{"id":86901,"date":"2025-02-28T15:05:02","date_gmt":"2025-02-28T15:05:02","guid":{"rendered":"https:\/\/ins-globalconsulting.com\/news-post\/costituire-una-filiale-negli-stati-uniti\/"},"modified":"2025-09-25T15:53:08","modified_gmt":"2025-09-25T15:53:08","slug":"costituire-una-filiale-negli-stati-uniti","status":"publish","type":"news","link":"https:\/\/ins-wpprod.com\/it\/news-post\/costituire-una-filiale-negli-stati-uniti\/","title":{"rendered":"Costituire una filiale negli USA: la migliore guida 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"86901\" class=\"elementor elementor-86901 elementor-86509\" data-elementor-post-type=\"news\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d218ecd e-flex e-con-boxed e-con e-parent\" data-id=\"d218ecd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8bdd7d3 elementor-widget elementor-widget-text-editor\" data-id=\"8bdd7d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Espandersi negli Stati Uniti presenta enormi opportunit\u00e0 per le aziende nuove o gi\u00e0 stabilite. Con un mercato vasto di consumatori, numerosi ambienti disseminati tra vari Stati e localit\u00e0, e l&#8217;accesso ad un&#8217;innovazione d&#8217;avanguardia, gli Stati Uniti offrono qualcosa per ogni azienda alla ricerca di crescita globale, riconoscimento e successo a lungo termine.<\/strong> Tuttavia, evitare i pericoli e ottimizzare le complicazioni o stabilire un&#8217;entit\u00e0 locale legalmente riconosciuta in un nuovo paese richiede sempre un&#8217;attenta pianificazione, e gli Stati Uniti non fanno eccezione, con successo, richiedendo una buona comprensione di come creare una filiale negli Stati Uniti <strong>in mezzo a considerazioni normative, finanziarie e operative locali uniche.<\/strong><\/p>\n<p>Mentre costituire una filiale, o societ\u00e0 sussidiaria, negli Stati Uniti fornisce molti vantaggi, tra cui la protezione di responsabilit\u00e0 e benefici fiscali, il processo coinvolto nell&#8217;incorporazione, cos\u00ec come la sua costante conformit\u00e0 e la gestione, possono essere <strong>intricati e dispendiosi. Le societ\u00e0 devono adempiere sia a leggi statali che federali, ottenere le registrazioni necessarie, e mantenere una corretta governance aziendale per garantirsi il buon funzionamento.<\/strong><\/p>\n<p><strong>Per aiutarvi, questa guida fornisce una panoramica esaustiva di che cos&#8217;\u00e8 una filiale aziendale estera nel contesto degli Stati Uniti, i passi chiave coinvolti nella costituzione della stessa, ed esplora approcci alternativi,<\/strong> come collaborare con un Employer of Record (EOR) negli Stati Uniti. Per molte aziende, un EOR pu\u00f2 offrire una soluzione pi\u00f9 economica e veloce per entrare nel mercato statunitense gestendo le responsabilit\u00e0 legate all&#8217;impiego senza richiedere la costituzione di una filiale formale.<strong> Valutando i pro e i contro di ogni opzione,<\/strong> le aziende possono prendere decisioni informate che si allineano con i loro obiettivi a lungo termine e strategie di espansione.<\/p>\n<h2>Che cos&#8217;\u00e8 una filiale estera?<\/h2>\n<p><strong>In termini generali, una filiale, una societ\u00e0 sussidiaria, \u00e8 una societ\u00e0 appartenente o controllata da un&#8217;altra azienda, che funge da azienda madre. <\/strong>Una filiale opera come un&#8217;entit\u00e0 legale indipendente a proprio modo ma rimane sotto il controllo diretto della propria societ\u00e0 madre. <strong>Questo tipo di relazione strutturale permette alle aziende di espandersi in nuovi mercati mentre si mitigano i rischi finanziari ed operativi tramite una separazione di responsabilit\u00e0<br \/>\n<\/strong><\/p>\n<p>Spesso, una filiale pu\u00f2 essere interamente posseduta (controllata al 100% dalla societ\u00e0 madre) o parzialmente posseduta (in cui la societ\u00e0 madre detiene una partecipazione di maggioranza ma non l&#8217;intera quota), anche se a seconda dello Stato e del settore possono applicarsi leggi e trattamenti fiscali diversi.<\/p>\n<h2>Definizione e caratteristiche chiave di una filiale aziendale estera <a href=\"https:\/\/ins-wpprod.com\/countries\/us\/employer-of-record\/\">negli Stati Uniti<\/a><\/h2>\n<p><strong>Solitamente definita dal diritto societario dei singoli Stati degli Stati Uniti, una filiale estera \u00e8 un&#8217;entit\u00e0 commerciale giuridicamente distinta che \u00e8 costituita ai sensi del diritto statale ed \u00e8 di propriet\u00e0 maggioritaria di un&#8217;altra entit\u00e0 aziendale, <\/strong>nota come societ\u00e0 madre. La percentuale della filiale controllata di cui \u00e8 proprietaria la capogruppo pu\u00f2 variare <strong>dal 50 al 100%.<\/strong><\/p>\n<p>Negli Stati Uniti, questa struttura permette alle aziende internazionali di stabilire una presenza locale pur mantenendo <strong>un grado di separazione dalle sue operazioni principali.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-51729 size-thumbnail\" role=\"img\" src=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg\" alt=\"legal protection scales\" width=\"150\" height=\"150\" srcset=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 150w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 300w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 1024w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 1536w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 2048w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 54w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/p>\n<h2>Caratteristiche chiave di una filiale estera negli Stati Uniti<\/h2>\n<p>\u2705 <strong>Entit\u00e0 giuridica distinta<\/strong> &#8211; Una filiale \u00e8 giuridicamente distinta dalla sua societ\u00e0 madre, il che significa che opera come un&#8217;entit\u00e0 indipendente con <strong>i propri diritti, obblighi e responsabilit\u00e0 fiscali.<\/strong> Questa separazione garantisce che eventuali debiti, controversie legali o obblighi finanziari sostenuti dalla filiale<strong> non abbiano un impatto diretto sulla societ\u00e0 madre, fatta eccezione per la quota di propriet\u00e0 della capogruppo.<\/strong> Ci\u00f2 \u00e8 in diretto contrasto con altre strutture pi\u00f9 semplici utilizzate dalle societ\u00e0 madri, come una filiale, che non \u00e8 un&#8217;entit\u00e0 separata.<\/p>\n<p>\u2705 <strong>Responsabilit\u00e0 Limitata &#8211;<\/strong> Uno dei maggiori vantaggi della creazione di una filiale negli Stati Uniti \u00e8 il concetto di responsabilit\u00e0 limitata. <strong>Il rischio della societ\u00e0 madre \u00e8 generalmente limitato al capitale che ha investito nella filiale controllata, proteggendola da perdite finanziarie o sanzioni.<\/strong> Questa protezione \u00e8 particolarmente utile nei settori che presentano un elevato rischio di contenzioso, quali i prodotti farmaceutici o la tecnologia, o in quelli a rischio considerevole, come i servizi finanziari.<\/p>\n<p>\u2705 <strong>Conformit\u00e0 locale e obblighi normativi<\/strong> &#8211; Una filiale operante negli Stati Uniti deve rispettare le leggi federali, statali e locali, che includono:<\/p>\n<ul>\n<li><strong> Corporate Governance &#8211;<\/strong> Deposito di statuti, nomina degli amministratori, e il mantenimento costante dei registri aziendali.<\/li>\n<li><strong>Leggi sul lavoro<\/strong> &#8211; Aderendo alle normative del lavoro a tutti i livelli, dal Fair Labor Standards Act (FLSA) per le protezioni dei lavoratori specifiche dello stato e oltre.<\/li>\n<li><strong>Conformit\u00e0 fiscale<\/strong> &#8211; Registrazione presso il <strong>Internal Revenue Service (IRS)<\/strong> e le agenzie fiscali statali applicabili, deposito dichiarazioni dei redditi delle societ\u00e0, e garantire la conformit\u00e0 con i regolamenti sulle imposte sui salari.<\/li>\n<li><strong>Informativa finanziaria<\/strong> &#8211; A seconda dello stato e del tipo di entit\u00e0, le controllate possono essere soggette a controlli annuali, informazioni finanziarie (e rendicontazione SEC se negoziate pubblicamente).<\/li>\n<\/ul>\n<p>\u2705<strong> Residenza fiscale e benefici<\/strong> &#8211; Una filiale controllata costituita e gestita negli Stati Uniti \u00e8 considerata come un ente residente fiscale statunitense, il che significa che \u00e8 <strong>soggetta all&#8217;imposta sul reddito delle societ\u00e0 a livello federale e statale.<\/strong> Tuttavia, questo status consente anche l&#8217;accesso a vari vantaggi fiscali, quali:<\/p>\n<ul>\n<li><strong>Corporate Tax Rate<\/strong> &#8211; A partire dal 2025, l&#8217;aliquota fiscale federale per le societ\u00e0 residenti \u00e8 un tasso forfettario del 21%, con imposte statali che variano inoltre dallo 0% (ad esempio Wyoming, South Dakota) a oltre il 9% (ad esempio California, New Jersey).<\/li>\n<li><strong>Accordi sulla doppia imposizione (DTA)<\/strong> &#8211; Gli Stati Uniti hanno trattati fiscali con oltre 60 paesi, che possono aiutare le aziende straniere evitare la doppia imposizione e beneficiare di aliquote ridotte di ritenuta fiscale su dividendi, interessi e royalties.<\/li>\n<li><strong>Incentivi specifici per lo Stato<\/strong> &#8211; Alcuni stati, come il Delaware e il Nevada, offrono politiche fiscali favorevoli che attirano le imprese straniere riducendo o eliminando le imposte societarie in situazioni specifiche.<\/li>\n<\/ul>\n<p>\u2705 <strong>Flessibilit\u00e0 operativa<\/strong> &#8211; A differenza di una filiale, che opera tipicamente all&#8217;interno dell&#8217;ambito della societ\u00e0 madre, una filiale controllata ha <strong>una maggiore autonomia operativa<\/strong>, il che significa che pu\u00f2 entrare in nuovi settori, formare le proprie partnership, richiedere contratti governativi, garantire un finanziamento indipendente senza controllo parentale diretto. <strong>Questa flessibilit\u00e0 consente alle imprese di adattare le loro operazioni alle nuove opportunit\u00e0 del mercato statunitense e di rispondere efficacemente alla domanda dei consumatori locali.<\/strong><\/p>\n<h2>Tipo di filiali aziendali negli Stati Uniti<\/h2>\n<p><span>Le aziende che si espandono negli Stati Uniti possono strutturare la propria filiale in modi diversi, a seconda delle preferenze fiscali e operative, tra cui:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><span>Societ\u00e0 controllata al 100%<\/span><\/strong><span>\u00a0\u2013 Societ\u00e0 interamente posseduta dalla societ\u00e0 madre, che conferisce a quest\u2019ultima il pieno controllo sulle proprie attivit\u00e0.<\/span><\/li>\n<li><strong><span>Societ\u00e0 controllata parzialmente<\/span><\/strong><span> : la societ\u00e0 madre detiene pi\u00f9 del 50% ma meno del 100% delle azioni della filiale, consentendo un&#8217;influenza significativa pur condividendo la propriet\u00e0 con altri azionisti.<\/span><\/li>\n<li><strong><span>Sussidiaria di joint venture<\/span><\/strong><span>\u00a0: costituita tramite una partnership tra due o pi\u00f9 societ\u00e0, ciascuna delle quali contribuisce con risorse e condivide propriet\u00e0, controllo e profitti come delineato in un accordo di joint venture.<\/span><\/li>\n<li><strong><span>Sussidiaria qualificata del sottocapitolo S<\/span><\/strong><span>\u00a0(QSub) \u2013 Una sussidiaria posseduta al 100% da una societ\u00e0 S, che consente alla sussidiaria di essere trattata come un&#8217;entit\u00e0 ignorata ai fini fiscali.<\/span><\/li>\n<li><strong><span>Societ\u00e0 sussidiaria di un Captive Real Estate Investment Trust<\/span><\/strong><span>\u00a0(REIT): un&#8217;entit\u00e0 con una quota di propriet\u00e0 della societ\u00e0 madre superiore al 50%, utilizzata principalmente per detenere attivit\u00e0 immobiliari al fine di raggiungere specifici obiettivi fiscali e finanziari.<\/span><\/li>\n<\/ul>\n<p><\/p>\n<h2><span>Cos&#8217;\u00e8 una filiale estera negli Stati Uniti?<\/span><\/h2>\n<p><span>Una sussidiaria estera \u00e8 una sussidiaria costituita negli Stati Uniti\u00a0<\/span><strong><span>in cui un&#8217;entit\u00e0 aziendale estera detiene la maggioranza delle azioni<\/span><\/strong><span>\u00a0. Questa struttura consente alle aziende internazionali di operare all&#8217;interno degli Stati Uniti mantenendo un livello di separazione che offre indipendenza finanziaria e operativa.<\/span><\/p>\n<p><span>Oltre ai consueti requisiti riguardanti le filiali, le filiali estere devono rispettare il\u00a0<\/span><strong><span>Foreign Investment in Real Property Tax Act<\/span><\/strong><span>\u00a0(FIRPTA), l&#8217;\u00a0<\/span><strong><span>US Foreign Corrupt Practices Act<\/span><\/strong><span>\u00a0(FCPA) e le normative specifiche del settore, il che rende la consulenza legale particolarmente utile per una corretta conformit\u00e0.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-59275 size-thumbnail entered lazyloaded\" role=\"img\" src=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg\" alt=\"globo terra mondo globale\" width=\"150\" height=\"150\" data-lazy-src=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg\" data-ll-status=\"loaded\" srcset=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg 150w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg 300w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg 1024w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg 1536w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg 2048w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span>In che modo le sussidiarie differiscono dalle filiali e dagli uffici di rappresentanza negli Stati Uniti<\/span><\/h2>\n<p><span>Quando ci si espande negli Stati Uniti \u00e8 fondamentale comprendere le differenze tra le strutture aziendali:<\/span><\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong><span>Struttura aziendale<\/span><\/strong><\/td>\n<td><strong><span>Persona giuridica<\/span><\/strong><\/td>\n<td><strong><span>Responsabilit\u00e0<\/span><\/strong><\/td>\n<td><strong><span>Benefici fiscali<\/span><\/strong><\/td>\n<td><strong><span>Attivit\u00e0 commerciali<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong><span>Sussidiaria<\/span><\/strong><\/td>\n<td><span>Entit\u00e0 separata<\/span><\/td>\n<td><span>Limitato all&#8217;investimento<\/span><\/td>\n<td><span>Idoneo per incentivi fiscali locali<\/span><\/td>\n<td><span>Ampio raggio operativo<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span>Filiale<\/span><\/strong><\/td>\n<td><span>Non separato dalla societ\u00e0 madre<\/span><\/td>\n<td><span>Piena responsabilit\u00e0 del genitore<\/span><\/td>\n<td><span>Nessun vantaggio fiscale locale<\/span><\/td>\n<td><span>Limitato alle operazioni della societ\u00e0 madre<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span>Ufficio di rappresentanza<\/span><\/strong><\/td>\n<td><span>Non separato dalla societ\u00e0 madre<br \/>\n<\/span><\/td>\n<td><span>Responsabilit\u00e0 minima<\/span><\/td>\n<td><span>Non applicabile<\/span><\/td>\n<td><span>Solo ricerche di mercato e collegamento<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span>Perch\u00e9\u00a0<\/span><strong><span>dovreste <\/span><\/strong><span>creare una filiale estera negli Stati Uniti?<\/span><\/h2>\n<p><span>Gli Stati Uniti rappresentano una porta d&#8217;accesso strategica al commercio globale e offrono numerosi vantaggi:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><span>Ambiente favorevole alle imprese:<\/span><\/strong><span> Gli Stati Uniti si sono costantemente classificati <\/span><a href=\"https:\/\/archive.doingbusiness.org\/en\/rankings\" target=\"_blank\" rel=\"noopener\"><span>tra le prime 10 economie per fare affari in termini di clima aziendale, sistema legale e accessibilit\u00e0 al mercato finanziario<\/span><\/a><\/li>\n<li><strong><span>Accesso strategico al mercato<\/span><\/strong><span>: gli Stati Uniti forniscono l\u2019accesso a un\u2019economia da 26 trilioni di dollari e l\u2019accesso ad accordi commerciali di impatto globale come l\u2019USMCA<\/span><\/li>\n<li><strong><span>Vantaggi fiscali:<\/span><\/strong><span> Le aliquote fiscali federali per le societ\u00e0 sono del 21%, con incentivi statali disponibili<\/span><\/li>\n<li><strong><span>Infrastruttura di livello mondiale:<\/span><\/strong><span> Gli <\/span><a href=\"https:\/\/www.pgpf.org\/article\/budget-explainer-highway-trust-fund\/\" target=\"_blank\" rel=\"noopener\"><span>Stati Uniti si classificano al 13\u00a0<\/span><sup><span>\u00b0 posto<\/span><\/sup><span>\u00a0nel mondo in termini di qualit\u00e0 delle infrastrutture locali e globali<\/span><\/a><\/li>\n<li><strong><span>Forte protezione della propriet\u00e0 intellettuale<\/span><\/strong><span>: gli Stati Uniti mantengono solide leggi sui brevetti e sul copyright, proteggendo gli investimenti degli investitori stranieri<\/span><\/li>\n<\/ul>\n<p><\/p>\n<h2><strong><span>Passaggi e requisiti legali e normativi per le filiali negli Stati Uniti<\/span><\/strong><\/h2>\n<p><span>Per costituire una filiale negli Stati Uniti, le aziende devono seguire un processo legale e normativo strutturato. I passaggi chiave includono:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><strong><span>Scegli uno Stato per l&#8217;incorporazione<\/span><\/strong><\/li>\n<\/ol>\n<p><span>Selezionare lo stato giusto per la costituzione \u00e8 fondamentale, poich\u00e9 diversi stati hanno strutture fiscali, contesti normativi e incentivi aziendali diversi. Alcune delle scelte pi\u00f9 popolari includono:<\/span><\/p>\n<ul>\n<li><strong><span>Delaware<\/span><\/strong><span>\u00a0\u2013 Noto per le sue leggi favorevoli alle imprese, le strutture aziendali flessibili e la Corte di Cancelleria ben consolidata per la risoluzione delle controversie commerciali.<\/span><\/li>\n<li><strong><span>Texas<\/span><\/strong><span>\u00a0\u2013 Non prevede alcuna imposta statale sul reddito, il che lo rende interessante per le aziende che cercano di ridurre al minimo gli oneri fiscali.<\/span><\/li>\n<li><strong><span>Florida<\/span><\/strong><span>\u00a0\u2013 Offre politiche fiscali favorevoli e un clima imprenditoriale solido, in particolare per le aziende nei settori del turismo, della tecnologia e del settore immobiliare.<\/span><\/li>\n<li><strong><span>California e New York<\/span><\/strong><span>\u00a0: nonostante questi stati abbiano tasse e normative pi\u00f9 elevate, garantiscono l\u2019accesso a mercati e settori industriali importanti.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li><strong><span>Registrati presso le autorit\u00e0 statali<\/span><\/strong><\/li>\n<\/ol>\n<p><span>Una volta scelto lo Stato, la societ\u00e0 deve registrare formalmente la propria filiale depositando i documenti appropriati presso l&#8217;ufficio del Segretario di Stato:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><span>Le societ\u00e0<\/span><\/strong><span>\u00a0devono depositare\u00a0<\/span><strong><span>l&#8217;atto costitutivo<\/span><\/strong><span>\u00a0, che delinea l&#8217;obiettivo aziendale, la struttura e le regole di governance.<\/span><\/li>\n<li><strong><span>Le societ\u00e0 a responsabilit\u00e0 limitata (LLC)<\/span><\/strong><span>\u00a0devono presentare\u00a0<\/span><strong><span>uno statuto<\/span><\/strong><span> , che stabilisca la filiale come entit\u00e0 giuridica separata dalla societ\u00e0 madre.<\/span><\/li>\n<li><span>In alcuni stati potrebbero essere richiesti ulteriori documenti, come licenze commerciali o permessi, a seconda del settore.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li><strong><span>Ottieni un numero di identificazione del datore di lavoro (EIN)<\/span><\/strong><\/li>\n<\/ol>\n<p><span>Un\u00a0<\/span><strong><span>Employer Identification Number (EIN)<\/span><\/strong><span>\u00a0\u00e8 un ID fiscale univoco rilasciato dall&#8217;Internal\u00a0<\/span><strong><span>Revenue Service (IRS)<\/span><\/strong><span>\u00a0. \u00c8 richiesto per:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span>Presentazione delle dichiarazioni dei redditi federali e statali.<\/span><\/li>\n<li><span>Apertura di conti bancari aziendali.<\/span><\/li>\n<li><span>Assunzione di dipendenti ed elaborazione delle buste paga.<\/span><br \/>\n<span>Le aziende possono richiedere un EIN online tramite il sito web dell&#8217;IRS o tramite un servizio di terze parti.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"4\">\n<li><strong><span>Nominare un agente registrato<\/span><\/strong><\/li>\n<\/ol>\n<p><span>Un\u00a0<\/span><strong><span>agente registrato\u00a0<\/span><\/strong><strong><span>\u00e8 un rappresentante designato con sede negli Stati Uniti che riceve e gestisce documenti legali e fiscali ufficiali per conto della sussidiaria<\/span><\/strong><span>\u00a0. Questo \u00e8 un requisito obbligatorio in tutti gli stati e aiuta a garantire la conformit\u00e0 con i processi legali, come cause legali o notifiche fiscali. Molte aziende utilizzano servizi di agente registrato professionale per svolgere questo ruolo.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ol start=\"5\">\n<li><strong><span>Rispettare le leggi fiscali federali e statali<\/span><\/strong><\/li>\n<\/ol>\n<p><span>Gli obblighi fiscali variano a seconda dello stato di costituzione, della struttura aziendale e del fatturato. I principali requisiti fiscali includono:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><span>Imposta federale sul reddito delle societ\u00e0<\/span><\/strong><span>\u00a0: la maggior parte delle filiali deve presentare le dichiarazioni dei redditi aziendali all&#8217;IRS.<\/span><\/li>\n<li><strong><span>Imposte statali<\/span><\/strong><span>\u00a0\u2013 Alcuni stati impongono imposte sul reddito, imposte di franchigia o imposte sulle entrate lorde.<\/span><\/li>\n<li><strong><span>Registrazione dell&#8217;imposta sulle vendite<\/span><\/strong><span>\u00a0: obbligatoria se l&#8217;azienda vende beni o servizi soggetti a imposta.<\/span><\/li>\n<li><strong><span>Imposte sulla busta paga<\/span><\/strong><span>\u00a0: le aziende con dipendenti devono trattenere e versare le imposte federali e statali sulla busta paga.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"6\">\n<li><strong><span>Mantenere la conformit\u00e0 alla governance aziendale<\/span><\/strong><\/li>\n<\/ol>\n<p><span>Per rimanere in regola con le autorit\u00e0 di regolamentazione, le filiali devono rispettare le regole di governance aziendale, che in genere includono:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><span>Presentazione di relazioni annuali<\/span><\/strong><span>\u00a0allo Stato, che descrivono le attivit\u00e0 aziendali e la situazione finanziaria.<\/span><\/li>\n<li><strong><span>Tenere riunioni del consiglio di amministrazione e conservare i verbali<\/span><\/strong><span>\u00a0delle decisioni chiave (per le aziende).<\/span><\/li>\n<li><strong><span>Aggiornare le licenze e i permessi aziendali<\/span><\/strong><span>\u00a0secondo necessit\u00e0.<\/span><br \/>\n<span>La mancata osservanza di questi requisiti pu\u00f2 comportare sanzioni o la perdita dello stato di buona reputazione.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span>Considerazioni aggiuntive<\/span><\/strong><\/p>\n<p><span>A seconda della natura dell&#8217;attivit\u00e0, le aziende potrebbero dover affrontare ulteriori problemi legali e operativi, tra cui:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><span>Sponsorizzazione del visto e conformit\u00e0 all&#8217;immigrazione<\/span><\/strong><span>\u00a0: le aziende straniere che intendono assumere dipendenti internazionali potrebbero dover sponsorizzare visti di lavoro, come i\u00a0<\/span><strong><span>visti L-1 (trasferimento intra-aziendale) o H-1B (occupazione specialistica)<\/span><\/strong><span>\u00a0.<\/span><\/li>\n<li><strong><span>Tutela della propriet\u00e0 intellettuale<\/span><\/strong><span>\u00a0: le aziende che operano nei settori della tecnologia, dell&#8217;intrattenimento o della produzione dovrebbero proteggere\u00a0<\/span><strong><span>i propri marchi, brevetti o diritti d&#8217;autore<\/span><\/strong><span>\u00a0presso l&#8217;Ufficio brevetti e marchi degli Stati Uniti (USPTO).<\/span><\/li>\n<li><strong><span>Requisiti assicurativi aziendali<\/span><\/strong><span>\u00a0: le aziende potrebbero dover stipulare\u00a0<\/span><strong><span>un&#8217;assicurazione di responsabilit\u00e0 civile generale, un&#8217;assicurazione contro gli infortuni sul lavoro o un&#8217;assicurazione di responsabilit\u00e0 professionale<\/span><\/strong><span>\u00a0per mitigare i rischi.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><span>Valutazione dei pro e dei contro delle filiali negli Stati Uniti<\/span><\/h2>\n<p>&nbsp;<\/p>\n<h3><span>Vantaggi<\/span><\/h3>\n<p><strong><span>Incentivi fiscali: <\/span><\/strong><span>Gli Stati Uniti offrono alle aziende locali crediti d\u2019imposta per incentivi alla ricerca e sviluppo e agli investimenti nella maggior parte delle aree e dei settori.<\/span><\/p>\n<p><strong><span>Presenza sul mercato<\/span><\/strong><span>: un&#8217;entit\u00e0 locale crea credibilit\u00e0 a lungo termine, consente la partecipazione a gare d&#8217;appalto governative e semplifica la gestione della catena di fornitura.<\/span><\/p>\n<p><strong><span>Controllo operativo<\/span><\/strong><span>: una filiale con sede negli Stati Uniti consente una maggiore autonomia nelle decisioni locali in materia di assunzioni e gestione.<\/span><\/p>\n<h3><span>Sfide<\/span><\/h3>\n<p><strong><span>Complessit\u00e0 normativa:<\/span><\/strong><span> Mentre la costituzione di una societ\u00e0 negli Stati Uniti \u00e8 relativamente semplice, la conformit\u00e0 alle leggi multilivello come quelle esistenti negli Stati Uniti richiede inutilmente molto tempo ed \u00e8 soggetta a interpretazioni errate.<\/span><\/p>\n<p><strong><span>Costi elevati:<\/span><\/strong><span> Costituzione, uffici e assunzioni possono essere costosi (costo medio per l\u2019istituzione di una filiale negli Stati Uniti: $ 50.000\u2013$ 100.000).<\/span><\/p>\n<p><strong><span>Processi lunghi<\/span><\/strong><span>: la registrazione e la conformit\u00e0 aziendale possono richiedere diversi mesi, soprattutto se vengono commessi degli errori.<\/span><\/p>\n<h2><span>Perch\u00e9\u00a0<\/span><strong><span>non dovresti<\/span><\/strong><span>\u00a0creare una filiale negli Stati Uniti? Esplorare le alternative<\/span><\/h2>\n<p>&nbsp;<\/p>\n<h3><span>Cos&#8217;\u00e8 un datore di lavoro registrato (EOR) secondo gli Stati Uniti?<\/span><\/h3>\n<p><strong><span>Un Employer of Record (EOR) \u00e8 un&#8217;organizzazione terza che funge da datore di lavoro ufficiale per la forza lavoro di un&#8217;azienda, in genere in un paese o giurisdizione specifici in cui l&#8217;azienda non ha un&#8217;entit\u00e0 legale consolidata<\/span><\/strong><span>\u00a0. Negli Stati Uniti, un EOR assume le responsabilit\u00e0 legali e amministrative dell&#8217;assunzione di lavoratori per conto di un&#8217;azienda,\u00a0<\/span><strong><span>eliminando cos\u00ec la necessit\u00e0 per l&#8217;azienda di stabilire una sussidiaria o un&#8217;entit\u00e0 legale<\/span><\/strong><span>\u00a0. Questa soluzione \u00e8 particolarmente vantaggiosa per le aziende straniere che desiderano espandersi nel mercato statunitense\u00a0<\/span><strong><span>in modo rapido, conforme e conveniente<\/span><\/strong><span>\u00a0.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span>Funzioni chiave di un datore di lavoro registrato<\/span><\/h3>\n<p><span>Agendo come datore di lavoro ufficiale, un EOR gestisce attivit\u00e0 critiche legate all&#8217;occupazione, tra cui:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span>\u2705\u00a0<\/span><strong><span>Elaborazione buste paga<\/span><\/strong><span>\u00a0: un EOR gestisce i calcoli essenziali delle buste paga, la distribuzione dei salari e le ritenute fiscali in piena conformit\u00e0 con le normative federali, statali e locali. Negli Stati Uniti, ci\u00f2 include i contributi della previdenza sociale, Medicare e l&#8217;assicurazione contro la disoccupazione.<\/span><\/p>\n<p><span>\u2705\u00a0<\/span><strong><span>Conformit\u00e0 fiscale<\/span><\/strong><span>\u00a0: l&#8217;EOR garantisce che tutte le imposte necessarie sulla busta paga siano presentate e pagate, aiutando le aziende a evitare rischi legali e sanzioni associate alla non conformit\u00e0. Pu\u00f2 anche fornire competenza legale che aiuta le aziende a evitare pagamenti non necessari e a massimizzare i ricavi.<\/span><\/p>\n<p><span>\u2705\u00a0<\/span><strong><span>Amministrazione dei benefit per i dipendenti<\/span><\/strong><span>\u00a0: l&#8217;EOR agevola i benefit obbligatori e altri benefit complementari comuni, quali assicurazione sanitaria, piani pensionistici (ad esempio 401(k)), ferie retribuite e indennit\u00e0 per infortuni sul lavoro, garantendo il rispetto delle leggi sul lavoro degli Stati Uniti e aumentando l&#8217;attrattiva di un&#8217;azienda con potenziali assunzioni.<\/span><\/p>\n<p><span>\u2705\u00a0<\/span><strong><span>Gestione delle risorse umane e della conformit\u00e0<\/span><\/strong><span>\u00a0: l&#8217;EOR supervisiona la formazione e la gestione dei contratti di lavoro, inclusi l&#8217;inserimento, i controlli dei precedenti e le risoluzioni, garantendo al contempo la conformit\u00e0 alle leggi sul lavoro come il Fair Labor Standards Act (FLSA), il Family and Medical Leave Act (FMLA) e le leggi antidiscriminazione applicate dall&#8217;Equal Employment Opportunity Commission (EEOC).<\/span><\/p>\n<p><span>\u2705\u00a0<\/span><strong><span>Supporto per visti di lavoro e immigrazione<\/span><\/strong><span>\u00a0: se si assumono dipendenti stranieri negli Stati Uniti, un EOR pu\u00f2 gestire le sponsorizzazioni dei visti, i permessi di lavoro e la conformit\u00e0 alle leggi sull&#8217;immigrazione degli Stati Uniti, come le normative sui visti H-1B.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span>Perch\u00e9 utilizzare un datore di lavoro ufficiale negli Stati Uniti?<\/span><\/h2>\n<p><a href=\"https:\/\/ins-wpprod.com\/countries\/us\/employer-of-record\/\"><span>Per le aziende che si espandono negli Stati Uniti<\/span><\/a><span>\u00a0, l&#8217;utilizzo di un EOR offre\u00a0<\/span><strong><span>diversi vantaggi considerevoli rispetto alla creazione di un&#8217;entit\u00e0\u00a0<\/span><\/strong><strong><span>sussidiaria<\/span><\/strong><span>\u00a0:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><span>Ingresso pi\u00f9 rapido nel mercato<\/span><\/strong><span>: l&#8217;istituzione di una sussidiaria pu\u00f2 richiedere mesi a causa delle scartoffie di costituzione, delle registrazioni fiscali e delle procedure di conformit\u00e0. <\/span><strong><span>Un EOR consente alle aziende di iniziare ad assumere entro pochi giorni<\/span><\/strong><span>.<\/span><\/li>\n<li><strong><span>Risparmio sui costi<\/span><\/strong><span>: la costituzione di un&#8217;entit\u00e0 legale comporta spese amministrative, parcelle legali e costi operativi continui. <\/span><strong><span>Un EOR elimina queste spese generali<\/span><\/strong><span>.<\/span><\/li>\n<li><strong><span>Rischio ridotto<\/span><\/strong><span>: orientarsi tra le leggi sul lavoro degli Stati Uniti pu\u00f2 essere complesso, soprattutto perch\u00e9 ogni stato ha normative e best practice diverse. <\/span><strong><span>Un EOR garantisce conformit\u00e0 e competitivit\u00e0 in tutte le giurisdizioni<\/span><\/strong><span>\u00a0.<\/span><\/li>\n<li><strong><span>Concentrazione sulla crescita aziendale<\/span><\/strong><span>: con risorse umane, buste paga e conformit\u00e0 gestite dall&#8217;EOR, le aziende possono concentrarsi sull&#8217;ampliamento delle operazioni, sulle vendite e sull&#8217;acquisizione di clienti.<\/span><\/li>\n<\/ul>\n<p><\/p>\n<h2><span>I vantaggi dell&#8217;utilizzo di un EOR rispetto a una sussidiaria<\/span><\/h2>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td><span>Filiale sussidiaria<\/span><\/td>\n<td><span>Employer of Record (EOR)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span>Tempo di configurazione<\/span><\/td>\n<td><span>3\u20136 mesi<\/span><\/td>\n<td><span>1\u20132 settimane<\/span><\/td>\n<\/tr>\n<tr>\n<td><span>Requisiti di entit\u00e0 giuridica<\/span><\/td>\n<td><span>S\u00cc<\/span><\/td>\n<td><span>NO<\/span><\/td>\n<\/tr>\n<tr>\n<td><span>Rischio di errore di conformit\u00e0<\/span><\/td>\n<td><span>Alto<\/span><\/td>\n<td><span>Basso<\/span><\/td>\n<\/tr>\n<tr>\n<td><span>Onere amministrativo<\/span><\/td>\n<td><span>Alto<\/span><\/td>\n<td><span>Minimo<\/span><\/td>\n<\/tr>\n<tr>\n<td><span>Flessibilit\u00e0 nelle assunzioni<\/span><\/td>\n<td><span>Limitato alle leggi degli Stati Uniti<\/span><\/td>\n<td><span>Possibilit\u00e0 di assunzione immediata<\/span><\/td>\n<\/tr>\n<tr>\n<td><span>Costo<\/span><\/td>\n<td><span>$ 50.000+<\/span><\/td>\n<td><span>*<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span>(*Le strutture tariffarie EOR possono variare, essendo in genere una frazione dello stipendio mensile del lavoratore impiegato)<\/span><\/p>\n<p><span>Un EOR consente alle aziende di\u00a0<\/span><strong><span>espandersi nel mercato statunitense senza dover superare ostacoli normativi<\/span><\/strong><span>\u00a0, riducendo il time-to-market e minimizzando i rischi.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/ins-wpprod.com\/it\/global-employer-of-record\/\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-63784 size-full entered lazyloaded\" title=\"creare una filiale negli Stati Uniti\" src=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1.png\" sizes=\"(max-width: 3176px) 100vw, 3176px\" srcset=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1.png 3176w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-300x106.png 300w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-1024x362.png 1024w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-150x53.png 150w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-768x272.png 768w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-1536x543.png 1536w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-2048x724.png 2048w\" alt=\"creare una filiale negli Stati Uniti\" width=\"3176\" height=\"1123\" data-lazy-srcset=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1.png 3176w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-300x106.png 300w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-1024x362.png 1024w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-150x53.png 150w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-768x272.png 768w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-1536x543.png 1536w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1-2048x724.png 2048w\" data-lazy-sizes=\"(max-width: 3176px) 100vw, 3176px\" data-lazy-src=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/05\/New-Banner_General-Diverse-1.png\" data-ll-status=\"loaded\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h2><span>Conclusione: semplificare l&#8217;espansione con INS Global<\/span><\/h2>\n<p><strong><span>Sebbene l&#8217;istituzione di una filiale negli Stati Uniti offra vantaggi come credibilit\u00e0 di mercato e incentivi fiscali, le complessit\u00e0 della conformit\u00e0 normativa, della gestione finanziaria e della supervisione operativa possono essere schiaccianti<\/span><\/strong><span>\u00a0. Invece di affrontare queste sfide da sole, le aziende possono considerare i vantaggi di collaborare con\u00a0<\/span><a href=\"https:\/\/ins-wpprod.com\/it\/global-employer-of-record\/\"><span>i servizi Employer of Record (EOR) locali di INS Global<\/span><\/a><span>.<\/span><\/p>\n<p><strong><span>Dal 2006 le aziende si sono affidate alla nostra competenza per accedere a oltre 160 mercati<\/span><\/strong><span>\u00a0in tutto il mondo, compresi gli Stati Uniti, in modo efficiente e senza rischi. INS Global\u00a0<\/span><strong><span>semplifica l&#8217;ingresso nel mercato statunitense gestendo contratti di lavoro, buste paga e conformit\u00e0, consentendo alle aziende di concentrarsi sulla crescita<\/span><\/strong><span>.<\/span><\/p>\n<p><span>\ud83d\udcde\u00a0<\/span><strong><span>Contatta INS Global oggi stesso per scoprire un approccio semplificato all&#8217;espansione<\/span><\/strong><span>.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eab2635 e-con-full e-flex e-con e-parent\" data-id=\"eab2635\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32b4a46f e-con-full form-download-container e-flex e-con e-child\" data-id=\"32b4a46f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-39e8e901 e-con-full e-flex e-con e-child\" data-id=\"39e8e901\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b03780e elementor-widget elementor-widget-image\" data-id=\"7b03780e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"220\" height=\"286\" src=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/07\/post-download-2024-1.gif\" class=\"attachment-large size-large wp-image-70683\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47df725b e-con-full e-flex e-con e-child\" data-id=\"47df725b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7276b043 elementor-widget elementor-widget-heading\" data-id=\"7276b043\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">In a hurry? Save this article as a PDF<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a758c2b elementor-widget elementor-widget-text-editor\" data-id=\"4a758c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"yogurt-Text-root yogurt-exyt4v\">Tired of scrolling? Download a PDF version for easier offline reading and sharing with coworkers<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce78de6 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"ce78de6\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"get-in-touch-btn\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm elementor-animation-shrink\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">download<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8c189c0 e-con-full form-download-container elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"8c189c0\" data-element_type=\"container\" data-e-type=\"container\" id=\"form-get-in-touch\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78371a08 elementor-button-align-center elementor-mobile-button-align-center pdf-form elementor-widget elementor-widget-form\" data-id=\"78371a08\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" id=\"jornal_form\" name=\"pdf-download-form\" aria-label=\"pdf-download-form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"86901\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"78371a08\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-first_name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-first_name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[first_name]\" id=\"form-field-first_name\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"First Name *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-last_name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-last_name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tLast Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[last_name]\" id=\"form-field-last_name\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"Last Name *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"Business Email *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-Subscribe elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-Subscribe\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tNewsletter\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[Subscribe]\" id=\"form-field-Subscribe\" class=\"elementor-field elementor-size-xs  elementor-acceptance-field\">\n\t\t\t\t<label for=\"form-field-Subscribe\">I want to subscribe to INS Global newsletter<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_9b8696c elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_9b8696c\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPDF Download\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_9b8696c]\" id=\"form-field-field_9b8696c\" class=\"elementor-field elementor-size-xs  elementor-acceptance-field\" checked=\"checked\">\n\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\" id=\"pdf-download_btn\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download PDF<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26e02fd elementor-widget elementor-widget-text-editor\" data-id=\"26e02fd\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"pdf-instruction\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>\n<div>Your download will start in a few seconds. If your download does not start, please click the button:<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30ea820f elementor-widget elementor-widget-html\" data-id=\"30ea820f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>\r\n\r\nwindow.onload = function(){\r\n  console.log('start39');\r\n  document.getElementById('pdf-button').style.display=\"none\";\r\n  document.getElementById('pdf-instruction').style.display=\"none\";\r\n};\r\n\r\nvar a = document.getElementById(\"form-field-first_name\");\r\nvar b = document.getElementById(\"form-field-last_name\");\r\nvar c = document.getElementById(\"form-field-email\");\r\n\r\ndocument.addEventListener(\"DOMContentLoaded\", function(event) {\r\n  document.getElementById(\"pdf-download_btn\").disabled = true;\r\n});\r\n\r\n\r\na.onchange = function() {manageBtn(this)};\r\nb.onchange = function() {manageBtn(this)};\r\nc.onchange = function() {manageBtn(this)};\r\n\r\n\r\nfunction manageBtn(txt) {\r\n    var btn = document.getElementById(\"pdf-download_btn\");\r\n    if ((a.value != '') &&  (b.value != '') && (c.value != '')) {\r\n        btn.disabled = false;\r\n    } else{\r\n        btn.disabled = true;\r\n    }\r\n  \r\n}\r\n\r\n\r\ndocument.addEventListener(\"keyup\", emailVal);\r\nfunction emailVal() {\r\n    var em = document.getElementById(\"form-field-email\");\r\n  \r\n    var validRegex = \/^\\w+([\\.-]?\\w+)*@\\w+([\\.-]?\\w+)*(\\.\\w{2,3})+$\/;\r\n    \r\n    if (em.value.match(validRegex)) {\r\n        document.getElementById(\"form-field-email\").style.color=\"#333\";\r\n        document.getElementById(\"pdf-download_btn\").disabled = true;\r\n        return true;\r\n    } else {\r\n        document.getElementById(\"form-field-email\").style.color=\"red\";\r\n        document.getElementById(\"pdf-download_btn\").disabled = false;\r\n        return false;\r\n    }\r\n}\r\n\r\n\r\ndocument.getElementById(\"pdf-download_btn\").addEventListener('click', getMPDF);\r\n\r\nfunction getMPDF(){    \r\n    setTimeout(function getPDF(){\r\n        document.getElementById(\"pdf-button\").style.display = \"block\";\r\n        document.getElementById(\"pdf-instruction\").style.display = \"block\";\r\n        document.getElementById('jornal_form').style.display=\"none\";\r\n        setTimeout('', 1000);\r\n        var plink = document.getElementById(\"pdf-button\").querySelectorAll(\".rtwwpge_pdf_button\")[0];\r\n        plink.click();\r\n\r\n\r\n}, 2500);\r\n}\r\n\r\n<\/script>\r\n\r\n<style>\r\n    #form-field-field_9b8696c{\r\n        display: none;\r\n    }\r\n    \r\n    #pdf-download_btn:hover{\r\n          -webkit-transform: scale(0.8);\r\n  transform: scale(0.9);\r\n    }\r\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f9b6b3f elementor-widget elementor-widget-rtw-pdf-generator-addon\" data-id=\"4f9b6b3f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"pdf-button\" data-widget_type=\"rtw-pdf-generator-addon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"rtw_pgaepb_main\">\n\t\t\t<a style=\"cursor:pointer;\" target=\"_blank\" rel=\"noindex,nofollow\" data-post_url=\"https:\/\/ins-wpprod.com\/it\/news-post\/costituire-una-filiale-negli-stati-uniti\/?generate_pdf=true\" data-post_id=\"86901\" data-pdf_cache=\"\" data-pdf_class=\"form-download-container\" data-pdf_id=\"form-get-in-touch\" title=\"Download PDF\" class=\"rtwwpge_pdf_button\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" alt=\"Download PDF\" src=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2025\/02\/pdf_down_icon-1.png\" width=\"64\" height=\"64\">\n\t\t\t<\/a>\n\t\t\t<img decoding=\"async\" src=\"https:\/\/ins-wpprod.com\/wp-content\/plugins\/pdf-generator-addon-for-elementor-page-builder\/\/public\/images\/spinner.gif\" class=\"rtwwpge_pdf_gif\">\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e0f3de e-flex e-con-boxed e-con e-parent\" data-id=\"7e0f3de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3033145 elementor-widget elementor-widget-text-editor\" data-id=\"3033145\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>What is a Subsidiary?<\/h2>\n<p><strong>In general terms, a subsidiary is a company owned or controlled by another company which is in turn known as the parent company.<\/strong> A subsidiary operates as an independent legal entity in its own way but remains under the direct control of its parent company. This type of structural <strong>relationship allows businesses to expand into new markets while mitigating financial and operational risks through a separation of liability.<\/strong><\/p>\n<p>Often, a subsidiary can be <strong>wholly owned<\/strong> (100% control by the parent company) or <strong>partially owned<\/strong> (where the parent owns a majority stake but not the entirety), though depending on the state and industry, different laws and tax treatments may apply.<\/p>\n<h2>Definition and Key Characteristics of a Subsidiary <a href=\"https:\/\/ins-wpprod.com\/countries\/us\/employer-of-record\/\">in the US<\/a><\/h2>\n<p><strong>Typically defined by the corporate law of individual US states, a subsidiary is a legally distinct business entity that is incorporated under state law and is majority-owned by another corporate entity<\/strong>, known as the parent company. The percentage of the subsidiary that the parent company owns can be anywhere <strong>from 50-100%.<\/strong><\/p>\n<p>In the US, this structure allows international businesses to establish a local presence while maintaining a <strong>degree of separation from their primary operations<\/strong><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-51729 size-thumbnail\" role=\"img\" src=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg\" alt=\"legal protection scales\" width=\"150\" height=\"150\" srcset=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 150w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 300w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 1024w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 1536w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 2048w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2023\/05\/05.svg 54w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/p>\n<h2>Key Characteristics of a US Subsidiary<\/h2>\n<p>\u2705 <strong>Separate Legal Entity<\/strong> \u2013 A subsidiary is legally distinct from its parent company, meaning it operates as an independent entity with <strong>its own rights, obligations, and liabilities<\/strong>. This separation ensures that any debts, legal disputes, or financial obligations incurred by the subsidiary <strong>do not directly impact the parent company, except for the parent\u2019s ownership stake<\/strong>. This is in direct contrast to other simpler structures used by parent companies like a branch office, which is not a separate entity.<\/p>\n<p>\u2705 <strong>Limited Liability Protection<\/strong> \u2013 One of the biggest advantages of setting up a subsidiary in the US is the concept of limited liability. <strong>The parent company\u2019s risk is generally restricted to the capital it has invested in the subsidiary<\/strong>, safeguarding it from financial losses or penalties. This protection is particularly valuable in industries with high litigation risks, such as pharmaceuticals or technology, or industries of considerable risk, such as financial services.<\/p>\n<p>\u2705 <strong>Local Compliance and Regulatory Obligations<\/strong> \u2013 A subsidiary operating in the US must comply with <strong>federal, state, and local laws<\/strong>, which include:<\/p>\n<ul>\n<li><strong>Corporate Governance<\/strong> \u2013 Filing articles of incorporation, appointing directors, and maintaining constant corporate records.<\/li>\n<li><strong>Employment Laws<\/strong> \u2013 Adhering to labor regulations at every level, from the Fair Labor Standards Act (FLSA) to state-specific worker protections and beyond.<\/li>\n<li><strong>Tax Compliance<\/strong> \u2013 Registering with the <strong>Internal Revenue Service<\/strong> (IRS) and applicable state tax agencies, filing corporate tax returns, and ensuring compliance with payroll tax regulations.<\/li>\n<li><strong>Financial Reporting<\/strong> \u2013 Depending on the state and entity type, subsidiaries may be subject to annual audits, financial disclosures (and SEC reporting if publicly traded).<\/li>\n<\/ul>\n<p>\u2705 <strong>Tax Residency and Benefits<\/strong> \u2013 A subsidiary incorporated and managed in the US is considered a US tax resident, meaning it is <strong>subject to corporate income tax at both the federal and state levels<\/strong>. However, this status also allows access to various tax benefits, such as:<\/p>\n<ul>\n<li><strong>Corporate Tax Rate<\/strong> \u2013 As of 2025, the federal corporate tax rate is a <strong>flat rate of 21%<\/strong> for resident companies, with <strong>state taxes additionally varying<\/strong> from 0% (e.g., Wyoming, South Dakota) to over 9% (e.g., California, New Jersey).<\/li>\n<li><strong>Double Taxation Agreements<\/strong> (DTAs) \u2013 The US has <strong>tax treaties with over 60 countries<\/strong>, which can help foreign companies avoid double taxation and benefit from reduced withholding tax rates on dividends, interest, and royalties.<\/li>\n<li><strong>State-Specific Incentives<\/strong> \u2013 Certain states, such as Delaware and Nevada, offer <strong>tax-friendly policies that attract foreign businesses by reducing or eliminating corporate taxes<\/strong> in specific situations.<\/li>\n<\/ul>\n<p>\u2705 <strong>Operational Flexibility<\/strong> \u2013 Unlike a branch office, which typically operates within the parent company\u2019s scope, a subsidiary has <strong>greater operational autonomy<\/strong>, meaning it can enter new industries, form its own partnerships, apply for government contracts, and secure independent financing without direct parental control. <strong>This flexibility enables businesses to tailor their operations to new opportunities in the US market and respond to local consumer demands effectively<\/strong>.<\/p>\n<h2>Types of Subsidiaries in the US<\/h2>\n<p>Companies expanding into the US can structure their subsidiary in different ways, depending on tax and operational preferences, including:<\/p>\n<ul>\n<li><strong>Wholly Owned Subsidiary<\/strong> \u2013 A company entirely owned by the parent company, giving the parent full control over its operations.<\/li>\n<li><strong>Partially Owned Subsidiary<\/strong> \u2013 The parent company holds more than 50% but less than 100% of the subsidiary&#8217;s shares, allowing significant influence while sharing ownership with other stakeholders.<\/li>\n<li><strong>Joint Venture Subsidiary<\/strong> \u2013 Formed through a partnership between two or more companies, each contributing resources and sharing ownership, control, and profits as outlined in a joint venture agreement.<\/li>\n<li><strong>Qualified Subchapter S Subsidiary <\/strong>(QSub) \u2013 A subsidiary that is 100% owned by an S corporation, allowing the subsidiary to be treated as a disregarded entity for tax purposes.<\/li>\n<li><strong>Captive Real Estate Investment Trust<\/strong> (REIT) Subsidiary \u2013 An entity with more than 50% ownership by the parent company, primarily used for holding real estate assets to achieve specific tax and financial objectives.<\/li>\n<\/ul>\n<h2>What is a Foreign Subsidiary in the US?<\/h2>\n<p>A foreign subsidiary is a subsidiary incorporated in the US <strong>where a foreign corporate entity holds the majority of shares<\/strong>. This structure allows international businesses to operate within the US while maintaining a level of separation offering financial and operational independence.<\/p>\n<p>In addition to the usual requirements concerning subsidiaries, foreign subsidiaries must comply with the <strong>Foreign Investment in Real Property Tax Act<\/strong> (FIRPTA), the <strong>US Foreign Corrupt Practices Act<\/strong> (FCPA), and industry-specific regulations, making legal counsel particularly helpful for proper compliance.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-59275 size-thumbnail\" role=\"img\" src=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg\" alt=\"globe earth global world\" width=\"150\" height=\"150\" srcset=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg 150w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg 300w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg 1024w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg 1536w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2024\/02\/Group-34533.svg 2048w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/p>\n<h2>How Subsidiaries Differ from Branches and Representative Offices in the US<\/h2>\n<p>Understanding the differences between business structures is crucial when expanding into the US:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>Business Structure<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Legal Entity<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Liability<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Tax Benefits<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Business Activities<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Subsidiary<\/strong><\/p>\n<\/td>\n<td>\n<p>Separate entity<\/p>\n<\/td>\n<td>\n<p>Limited to investment<\/p>\n<\/td>\n<td>\n<p>Eligible for local tax incentives<\/p>\n<\/td>\n<td>\n<p>Broad operational scope<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Branch Office<\/strong><\/p>\n<\/td>\n<td>\n<p>Not separate from parent<\/p>\n<\/td>\n<td>\n<p>Full liability on parent<\/p>\n<\/td>\n<td>\n<p>No local tax benefits<\/p>\n<\/td>\n<td>\n<p>Limited to parent company\u2019s operations<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Representative Office<\/strong><\/p>\n<\/td>\n<td>\n<p>Not separate from parent<\/p>\n<\/td>\n<td>\n<p>Minimal liability<\/p>\n<\/td>\n<td>\n<p>Not applicable<\/p>\n<\/td>\n<td>\n<p>Market research and liaison only<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Why <strong>Should<\/strong> You Create a Foreign Subsidiary in the US?<\/h2>\n<p>The US is a strategic gateway to global commerce, offering numerous advantages:<\/p>\n<ul>\n<li><strong>Pro-Business Environment<\/strong> \u2013 The US consistently ranked <a href=\"https:\/\/archive.doingbusiness.org\/en\/rankings\" target=\"_blank\" rel=\"noopener\">among the top 10 economies for doing business in terms of business climate, legal system, and financial market accessibility<\/a><\/li>\n<li><strong>Strategic Market Access<\/strong> \u2013 The US provides entry to a $26 trillion economy and access to globally impactful trade agreements like USMCA<\/li>\n<li><strong>Tax Benefits<\/strong> \u2013 Federal corporate tax rates are 21%, with state incentives available<\/li>\n<li><strong>World-Class Infrastructure<\/strong> \u2013 The <a href=\"https:\/\/www.pgpf.org\/article\/budget-explainer-highway-trust-fund\/\" target=\"_blank\" rel=\"noopener\">US ranks 13<sup>th<\/sup> worldwide in terms of the quality of local and global infrastructure<\/a><\/li>\n<li><strong>Strong IP Protections<\/strong> \u2013 The US maintains robust patent and copyright laws, protecting investments for foreign investors<\/li>\n<\/ul>\n<h2><strong>Legal and Regulatory Steps and Requirements for Subsidiaries in the U.S.<\/strong><\/h2>\n<p>Establishing a subsidiary in the United States requires businesses to follow a structured legal and regulatory process. The key steps include:<\/p>\n<ol>\n<li><strong> Choose a State for Incorporation<\/strong><\/li>\n<\/ol>\n<p>Selecting the right state for incorporation is crucial, as different states have varying tax structures, regulatory environments, and business incentives. Some of the most popular choices include:<\/p>\n<ul>\n<li><strong>Delaware<\/strong> \u2013 Known for its business-friendly laws, flexible corporate structures, and well-established Court of Chancery for resolving business disputes.<\/li>\n<li><strong>Texas<\/strong> \u2013 Offers no state income tax, making it attractive for businesses looking to minimize tax burdens.<\/li>\n<li><strong>Florida<\/strong> \u2013 Provides favorable tax policies and a strong business climate, particularly for companies in tourism, technology, and real estate.<\/li>\n<li><strong>California &amp; New York<\/strong> \u2013 While these states have higher taxes and regulations, they provide access to major markets and industries.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> Register with State Authorities<\/strong><\/li>\n<\/ol>\n<p>Once a state is chosen, the company must formally register its subsidiary by filing the appropriate documents with the Secretary of State\u2019s office:<\/p>\n<ul>\n<li><strong>Corporations<\/strong> must file <strong>Articles of Incorporation<\/strong>, which outline the business purpose, structure, and governance rules.<\/li>\n<li><strong>Limited Liability Companies (LLCs)<\/strong> must file <strong>Articles of Organization<\/strong>, which establish the subsidiary as a legal entity separate from the parent company.<\/li>\n<li>Some states may also require additional filings, such as business licenses or permits, depending on the industry.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> Obtain an Employer Identification Number (EIN)<\/strong><\/li>\n<\/ol>\n<p>An <strong>Employer Identification Number (EIN)<\/strong> is a unique tax ID issued by the <strong>Internal Revenue Service (IRS)<\/strong>. It is required for:<\/p>\n<ul>\n<li>Filing federal and state taxes.<\/li>\n<li>Opening business bank accounts.<\/li>\n<li>Hiring employees and processing payroll.<br \/>Businesses can apply for an EIN online via the IRS website or through a third-party service.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><strong> Appoint a Registered Agent<\/strong><\/li>\n<\/ol>\n<p>A <strong>registered agent<\/strong> <strong>is a designated U.S.-based representative who receives and deals with official legal and tax documents on behalf of the subsidiary<\/strong>. This is a mandatory requirement in all states and helps ensure compliance with legal processes, such as lawsuits or tax notices. Many businesses use professional registered agent services to fulfill this role.<\/p>\n<ol start=\"5\">\n<li><strong> Comply with Federal and State Tax Laws<\/strong><\/li>\n<\/ol>\n<p>Tax obligations vary depending on the state of incorporation, business structure, and revenue. Key tax requirements include:<\/p>\n<ul>\n<li><strong>Federal Corporate Income Tax<\/strong> \u2013 Most subsidiaries must file corporate tax returns with the IRS.<\/li>\n<li><strong>State Taxes<\/strong> \u2013 Some states impose income taxes, franchise taxes, or gross receipts taxes.<\/li>\n<li><strong>Sales Tax Registration<\/strong> \u2013 Required if the business sells taxable goods or services.<\/li>\n<li><strong>Payroll Taxes<\/strong> \u2013 Businesses with employees must withhold and remit federal and state payroll taxes.<\/li>\n<\/ul>\n<ol start=\"6\">\n<li><strong> Maintain Corporate Governance Compliance<\/strong><\/li>\n<\/ol>\n<p>To remain in good standing with regulatory authorities, subsidiaries must adhere to corporate governance rules, which typically include:<\/p>\n<ul>\n<li><strong>Filing annual reports<\/strong> with the state, outlining business activities and financial status.<\/li>\n<li><strong>Holding board meetings and maintaining records<\/strong> of key decisions (for corporations).<\/li>\n<li><strong>Updating business licenses and permits<\/strong> as needed.<br \/>Failure to comply with these requirements may result in penalties or loss of good standing status.<\/li>\n<\/ul>\n<p><strong>Additional Considerations<\/strong><\/p>\n<p>Depending on the nature of the business, companies may need to address additional legal and operational concerns, including but not limited to:<\/p>\n<ul>\n<li><strong>Visa Sponsorship &amp; Immigration Compliance<\/strong> \u2013 Foreign companies planning to hire international employees may need to sponsor work visas, such as the <strong>L-1 (intra-company transfer) or H-1B (specialty occupation) visas<\/strong>.<\/li>\n<li><strong>Intellectual Property Protection<\/strong> \u2013 Businesses in technology, entertainment, or manufacturing should secure <strong>trademarks, patents, or copyrights<\/strong> with the U.S. Patent and Trademark Office (USPTO).<\/li>\n<li><strong>Business Insurance Requirements<\/strong> \u2013 Companies may need to purchase <strong>general liability insurance, workers\u2019 compensation insurance, or professional liability insurance<\/strong> to mitigate risks.<\/li>\n<\/ul>\n<h2>Evaluating the Pros and Cons of Subsidiaries in the US<\/h2>\n<h3>Advantages<\/h3>\n<p><strong>Tax Incentives<\/strong> \u2013 The US offers local companies tax credits for R&amp;D and investment incentives in most areas and industries.<\/p>\n<p><strong>Market Presence<\/strong> \u2013 A local entity builds long-term credibility, enables government contract bidding, and eases supply chain management.<\/p>\n<p><strong>Operational Control<\/strong> \u2013 A US-based subsidiary allows greater autonomy in local hiring and management decisions.<\/p>\n<h3>Challenges<\/h3>\n<p><strong>Regulatory Complexity<\/strong> \u2013 While incorporation in the US is comparatively straightforward, compliance with multi-tiered laws such as those that exist in the US is unnecessarily time-consuming and open to misinterpretation.<\/p>\n<p><strong>High Costs<\/strong> \u2013 Incorporation, office space, and hiring can be costly (average cost of setting up a US subsidiary: $50,000\u2013$100,000).<\/p>\n<p><strong>Lengthy Processes<\/strong> \u2013 Business registration and compliance can take several months, particularly if there are errors made.<\/p>\n<h2>Why <strong>Shouldn\u2019t<\/strong> You Set Up a Subsidiary in the US? Exploring Alternatives<\/h2>\n<h3>What is an Employer of Record (EOR) According to the US?<\/h3>\n<p><strong>An Employer of Record (EOR) is a third-party organization that serves as the official employer for a company\u2019s workforce, typically in a specific country or jurisdiction where the company has no established legal entity<\/strong>. In the United States, an EOR takes on the legal and administrative responsibilities of employing workers on behalf of a business, thereby <strong>eliminating the need for the company to establish a subsidiary or legal entity<\/strong>. This solution is particularly beneficial for foreign businesses looking to expand into the US market <strong>quickly, compliantly, and cost-effectively<\/strong>.<\/p>\n<h3>Key Functions of an Employer of Record<\/h3>\n<p>By acting as the official employer, an EOR handles critical employment-related tasks, including:<\/p>\n<p>\u2705 <strong>Payroll Processing<\/strong> \u2013 An EOR manages essential payroll calculations, wage distribution, and tax withholdings in full compliance with federal, state, and local regulations. In the US, this includes Social Security contributions, Medicare, and unemployment insurance.<\/p>\n<p>\u2705 <strong>Tax Compliance<\/strong> \u2013 The EOR ensures that all necessary payroll taxes are filed and paid, helping businesses avoid legal risks and penalties associated with non-compliance. It can also provide legal expertise that helps companies avoid unnecessary payments and maximize revenue.<\/p>\n<p>\u2705 <strong>Employee Benefits Administration<\/strong> \u2013 The EOR facilitates mandatory and other common complementary benefits such as health insurance, retirement plans (e.g., 401(k)), paid time off, and workers&#8217; compensation, ensuring adherence to US labor laws and boosting a company\u2019s attractiveness with potential hires.<\/p>\n<p>\u2705 <strong>HR and Compliance Management<\/strong> \u2013 The EOR oversees the formation and management of employment contracts, including onboarding, background checks, and terminations, while also ensuring compliance with employment laws such as the Fair Labor Standards Act (FLSA), Family and Medical Leave Act (FMLA), and anti-discrimination laws enforced by the Equal Employment Opportunity Commission (EEOC).<\/p>\n<p>\u2705 <strong>Work Visa and Immigration Support<\/strong> \u2013 If hiring foreign employees in the US, an EOR can manage visa sponsorships, work permits, and compliance with US immigration laws, such as H-1B visa regulations.<\/p>\n<h2>Why Use an Employer of Record in the US?<\/h2>\n<p><a href=\"https:\/\/ins-wpprod.com\/countries\/us\/employer-of-record\/\">For businesses expanding into the US<\/a>, using an EOR offers <strong>several sizeable advantages over establishing a subsidiary<\/strong> <strong>entity<\/strong>:<\/p>\n<ul>\n<li><strong>Faster Market Entry<\/strong> \u2013 Setting up a subsidiary can take months due to incorporation paperwork, tax registrations, and compliance procedures. <strong>An EOR enables companies to start hiring within days<\/strong>.<\/li>\n<li><strong>Cost Savings<\/strong> \u2013 Incorporating a legal entity comes with administrative expenses, legal fees, and ongoing operational costs. <strong>An EOR eliminates these overhead expenses<\/strong>.<\/li>\n<li><strong>Reduced Risk<\/strong> \u2013 Navigating US labor laws can be complex, especially since each state has different regulations and best practices. <strong>An EOR ensures compliance and competitiveness across all jurisdictions<\/strong>.<\/li>\n<li><strong>Focus on Business Growth<\/strong> \u2013 With HR, payroll, and compliance managed by the EOR, companies can focus on scaling operations, sales, and customer acquisition.<\/li>\n<\/ul>\n<h2>The Benefits of Using an EOR Over a Subsidiary<\/h2>\n<table>\n<tbody>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p>Subsidiary<\/p>\n<\/td>\n<td>\n<p>Employer of Record (EOR)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Time to Set Up<\/p>\n<\/td>\n<td>\n<p>3\u20136 months<\/p>\n<\/td>\n<td>\n<p>1\u20132 weeks<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Legal Entity Requirement<\/p>\n<\/td>\n<td>\n<p>Yes<\/p>\n<\/td>\n<td>\n<p>No<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Compliance Error Risk<\/p>\n<\/td>\n<td>\n<p>High<\/p>\n<\/td>\n<td>\n<p>Low<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Administrative Burden<\/p>\n<\/td>\n<td>\n<p>High<\/p>\n<\/td>\n<td>\n<p>Minimal<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Hiring Flexibility<\/p>\n<\/td>\n<td>\n<p>Limited to US laws<\/p>\n<\/td>\n<td>\n<p>Immediate hiring possible<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Cost<\/p>\n<\/td>\n<td>\n<p>$50,000+<\/p>\n<\/td>\n<td>\n<p>*<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(*EOR pricing structures may vary, typically being a fraction of the employed worker\u2019s monthly salary)<\/p>\n<p>An EOR allows companies to <strong>expand into the US market without needing to navigate regulatory hurdles<\/strong>, reducing time-to-market and minimizing risk.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3149047 elementor-widget elementor-widget-image\" data-id=\"3149047\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/ins-wpprod.com\/it\/global-employer-of-record\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"283\" src=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2025\/07\/New-Banner_General-Diverse.webp\" class=\"attachment-large size-large wp-image-95733\" alt=\"\" srcset=\"https:\/\/ins-wpprod.com\/wp-content\/uploads\/2025\/07\/New-Banner_General-Diverse.webp 1000w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2025\/07\/New-Banner_General-Diverse-300x106.webp 300w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2025\/07\/New-Banner_General-Diverse-150x53.webp 150w, https:\/\/ins-wpprod.com\/wp-content\/uploads\/2025\/07\/New-Banner_General-Diverse-768x272.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a7a954 elementor-widget elementor-widget-text-editor\" data-id=\"0a7a954\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Conclusion: Simplifying Expansion with INS Global<\/h2>\n<p><strong>While setting up a subsidiary in the US offers benefits like market credibility and tax incentives, the complexities of regulatory compliance, financial management, and operational oversight can be overwhelming<\/strong>. Instead of navigating these challenges alone, businesses can consider the benefits of partnering with <a href=\"https:\/\/ins-wpprod.com\/global-employer-of-record\/\">INS Global\u2019s local Employer of Record (EOR) services<\/a>.<\/p>\n<p><strong>Since 2006 companies have relied on our expertise to access 160+ markets<\/strong> worldwide, including the US, efficiently and risk-free. INS Global <strong>simplifies US market entry by managing employment contracts, payroll, and compliance, allowing businesses to focus on growth<\/strong>.<\/p>\n<p>\ud83d\udcde <strong>Contact INS Global today to explore a streamlined approach to expansion<\/strong>.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Mentre costituire una filiale negli Stati Uniti offre benefici sostanziali, le complessit\u00e0 di conformit\u00e0, gestione finanziaria e di supervisione possono sopraffare<\/p>\n","protected":false},"featured_media":88006,"template":"","meta":{"_acf_changed":false},"class_list":["post-86901","news","type-news","status-publish","has-post-thumbnail","hentry","news-categories-employer-of-record-it","news-categories-nord-america"],"acf":[],"_links":{"self":[{"href":"https:\/\/ins-wpprod.com\/it\/wp-json\/wp\/v2\/news\/86901","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ins-wpprod.com\/it\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/ins-wpprod.com\/it\/wp-json\/wp\/v2\/types\/news"}],"version-history":[{"count":7,"href":"https:\/\/ins-wpprod.com\/it\/wp-json\/wp\/v2\/news\/86901\/revisions"}],"predecessor-version":[{"id":103686,"href":"https:\/\/ins-wpprod.com\/it\/wp-json\/wp\/v2\/news\/86901\/revisions\/103686"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ins-wpprod.com\/it\/wp-json\/wp\/v2\/media\/88006"}],"wp:attachment":[{"href":"https:\/\/ins-wpprod.com\/it\/wp-json\/wp\/v2\/media?parent=86901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}