If your company at home holds its US companies directly, each one files its own return. Under US tax law, a foreign company cannot head a consolidated return. A US holding in between can: if it holds at least 80 percent of the votes and value of its subsidiaries, the group may file together.
We form your holding company as a Delaware corporation, keep its resolutions and the register of your subsidiaries, and look after it every year, in English.
plus Delaware franchise tax (minimum $175) and the $50 annual report
Form a holdingWho the holding company is for
What the holding doesNon-binding examples. Whether a holding fits your situation is settled in the tax plan, coordinated with your accountant at home.
The package
The holding is a Delaware corporation, with everything in the Delaware C Corporation package plus the extra work a holding company needs. In the first year you get every service in the annual package; from the second year on, everything continues under the annual package.
We file your formation electronically with the Delaware Division of Corporations and prepare the document set for your route. We pass the state fee on with no markup.
We keep the register of your subsidiaries and prepare the holding's resolutions, for example on a distribution or a loan. For the agreements between the holding and its subsidiaries, you get our templates.
We submit your Mercury application with you as soon as your documents and EIN are in. You also get euro account details with your own IBAN through Wise and, if you come to Austin, a personal introduction at a traditional US bank.
We apply for your Employer Identification Number (EIN) with the IRS. And we file the mandatory BE-13 report with the Bureau of Economic Analysis, the filing many founders have never heard of.
Delaware requires every corporation to have a Registered Agent with an address in the state. It's included from day one: mail from authorities and courts reaches you by email, and if a letter has a deadline, we tell you what to do.
Our Austin address goes on your letterhead and invoices, plus a US phone number with call answering.
Shareholder meeting and board of directors meeting, resolutions and minutes, registers, taxes and Delaware filings, and a calendar with every deadline. You sign, we do the rest.
The six points in detailUS-law contract templates for your corporation's day-to-day business, from your first customer contract to your first investor. Plus support in English, as often as you need it.
Included every year
With free consultations.
Two paths, clear prices
That determines which documents the holding needs from day one. Everything else is the same either way: the formation, the holding resolutions, the subsidiary register, the Registered Agent, annual compliance and our support in English.
On top of the corporation's document set come the documents for your parent company and for the holding.
plus Delaware franchise tax (minimum $175) and the $50 annual report
Choose this pathFor investors who keep their US investments under one roof.
plus Delaware franchise tax (minimum $175) and the $50 annual report
Choose this pathFrom year two, your corporation files its annual report by March 1 ($50) and pays the franchise tax, at least $175 for up to 5,000 authorized shares. Bookkeeping is only added if you book it: from $250 a month, starting when you begin trading.
Not sure which path fits? Book a consultation or call our office: +1 512 647 1128. You can order directly on either path.
How it works
Everything runs remotely. The timings below reflect our experience, not guarantees.
Pick your path and extras on the order card. You see the total right away.
We file with the Division of Corporations and prepare your document set.
Without a US Social Security number, we apply for the EIN by fax. The IRS quotes about four business days.
We file the mandatory report with the Bureau of Economic Analysis on time.
With your formation documents and IRS letter (CP575 or 147C), we submit the application together with you. Mercury decides after its own review.
According to Mercury, no visit to the US is required. You only travel to Austin if you want an introduction to a traditional US bank. That is optional.
Accounts
Annual compliance
A Delaware corporation has obligations, year after year. We take care of these six, in the formation package from day one and then with the annual package.
We set the date and prepare the agenda and resolutions: at the shareholder meeting, electing the directors and acknowledging the annual financial statements; at the board of directors, appointing the officers and ratifying the company's business. In writing or by video: we write the minutes and collect signatures electronically.
We keep your corporation's resolutions and minutes, the stock ledger and the list of directors and officers. Digital and always up to date.
Every year by March 1, the annual report (Annual Franchise Tax Report) with the directors' names goes to Delaware, with a fee of $50. Then there's the franchise tax: under the authorized shares method, at least $175 for up to 5,000 shares, prorated in the first year. The first filing is due on March 1 of the year after formation.
The Delaware Registered Agent stays in the annual package. Mail from authorities and courts reaches you by email, and we flag the deadlines.
Every deadline with Delaware, the IRS and the Bureau of Economic Analysis is in your calendar, and we remind you in good time. Since March 2025, the FinCEN report no longer applies to companies formed in the US, confirmed by a final rule of August 11, 2026. If it comes back, we'll handle it at no extra charge.
Unlimited support in English. Need a resolution for a new account, a contract or a loan? We prepare it, within the usual scope and at no extra charge. Custom documents drafted by the attorneys on the firm's team: $450 per matter.
Resolutions and minutes
When you want to work with a regulated supplier, take out a loan or sell your company, the first thing the other side asks for is your company's resolutions and minutes (the minute book). They show who owns the company, who runs it, who can sign and what was decided when.
If they are missing, they cannot be cleanly recreated after the fact. That is why we keep them from day one. When the moment comes, you just send a link.
BE-13
If a foreign person directly or indirectly holds at least ten percent of the voting rights, the U.S. Bureau of Economic Analysis requires the BE-13 filing (15 CFR 801.7), even if it never contacts you. The deadline: 45 calendar days from formation.
We file it with every formation, as a short Claim for Exemption where total costs are up to $40 million. Above that, the full form applies, quoted individually.
Template library
Every template in English, from your first customer contract to your first investor. The bylaws, resolutions and minutes of your corporation are already part of the package.
Once you've paid, sign in at mtbonnell.com/vorlagen with the email address you ordered with. No password needed: we send you a code by email. The templates are tailored to your corporation: the contracting party is a corporation, with shareholders, a Board of Directors and Officers. They are no substitute for advice on your specific case: where it really matters, the attorneys on the firm's team draft the document.
What the holding does
The holding owns the shares of your US companies. The subsidiaries do the business. The benefits come from US tax law and Delaware law.
If the holding owns at least 80 percent of a subsidiary's voting power and value, both belong to a group that may file together. The group's taxable income is based on the results of all members, profits and losses combined. A foreign company, such as your company at home, cannot be a member.
If a subsidiary pays a dividend to the holding and both belong to the same group, the holding deducts 100 percent of the dividend. That way profit moves up without being taxed again along the way.
Delaware taxes income from activity in the state at 8.7 percent. A company whose activity in Delaware is limited to holding and managing intangible assets such as shareholdings is exempt. If you use the exemption, you file Form CIT-HIC every year.
The holding is the same corporation as in the Delaware C Corporation package, plus the work of a holding company.
Sources: 26 U.S.C. §§ 243, 1501, 1504; Treas. Reg. § 1.1502-11; 30 Del. C. § 1902; Delaware Division of Revenue, Form CIT-HIC.
Holding or Delaware C Corporation
Legally, the holding is a Delaware corporation, just like in the Delaware C Corporation package. The difference is its job: the holding owns, the subsidiaries operate. That is why the holding package covers the work a parent company needs, not what belongs to an operating company.
| Comparison | This package Holding in Delaware owns your US companies | Delaware C Corporation does business itself |
|---|---|---|
| Role | Owns the shares of your US companies | Does business itself |
| Formation, EIN, BE-13, Registered Agent, annual compliance | Included | Included |
| Holding resolutions and subsidiary register | Included | Not included |
| Templates for agreements between the holding and its subsidiaries | Included | Not included |
| Credit Builder as an add-on | At the operating subsidiary | Optional |
| Registration in other states | At the operating subsidiary | Optional |
Either works. If you form the holding first, it forms its subsidiaries itself, and the ownership is set up correctly from the start. If you already have US companies, you move them under the holding later. That is a separate process with tax consequences, which we clarify in advance and quote you a price for.
You form the operating subsidiary with its own package, for example as a Texas C Corporation or Delaware C Corporation, choosing the "Part of a corporate group" option.
Extras
The package covers everything a holding company needs. You can add these services in the order card now, or later at the same prices.
In writing: a clean structure between parent and US subsidiary, or between you and your corporation. Coordinated with your accountant at home.
Full detailsIn writing: which route to the USA fits you and your team, prepared with the immigration attorney on the firm's team. Filing and government fees are separate.
Full detailsCertificate of Good Standing and a notarized Certificate of Incumbency, both with apostille.
Full detailsFinancial statements, Form 1120 and Form 5472, filed electronically. For $1,500 we first review your records; the amount is credited toward our fixed-price quote.
Questions
Our office in Austin answers around the clock, in English.
+1 512 647 1128 Or book a consultationOrder
First choose your route, then the extras you need. You see the total instantly; state fees are shown separately.
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