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Advisory/US LLC classification
Case · US LLC: the classification memo

US LLC and German VAT: the memo the office asks for.

A single-member or disregarded-entity LLC does not get the IRS residency certificate (Form 6166) the way a corporation does, and a German office that asks for one is asking for a document that does not exist for you. The answer is a memo: why the LLC is the taxable person under German rules, and what evidence stands in for the certificate.

Our own fees, net of VAT
€400fixed, paid with the registration
A further round with the office on the classification€200 an hour, quoted first
The registration itself, all-in for the year€1,499
The memo goes with the registration; it does not delay it.
Tell us the situation
Where it ends up

From a stuck registration to a filed one.

Now

The office wants a certificate the IRS will not issue

Form 6166 certifies the owner, not a disregarded entity; the registration stalls on one document.

After the work

The memo in the file, the registration moving

Why the LLC is the taxable person for German VAT and what evidence stands in for the certificate, filed with the questionnaire.

What we need from you

Three things, and we can start.

The formation documents (articles of organisation, operating agreement)
The owner’s residency evidence: where the member is tax-resident, and the proof
The LLC’s tax status at home: the election, or the absence of one
What you get
A written classification memo, in German, filed with the registration
Why the LLC is the taxable person for German VAT and what evidence stands in for the certificate
It goes into the file so the question is answered before it is asked again
How fast
1
Your written quote
Within one working day.
0
Added to the registration
The memo is prepared alongside the questionnaire (Fragebogen) and filed with it; nothing waits.
…
If the office comes back
That round is quoted separately, before it starts. Most files do not need one.
The rule on every case. The fee covers the work, not the tax office’s decision. No promise as to outcome or result. Quoted and paid before work starts. Terms for case work.
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Questions

Asked about US LLCs

Because a disregarded entity is not a US resident for treaty purposes in its own right; the IRS certifies the owner, not the entity. A German office that asks the LLC for its own certificate is asking for a document that does not exist. The memo explains that, with the evidence that does exist.

No. The registration is the questionnaire (Fragebogen) and the documents the office needs from every foreign company. The memo is the one extra document a disregarded LLC needs on top, and it is filed together with the registration so nothing waits.

Then there is a second round, and it is quoted separately by the hour before it starts. Most files do not need one once the memo is in.

Related

For US companies

Country page

German VAT for US companies

The office, the documents, the timeline.

 Free tool

Documents checklist

What every foreign company needs for the registration.

 The plan

The all-in registration plan

German registration plus every return, one flat fee per plan (Basic or Pro).

 Guide

Documents by country

What US companies are asked for, and why.

Last updated 16 September 2026 · Terms for case work