Form 5472 for German-Resident Owners of US LLCs

German founders use US LLCs for faster formation, US-based payment processing, and platforms that prefer or require a US entity. A Wyoming or Delaware LLC can be set up in days for a few hundred dollars, unlike the slower GmbH path described later.

Common reasons German residents form a US LLC instead of (or alongside) a German GmbH or Einzelunternehmen:

• Faster, cheaper formation — a Wyoming or Delaware LLC can be set up in days for a few hundred dollars, versus weeks and a notarized €25,000 minimum capital requirement for a GmbH.
• US-based payment processing — Stripe, PayPal Business, and Mercury banking are simpler to access with a US entity for a US-focused or global customer base.
• Platforms like Amazon.com or US-based SaaS marketplaces sometimes prefer or require a US entity for certain seller/vendor programs.

This is a business-structure choice, not a tax-avoidance one — the LLC is a disregarded entity for US federal tax purposes, and as a German tax resident you may still owe German tax on the LLC's income under German rules. Talk to a German Steuerberater about your German-side reporting; we handle the US federal Form 5472 side.

Germany actually has three different numbers that get confused for each other:

• Steuerliche Identifikationsnummer (Steuer-ID / IdNr) — an 11-digit personal number issued once, for life, by the Bundeszentralamt für Steuern (BZSt) when you register your address in Germany. This is your personal tax identifier and the one that best matches what Form 5472 Part II is asking for as your foreign tax identifying number (FTIN).
• Steuernummer — a 10-11 digit number issued by your local Finanzamt, used for your German income tax filings. This is not the FTIN Form 5472 is asking about.
• USt-IdNr (VAT ID) — a "DE" + 9-digit number for VAT purposes, tied to a business, not you personally. Also not the FTIN field.

On Form 5472 Part II, enter your Steuer-ID as the foreign tax identifying number. If you've never registered a German address (e.g., you're a German citizen living abroad), you may not have a Steuer-ID — in that case use a self-assigned reference ID or "NA", consistent with the IRS instructions for shareholders without a foreign tax ID.

The United States and Germany have an income tax treaty intended to prevent double taxation of the same income. Two things to keep separate:

1. Form 5472 is an information return, not a tax return. It has nothing to do with treaty relief — you file it regardless of whether any US tax is actually owed, and the $25,000 penalty applies for a missing or incomplete filing even at $0 US tax liability.
2. As a German tax resident, you may need to report your US LLC's income on your own German Einkommensteuererklärung (income tax return), potentially with a Foreign Tax Credit for any US tax paid. This is a German-side compliance question for a German tax professional — we don't advise on German tax law.

We handle the US federal Form 5472 + pro forma 1120 filing. The German reporting side is a separate, parallel obligation you'll want a Steuerberater to confirm.

1. Amazon FBA seller with a Wyoming LLC: files Form 5472 + 1120 annually. Watch state sales tax nexus in states where Amazon stores inventory (Amazon's reports show you which states).

1. SaaS founder with a Stripe Atlas Delaware LLC: files Form 5472 + 1120. Delaware also requires the separate $400/year franchise tax (state-level, unrelated to the IRS filing).

1. Consultant or agency owner billing international clients through a US LLC: files Form 5472 + 1120. If you also have a German GmbH or sole proprietorship, that's a separate German filing — mention the US LLC relationship to your Steuerberater in case of related-party considerations.

1. German owner who moved abroad and no longer has a German address: may not have a current Steuer-ID. Use a self-assigned reference ID on Form 5472 instead.

1. Dormant US LLC with no transactions: if genuinely $0 activity all year, Form 5472 may not be required — but most owners file anyway since even a single capital contribution counts as a reportable transaction.

1. Gather your LLC info: legal name (exactly as on your CP-575 EIN letter), EIN, US registered agent address, state and date of formation, NAICS code.
2. Gather your owner info: full legal name as on your passport, Steuer-ID (or self-assigned reference ID if you don't have one), German residential address, country of citizenship, country of tax residence (Germany).
3. Add up year-end financials in USD: capital contributions in, distributions out, total assets at year-end, any related-party payments.
4. Fill in pro forma Form 1120: entity identification only, stamp "Foreign-Owned U.S. DE" across the top.
5. Fill in Form 5472: Parts I, II, III, IV, V, VII — your Steuer-ID goes in Part II's foreign tax ID field.
6. Build the Part V supporting statement listing each reportable transaction.
7. Sign in pen (or use our in-portal canvas signature, embedded into a printable PDF).
8. Fax the complete package to +1-855-887-7737 (IRS Ogden PIN Unit). Keep the confirmation receipt as transmission evidence.

Our wizard accepts the German Steuer-ID format directly in the foreign tax ID field, and flags it clearly as separate from a Steuernummer or VAT ID so you don't enter the wrong one. Beyond that, the process is identical to any other country:

• 12-question wizard, 15 minutes.
• Full package generated: cover letter, pro forma 1120, Form 5472, Part V supporting statement, reasonable cause statement if filing late.
• In-portal canvas signature — no printing, scanning, or uploading needed.
• Accountant review before we fax to the IRS Ogden PIN Unit.
• Timestamped fax confirmation receipt emailed back to you as transmission evidence.

Pricing: $149 Standard (ready in 5-7 business days) or $199 Express (within 3) — identical filing, IRS fax delivery included on every plan. +$99 per additional past year.

The DIIRSP catch-up path is to file all missed years together with one Reasonable Cause Statement covering the full period.

• 2-year DIIRSP catch-up: $248 Standard / $298 Express (fax included).
• 3-year DIIRSP catch-up: $347 Standard / $397 Express (fax included).

The reasonable cause statement is auto-generated and tailored to the first-time foreign-owner scenario. An accountant on our team reviews every package before it's faxed to the IRS.

German-resident LLC owners have two compliance tracks: the US federal Form 5472 + pro forma 1120 (our job), and German-side reporting of the LLC's income on their own tax return (your Steuerberater's job). Missing the US filing risks a $25,000 penalty per year, regardless of how much — or how little — US tax is actually owed.

Our service handles the federal piece in about 15 minutes, accountant-reviewed, with a money-back guarantee if we fail to submit — and if the IRS ever assesses a penalty because of an error in our preparation, we handle the response with the IRS at no charge.

For a longer walkthrough with German-specific examples, read Form 5472 for Germany residents.