U.S. founders with foreign companies: the first compliance map
Connect ownership, control, payroll, entity classification, information reporting, and retirement planning.
Read the guideQuestions to frame first
Begin with facts, dates, and ownership.
- Where is the company managed?
- When is equity earned and taxed?
- How does a move affect a future exit?
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Common planning threads
Rules vary by country, status, year, account, and personal facts. Confirm material decisions against current primary sources.
Moving a company across borders
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Discuss this topicEntity selection
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideFounder equity
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideStock options
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideQSBS considerations
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Discuss this topicForeign corporations
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideBusiness succession
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideLiquidity events
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideInternational payroll
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guidePermanent-establishment concerns
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideArticle library · 19 guides
Read about business owners & founders
Use these source-linked guides to understand the recurring decisions, then confirm how the rules apply to your countries and circumstances.
Concentrated stock before an international move
How to frame diversification, equity compensation, tax residence, and liquidity without letting one decision dictate the rest.
Read the guideConcentrated company stock before a cross-border move
Coordinate vesting, exercise, sale, residence, sourcing, custody, and diversification before relocating.
Read the guidePlanning before moving to the United States
A pre-arrival framework for residence dates, investments, entities, trusts, pensions, and records.
Read the guidePlanning before leaving the United States
Coordinate residence, account access, compensation, retirement plans, estate documents, and any expatriation analysis before departure.
Read the guideUnderstanding the covered expatriate tests
Review net worth, average tax liability, five-year compliance, exceptions, and the mark-to-market regime before expatriation.
Read the guideThe first reporting review for a foreign trust
Identify trust classification, U.S. owners and beneficiaries, distributions, contributions, and information returns.
Read the guideA currency policy for globally mobile families
Move beyond forecasts and connect currency exposure to spending, liabilities, taxes, and the structure of the portfolio.
Read the guideFamily governance when heirs live in different countries
A practical framework for decision rights, communication, entities, and succession across generations and jurisdictions.
Read the guideStarting a Business Abroad as a U S Citizen
American founders choosing a local business structure. A practical long-form guide to compare entity types and legal liability, classify the entity for u s tax purposes, review controlled company and partnership rules, and the decisions that connect them.
Read the guideMoving a Founder to the United States
International entrepreneurs planning a U S relocation. A practical long-form guide to choose immigration and tax residency timing, review company shares options and founder equity, consider basis valuation and pre immigration transactions, and the decisions that connect them.
Read the guideStock Options and Restricted Stock Across Borders
Employees who earn equity in one country and vest or exercise in another. A practical long-form guide to build the grant vest exercise and sale timeline, determine sourcing in each country, review withholding and employer reporting, and the decisions that connect them.
Read the guideSelling a Business While Living Abroad
Owners preparing for a sale involving multiple tax jurisdictions. A practical long-form guide to establish residence and ownership before the process, model asset sale and stock sale outcomes, review earnouts rollover equity and escrow, and the decisions that connect them.
Read the guideForeign Companies and Controlled Foreign Corporation Rules
U S shareholders who need a practical CFC overview. A practical long-form guide to determine ownership and control, explain current income inclusion concepts, identify key forms and accounting data, and the decisions that connect them.
Read the guideRetirement Saving for American Entrepreneurs Abroad
Self employed Americans without a simple employer plan. A practical long-form guide to map earned income after exclusions and credits, compare u s and local retirement arrangements, review foreign pension classification, and the decisions that connect them.
Read the guideInternational Banking for a Small Business
Owners receiving payments and paying expenses in several currencies. A practical long-form guide to separate personal and business accounts, choose operating collection and reserve currencies, control payment fraud and user access, and the decisions that connect them.
Read the guidePermanent Establishment Risk for Remote Founders
Business owners and executives working from another country. A practical long-form guide to explain why physical location can tax a business, review authority contracts and local operations, assess payroll employer and vat obligations, and the decisions that connect them.
Read the guideCross Border Succession Planning for a Family Business
Owners transferring a company to family members in different countries. A practical long-form guide to define control income and ownership goals, value the business and identify tax jurisdictions, compare gifts sales trusts and insurance, and the decisions that connect them.
Read the guideThe Founder Expatriation Decision
U S citizens and long term residents considering departure before a liquidity event. A practical long-form guide to clarify personal and business reasons for leaving, test covered expatriate status, value company interests and deferred compensation, and the decisions that connect them.
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