Form a Texas LLC from Switzerland: Complete 2026 Guide

Start with the numbers. A Texas LLC costs $300 to file (or $300 online), and the recurring state cost is $0 franchise tax for LLCs with revenue below the no-tax-due threshold ($2.65 million for the 2026-27 report years), but a Public Information Report (PIR) must still be filed every year by May 15 regardless of revenue — a full franchise tax return is only required above the threshold. State tax treatment: no personal or corporate state income tax. Privacy treatment: Texas requires a public information report but does not always require individual member names to be listed depending on management structure. For a founder in Switzerland the practical reading is that Texas is the state with the highest upfront fee but a generous no-tax-due threshold, so the question to ask is whether that trait matches how you plan to run the business.

Texas state fees are $300 to file ($300 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 Texas that is $0 franchise tax for LLCs with revenue below the no-tax-due threshold ($2.65 million for the 2026-27 report years), but a Public Information Report (PIR) must still be filed every year by May 15 regardless of revenue — a full franchise tax return is only required above the threshold. With EasyBrise Global Launch ($295 in year one, registered agent included; $149 a year to renew) the typical first year stays well under $500.

A Switzerland-based founder should lean toward Texas if you expect meaningful revenue and want a state with no personal or corporate income tax and a straightforward no-tax-due threshold, and you don't mind a higher upfront filing fee. 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.

Housekeeping for a new Texas 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, your Texas annual obligation ($0 franchise tax below the $2.65 million no-tax-due threshold, plus a Public Information Report every May 15 regardless of revenue) and the annual federal Form 5472 and pro forma 1120.

A Swiss founder expecting large US revenue may prefer Texas: no state income tax and no franchise tax below $2.65 million. The Public Information Report is due every May 15 even when no tax is owed.

Nothing about Texas formation requires you to be in the US. Your registered agent supplies the Texas address and receives official mail, the Articles of Organization go to the Texas 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.

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.

Over five years, the state-level cost of a Texas LLC is a $300 filing fee and nothing recurring, so $300 in total, before the registered agent. That makes Texas the second 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.

As a Swiss owner, your recurring dates look like this. State: the Texas Public Information Report is due every May 15, even when no franchise tax is owed. 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.

Switzerland is not on Mercury's prohibited-countries list, which is based on country of residence, and it is not on Relay's list, which looks at the citizenship and residency of the owners. Both banks run their own reviews, so approval is never guaranteed. Neither bank's published rules restrict international wires involving Switzerland. Francs are converted to dollars when you fund the account, so compare the rate and any fee at your Swiss bank.

The Swiss guide says that if the LLC is treated as a corporation, the shares are subject to wealth tax at market value, distributions are investment income, and losses are not deductible. For a stake of at least 10 percent, partial taxation applies and the guide puts the taxable part of distributions at 50 to 70 percent. Gains on a sale to third parties are generally tax-free, but indirect partial liquidation must be considered.

If the LLC is treated as a partnership, the guide says income is self-employment income and losses can be offset against other income, subject to a limit it cites in the federal tax act. The taxpayer carries the burden of proof for any tax-reducing partnership treatment, so keep the operating agreement and US filings in good order and ask the authority for a binding view.

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.