Form a Wyoming LLC from Austria: Complete 2026 Guide

Wyoming is a common choice for Austrian founders who want a US LLC without moving to the US. Filing costs $100 by mail ($102 online where available), and the yearly state obligation is $60 (based on in-state assets, minimum $60, filed on the anniversary month). Wyoming has no state income tax and no franchise tax, which keeps state-level compliance simple, although what Austria does with the LLC's profits is a separate question. On privacy: Wyoming does not publicly list LLC member or manager names in its formation filings. In short, Wyoming is the lowest-friction ongoing cost among the privacy-oriented states.

Forming in Wyoming costs $100 in state fees ($102 online where available). Add a registered agent, which every state requires and which typically runs $100-150 a year, a free IRS EIN application, and a US business bank account that is usually free with Mercury or Relay. Ongoing state cost: $60 (based on in-state assets, minimum $60, filed on the anniversary month). EasyBrise's Global Launch plan is $295 for year one including a registered agent, then $149 a year to renew, so most founders in Austria budget well under $500 for the first year, state fee included.

Austrian 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. Austria is in the euro area, so a founder funds the LLC with an ordinary international transfer in euros converted to dollars. The Austrian tax analysis turns on how the LLC is classified, so plan to get a written view from an Austrian adviser.

Wyoming tends to be the right fit if you want the lowest ongoing annual cost combined with strong privacy and no state income tax, and you don't need a Delaware-specific court system or investor familiarity. Compare it with the other four states on cost, privacy and reporting before filing; switching states later means dissolving and re-forming rather than a simple amendment.

After your Wyoming LLC and EIN are in place: sign an Operating Agreement (banks and payment processors ask for it even where the state doesn't), skip BOI reporting because FinCEN's rule in force since August 14, 2026 permanently exempts all US-formed LLCs, open the bank account, apply to Stripe or PayPal (each runs its own eligibility review), and put your Wyoming annual obligation ($60 minimum, filed in your LLC's anniversary month) plus the federal Form 5472 and pro forma 1120 deadline in your calendar.

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Austria is six hours ahead of Eastern Time for most of the year, so the window runs from noon to 5 a.m. Austrian 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.

The steps are the same for any Austria-based founder: pick a name, file Articles of Organization with the Wyoming Secretary of State (yourself or through your registered agent), appoint a registered agent with a physical Wyoming address, then apply for an EIN. You have no US Social Security Number, so on Form SS-4 you enter "Foreign" or "N/A" in that field. The phone route (267-941-1099, international callers) usually takes 45-60 minutes on the line; fax or mail takes 4-6 weeks. With the EIN in hand you apply for a US business bank account remotely.

For an Austrian owner whose main task is classification, Wyoming keeps the US side light: $100 to file, a $60 minimum annual fee and no state income tax.

Over five years, the state-level cost of a Wyoming LLC is a $100 filing fee plus $60 a year for five years, so $400 in total, before the registered agent. That makes Wyoming the middle of the five states on this measure. The same arithmetic across the five states runs from $50 to $2,110. For an Austrian owner, the first question is how Austria classifies the LLC, because that decides whether profit is taxed as it arises or only when you take it out.

Austria 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 Austria. Euros are converted to dollars when you fund the account, so compare the rate and any fee at your Austrian bank.

As an Austrian owner, your recurring dates look like this. State: Wyoming's annual report and $60 minimum fee fall due in your LLC's anniversary month. 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. Austrian 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.

The Austrian adviser's note describes a comparability test, called Typenvergleich, that compares the foreign entity with the closest Austrian type using criteria that include separate legal personality, limited liability and the involvement of owners in decisions. Applying it to a US LLC takes analysis, and the note says the result must be supported by an expert opinion from a chartered accountant or tax adviser. Ask your adviser for that classification in writing before the first year ends.

An Austrian tax adviser's note says Austria classifies a foreign entity by comparing it with the closest Austrian entity type, and that only Austrian law decides comparability. If the LLC is treated as transparent, its income is attributed directly to the owners. If it is treated as opaque, owners are generally taxed when profits are distributed. For individuals the note mentions progressive rates of up to 55 percent and, for distributions, a special flat rate of 27.5 percent, depending on classification. Separate Austrian rules on low-taxed passive income, in force from 1 January 2019, are described in a BDO summary for Austrian corporations, and that summary does not mention individuals.