You can start a business in Delaware from anywhere in the world. Neither US citizenship nor residency are required for forming a Delaware LLC or Delaware corporation.

In Delaware, an LLC or Corporation is formed with the Delaware Division of Corporations. The process is essentially as follows:

• Name your company. Perform a search on the Division of Corporation's website and find an available name.

• Hire a Delaware Registered Agent who will receive all official mail and service of process on behalf of your Delaware company. Delaware Registered Agent not only has a physical address in Delaware but is also obligated to be available during normal business hours.

• File Certificate of Incorporation or Certificate of Organization. The name of the formation document will depend on what type of entity you are forming. Certificates of Incorporation are for corporations. Certificates of Organization are for LLCs. You can  file these documents with the Delaware Division of Corporations by mail or online at the Delaware Division of Corporation’s website.

• Obtain an employer identification number (EIN). It is needed to file and pay taxes to the U.S. Treasury. Once the articles of organization (for Delaware LLCs) or articles of incorporation (for Delaware corporations) have been processed, you can apply for an EIN by filing a form with the Internal Revenue Service (IRS). The IRS accepts EIN applications online, by phone, or by mail.

If you choose a Delaware LLC, your ownership of the company is in the form of membership interests. The members are the owners of the Delaware LLC. If you choose a Delaware corporation, your ownership of the company is in the form of shareholder stocks.

Many foreigners choose a corporation. C-corporation is the standard, most common type of corporation.

Note also that corporations are subject to tax at the corporate tax rates. This is often referred to as double taxation because the profits are taxed again when distributed to shareholders.