Form a US LLC from the Netherlands

Your Dutch BSN (Burgerservicenummer) has no bearing on your US EIN application -- these are entirely separate systems. As a non-resident without a US SSN or ITIN, you file Form SS-4 by fax, marking 'Foreign' as your responsible party ID type. Fax processing typically takes 4-7 business days once the IRS confirms receipt. If your US LLC is owned by your Dutch BV rather than by you personally, the SS-4 responsible-party field should reflect the BV as the ultimate beneficial owner correctly identified -- this trips up more Dutch applicants than any other part of the form, since most guides assume an individual owner rather than a corporate one.

Delaware is the more common choice for Dutch founders specifically because Netherlands-based investors and cross-border European VCs are already fluent in Delaware corporate structures -- it's the jurisdiction most similar in legal sophistication to what Dutch corporate law already expects. Wyoming remains the lower-cost, lower-maintenance option ($60/year, no franchise tax) and is entirely adequate for a Dutch founder running an e-commerce brand or an agency with no fundraising plans; there's no requirement to match your BV's formality with a Delaware LLC if you don't need to.

Most Dutch founders reading this already have a BV, or are seriously considering one, because it's the default Dutch business structure and Dutch banks, clients, and accountants all understand it instantly. So the real question isn't 'BV or US LLC' -- it's usually 'BV and US LLC, structured how.' The two common patterns: form the US LLC as a subsidiary of the BV (cleaner for Dutch tax reporting, since profits consolidate up through a structure your Dutch accountant already knows how to handle), or form the US LLC as the primary operating entity with the BV handling only Dutch-specific needs like local invoicing or EU VAT registration. Which pattern fits depends on where most of your revenue originates. If you're selling primarily to US customers via Stripe and want US banking and a Delaware structure investors recognize, the LLC-as-primary approach is usually simpler. If your revenue is EU-first with the US as a smaller expansion market, keep the BV primary and use the LLC as a US-facing subsidiary.

Mercury and Relay both accept Dutch applicants post-EIN, with no US visit required, and both integrate cleanly with Stripe if you're routing US customer payments through it. Because the Netherlands has no exchange controls and the euro is fully convertible, moving money between your BV and your US LLC (or between you personally and the LLC) carries none of the friction founders in exchange-controlled countries deal with -- the practical consideration is transfer pricing and intercompany agreement documentation if the BV and LLC trade with each other, which your Dutch accountant will want formalized regardless of US requirements.

Wyoming's annual report and $60 fee are due by the first day of your formation anniversary month; Delaware's franchise tax (up to $400 under 2026 rates for most small LLCs) is due every June 1. Form 5472 and the pro-forma 1120 are due April 15, with an automatic extension to October 15 via Form 7004. If your BV owns the LLC, make sure your Dutch corporate income tax filing reflects the US subsidiary correctly -- this is a Dutch-side compliance step independent of anything the IRS requires, and it's easy to overlook since it doesn't have its own dedicated form the way Form 5472 does.

The US-Netherlands income tax treaty has been in force since 1993, with a 2004 protocol that modernized anti-treaty-shopping provisions and eliminated source-country withholding on certain intercompany dividends -- one of the more favorable treaties in this guide series for structures involving a holding company. For a US LLC treated as a disregarded entity owned by a non-resident, the baseline Form 5472 and pro-forma Form 1120 filing requirement applies regardless of the treaty, with the usual $25,000 minimum penalty for missing it. Where the treaty matters most is if you later convert to a C-Corp structure or the LLC starts paying dividends up to a Dutch parent -- at that point, treaty-reduced withholding rates become directly relevant, which is worth discussing with a cross-border tax advisor before that structure change happens, not after.