Switzerland is six hours ahead of Eastern Time for most of the year, so the window runs from noon to 5 a.m. Swiss time, with a shorter gap for a few weeks when the US and Europe change clocks on different dates. Call in your afternoon or early evening and plan on 45-60 minutes.

Swiss Classification Of A US LLC

A Swiss tax firm's guide says Swiss law treats a foreign entity like the domestic entity it most resembles, and that the Swiss Tax Conference generally treats a US LLC as a GmbH, so as a corporation, even though it is usually transparent in the US. The Federal Supreme Court in 2015 applied a mixed method that weighs the US tax treatment, and the guide says the court has not clarified the point since. In practice cantons mostly follow the Swiss Tax Conference, and partnership treatment is possible case by case. The guide recommends obtaining binding information from the Swiss tax authorities.

New Mexico LLC For Swiss Founders

New Mexico suits a Swiss founder who wants the lightest US paperwork: a $50 filing fee, no annual state report and no annual fee, leaving only the federal Form 5472 and pro forma 1120.

Your Recurring Dates As A Swiss Owner

As a Swiss owner, your recurring dates look like this. State: New Mexico adds no state annual filing at all. Federal: Form 5472 with the pro forma Form 1120 is due on the return due date, April 15 for a calendar-year LLC, extendable with Form 7004. For the one-off EIN call, the IRS line (6 a.m. to 11 p.m. Eastern) is open noon to 5 a.m. Swiss time for most of the year (the gap shrinks to five hours for a few weeks when US and European clock changes fall on different dates). Put the state date and the federal date in your calendar when the EIN arrives, because a missed Form 5472 carries a $25,000 minimum penalty.

Five Year State Cost Of A New Mexico LLC

Over five years, the state-level cost of a New Mexico LLC is a $50 filing fee and nothing recurring, so $50 in total, before the registered agent. That makes New Mexico the cheapest of the five states on this measure. The same arithmetic across the five states runs from $50 to $2,110. For a Swiss owner, how the canton classifies the LLC decides whether it counts as a company or a partnership, so get a ruling before you start.

The United States Switzerland Income Tax Treaty

Switzerland appears among the partners with a US income tax treaty. It covers dividends, interest, royalties and tie-breaker rules for residency, and you can confirm the details in the IRS treaty tables. For a typical founder whose LLC earns only non-US-source income, the treaty changes little for US tax because there is usually no US federal income tax for it to reduce.

The US Taxation Of The LLC And The Swiss Credit

The guide says that where the LLC is transparent in the US, which is common, profits are attributed pro rata to the owner and taxed in Switzerland, generally as investment income when distributed. It adds that if the US taxes the LLC as a separate entity, distributions can be taxed in Switzerland with US withholding tax credited under the treaty. A foreign-owned single-member LLC is usually disregarded for US income tax, so ask an adviser which case applies to you.

Requirements

Requirement	Needed
US Social Security Number
US visit required
Registered agent with US address
New Mexico annual filing
Federal Form 5472 + pro forma 1120

Costs

Item	Cost
State filing fee	$50 (mail) / $50 (online)
Registered agent (annual)	$100-150/yr (or included in EasyBrise Global Launch)
EIN application	Free via IRS (or via a paid service)
US business bank account	Free at most US business banks (eligibility varies by country)
EasyBrise Global Launch (year 1, incl. registered agent)	$295
EasyBrise renewal (year 2+)	$149/yr

Who Should Choose New Mexico

Choose New Mexico if

minimizing ongoing paperwork is the top priority — no annual report, ever, is unique among these five states — and strict privacy matters more to you than name recognition

Consider another state if

your priorities (fundraising plans, revenue level, or reporting tolerance) point more strongly to one of the other four states in the comparison table above.

Comparison

State	Filing Fee	Annual Requirement	State Income Tax	Privacy
Wyoming	$100 mail / $102 online	$60	None	No public member names
Delaware	$110	$400 flat annual franchise tax	None	No public member names
Texas	$300	$0 franchise tax for LLCs with revenue below the no-tax-due threshold	None	No public member names
New Mexico	$50	$0 ever	None	No public member names
Florida	$125	$138.75 mandatory annual report fee, due every year	None	Member names public

Taxes

Comprehensive US-Switzerland tax treaty in force since 1997, updated by a 2009 protocol effective 2019; LLC classification (corporation vs partnership) genuinely contested and varies by canton

Banking

Mercury
Popular with non-resident founders; requires US LLC + EIN; no US visit needed
Relay
Remote-friendly for non-residents; requires formed US entity

Frequently Asked Questions

More guides for founders in Switzerland

Or browse all formation guides by country.

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