Form a Wyoming LLC from Belgium: Complete 2026 Guide

What makes Wyoming worth a look for someone in Belgium: the state fee is $100 on paper ($102 online), and after that the state-level upkeep is $60 (based on in-state assets, minimum $60, filed on the anniversary month). The state levies no state income tax and no franchise tax. Wyoming does not publicly list LLC member or manager names in its formation filings. None of this changes your Belgium tax position, which sits on top of the US picture, but it does mean Wyoming itself adds little friction. Among the five states we cover, Wyoming is the lowest-friction ongoing cost among the privacy-oriented states.

Belgian 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. Belgium is in the euro area, so a founder funds the LLC with an ordinary international transfer in euros converted to dollars. Belgium taxes individuals who hold low-taxed foreign entities under its Cayman tax rules, so the Belgian analysis is the main task.

Choose Wyoming when 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. If your priorities lean another way, compare the other four states first, because moving a Wyoming LLC to another state later means dissolving it and forming a new one.

Checklist once the EIN letter arrives: (1) Operating Agreement signed and stored; (2) bank account application submitted; (3) Stripe and/or PayPal applications, subject to their own review; (4) your Wyoming annual obligation ($60 minimum, filed in your LLC's anniversary month) in your calendar; (5) Form 5472 with a pro forma 1120 on the federal calendar. 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.

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

Forming from Belgium is a five-step job. One: choose and check the name. Two: appoint a registered agent with a physical Wyoming address. Three: file the Wyoming formation documents. Four: obtain the EIN, entering "Foreign" or "N/A" where Form SS-4 asks for an SSN or ITIN; by phone on 267-941-1099 it takes about 45-60 minutes, by fax or mail 4-6 weeks. Five: open the business bank account online. No US trip is needed at any point.

A Belgian law firm's note says Belgium's controlled-foreign-company rules apply to corporate taxpayers, and that individuals are covered by the Cayman tax rules instead. From 2024, a Belgian resident individual who holds a low-taxed entity can be caught whatever percentage is held. The note says an entity is low-taxed where it is not subject to income tax, or is subject to tax of less than 15 percent of taxable income if outside the European Economic Area, measured under Belgian rules. The entity must be disclosed in the personal tax return, the assessment period extends to 10 years, and income can be taxed directly in your hands unless you show economic substance. Whether a particular LLC counts as a covered entity is a question for a Belgian adviser.

For a Belgian owner whose main task is the Cayman tax analysis, 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 a Belgian owner, the Cayman tax rules are the main tax question, because they reach individuals who hold low-taxed entities.

Here is the first-year budget for a Wyoming LLC owned from Belgium. State filing: $100 ($102 online). Registered agent: typically $100-150 a year, or included in EasyBrise Global Launch at $295 for year one ($149 a year after that). EIN: free if you apply to the IRS yourself. Bank account: usually free at Mercury or Relay. Recurring state requirement: $60 (based on in-state assets, minimum $60, filed on the anniversary month). Most founders land well under $500 all-in for year one.

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

As a Belgian 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. Belgian 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 Belgian law firm's note describes the CFC regime as applicable to Belgian corporate taxpayers and says individuals fall under the Cayman tax rules. KPMG's summary of Belgian CFC guidance likewise refers to the corporate tax return. So an individual owner of a US LLC should not look to the CFC safe harbours, and should ask a Belgian adviser how the Cayman rules treat the LLC.