Do Romania's controlled foreign company rules apply to individuals?

As described by Deloitte, the rules apply to Romanian corporate income taxpayers that control a foreign company, with control meaning at least 50 percent of capital or profits, and they took effect on 1 January 2018. They do not describe individual owners, but ask a Romanian adviser to confirm your own position.

Can I form an LLC in Wyoming if I live in Romania and have never visited the US?

For a founder in Romania, yes, entirely remotely. Wyoming does not ask for residency or a trip to the US, and no SSN is required. A registered agent provides the Wyoming address, and the EIN application uses "Foreign" or "N/A" where an SSN would go.

What is the dividend tax in Romania in 2026?

Secondary sources report that the dividend tax rose from 10 percent to 16 percent from 1 January 2026. Confirm the current rate with ANAF or a Romanian accountant before relying on it.

How long does a Wyoming LLC take from Romania?

For a founder in Romania, expect a few business days to roughly two weeks for Wyoming 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.

What ongoing filings does a Romanian founder need for a Wyoming LLC?

For a founder in Romania, the federal Form 5472 and pro forma Form 1120 come due every year, with a $25,000 minimum penalty for a missed filing. On the state side, Wyoming's requirement is $60 minimum, filed in your LLC's anniversary month.

Is a Romanian micro-enterprise or a US LLC better for a freelancer?

It depends on your clients and on the Romanian tax result. The micro-enterprise regime reportedly has a 1 percent turnover rate, a 100,000 euro cap and a one-employee requirement, while an LLC suits international clients and US banking. Compare the whole path to personal income with an accountant.

Is there an income tax treaty between Romania and the United States?

Yes. A comprehensive treaty has been in force since 1974. For an LLC earning only non-US-source income it changes little, because there is usually no US federal income tax to reduce.

Form a Wyoming LLC from Romania: Complete 2026 Guide

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

Start your formation View pricing

$100 · State filing fee

$60 minimum · Annual fee

2-5 business days · Avg. filing time

Quick Summary

Country: Romania
State: Wyoming
Avg. filing time: 2-5 business days
State filing fee: $100 (mail) / $102-104 (online)
Annual report fee: $60 minimum (based on in-state assets, per Wyoming Statute § 17-29-209)

Why Wyoming

Why do Romanian founders look at Wyoming? Mostly because the state-level side is predictable. The filing fee is $100 ($102 online), the ongoing requirement is $60 (based on in-state assets, minimum $60, filed on the anniversary month), and the state applies no state income tax and no franchise tax. Wyoming does not publicly list LLC member or manager names in its formation filings. Keep in mind that the state says nothing about how Romania taxes you; that depends on Romania law and is covered further down this page. What Wyoming offers is a low, predictable annual cost and strong privacy.

For Romanian Founders

Romanian 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. Romania is an EU member but uses the leu, so a Romanian owner funds the LLC with an ordinary international transfer in lei converted to dollars. The questions for a founder in Romania are mostly about the Romanian tax position and about how the LLC compares with a local company.

Is Wyoming Right For You

The case for Wyoming: 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. The case against is simply that another state may suit your priorities better, and changing states after formation means closing the LLC and starting a new one.

After Formation Checklist

Three things to do straight after formation. First, the paperwork: an Operating Agreement, and a note of the EIN letter's location (if it is lost, ask the IRS for Form 147C). Second, the money side: bank account, then Stripe or PayPal subject to their review. Third, the calendar: your Wyoming annual obligation ($60 minimum, filed in your LLC's anniversary month) and the federal Form 5472 and pro forma 1120. 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.

Calling The IRS From Romania

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Romania is seven hours ahead of Eastern Time for most of the year, so the window runs from 1 p.m. to 6 a.m. Romanian time, with a shorter gap for a few weeks when the US and Europe change clocks on different dates. Call in your afternoon or evening and plan on 45-60 minutes.

Forming In Wyoming Step By Step

For a Romania-based owner the order of operations is: registered agent first (you need their Wyoming address for the filing), then the Articles of Organization, then the EIN, then the bank account. The EIN application is Form SS-4; leave the SSN field as "Foreign" or "N/A". Calling the IRS international line (267-941-1099) is the fast route at about 45-60 minutes; faxing or mailing the form takes 4-6 weeks. Once you hold the EIN letter, bank and payment applications can begin.

Wyoming LLC For Romanian Founders

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

Five Year State Cost Of A Wyoming LLC

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 Romanian owner, the state fee is small beside the Romanian dividend tax and the question of how Romania treats the LLC, so plan for a written view from a Romanian accountant before you form.

What A Wyoming LLC Costs From Romania

Budgeting for a Wyoming LLC from Romania? The one-time state fee is $100 ($102 online). Every LLC then needs a registered agent (typically $100-150 a year); the EIN itself costs nothing when you apply to the IRS directly; and Mercury or Relay accounts are usually free. The yearly state-side item is $60 (based on in-state assets, minimum $60, filed on the anniversary month). Bundled, EasyBrise Global Launch costs $295 for year one with a registered agent included and $149 a year to renew.

Banking From Romania Mercury And Relay

Romania 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 Romania. Lei are converted to dollars when you fund the account, so compare the rate and any fee at your Romanian bank. Romania takes part in the Common Reporting Standard, so Romanian banks exchange account information automatically.

Your Recurring Dates As A Romanian Owner

As a Romanian 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 1 p.m. to 6 a.m. Romanian time for most of the year (the gap shrinks to six 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.

Romanian Tax Rules And The United States LLC

Romania's rules on controlled foreign companies came in with the EU Anti-Tax Avoidance Directive on 1 January 2018. As reported by Deloitte, they apply to Romanian corporate income taxpayers that control a foreign company, with control meaning a holding of at least 50 percent of capital or profit rights, so they are written for companies and not for an individual who owns a US LLC directly. That is a reading of the corporate rules and not a clearance of your structure. A Romanian resident is taxed on worldwide income, so ask a Romanian accountant for a written view on the LLC and on how profit you bring into Romania is taxed.

Why Romanian Controlled Foreign Company Rules Are Written For Companies

Romania transposed the EU directive on controlled foreign companies with effect from 1 January 2018. In the description published by Deloitte, the rules apply to Romanian corporate income taxpayers that control a foreign company, using a control test of at least 50 percent of capital or profits and a comparison between the foreign tax actually paid and the Romanian tax that would have been due. They do not describe individuals who own a foreign LLC, but a Romanian adviser should still confirm your position.

Requirements

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

Costs

Item	Cost
State filing fee	$100 (mail) / $102 (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 (Mercury / Relay)
EasyBrise Global Launch (year 1, incl. registered agent)	$295
EasyBrise renewal (year 2+)	$149/yr

Who Should Choose Wyoming

Choose Wyoming 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

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

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 Romania

Or browse all formation guides by country.

Ready to start your Wyoming LLC?

No SSN and no U.S. address required. Get your LLC, EIN and banking readiness handled in one place.