Offshore Structure for Digital Entrepreneurs: 2026 Guide

An offshore structure for digital entrepreneurs is a foreign company, usually a US LLC, with its own bank account, used to invoice foreign clients and platforms. It is legal when you report the company and the assets in Brazil, pay the tax due and meet the obligations in the US. It does not eliminate Brazilian tax.

Is an offshore structure legal for someone who lives in Brazil?

Yes. Owning a company and an account abroad is allowed for a Brazilian resident. The condition is transparency: the company goes into the Annual Adjustment Tax Return (DAA), the profit is taxed under Law No. 14,754/2023 (Lei 14.754/2023) and the assets abroad are reported to the Central Bank when they pass the CBE (Brazilian Capital Abroad report) threshold.

What is not legal is using the company to hide income or assets. A person who lives in Brazil remains a Brazilian taxpayer on worldwide income. The structure changes where the money comes in and how it is organized, not the obligation to report.

When does an LLC make sense for creators and info-product sellers?

An LLC makes sense when revenue comes mostly from abroad and you need an organized international receiver. There is no universal minimum revenue: what decides is the cost of maintaining the structure against the real gain in receiving payments, contracts and management.

The profiles that usually evaluate the structure:

• •Creators and influencers who are paid by foreign platforms and brands.
• •Info-product sellers who sell courses, mentorships and communities to audiences in several countries.
• •Agencies and consultants with international clients and contracts in dollars or euros.
• •SaaS founders with subscribers outside Brazil.

If almost all your revenue comes from Brazilian clients in reais, the structure tends to bring cost and obligations with no clear benefit. In that case, first compare it with tax planning in Brazil.

How does Brazil tax the company you open abroad?

Law 14,754/2023 treats the LLC as controlled when you have a majority of the votes or more than 50% of the capital or profits (art. 5, § 1). For a sole member, the LLC is controlled. What changes is the timing of taxation, which depends on the company's profile.

Own active income is revenue obtained directly by the company from its own economic activity. Royalties, interest, dividends, equity interests, rents, financial investments and financial intermediation are left out (art. 5, § 6). Revenue from services and from sales of your own products tends to be active income, but confirm with an accountant the classification of each revenue source. Royalties and content licensing require special attention.

Tax paid abroad can be deducted from the individual income tax (IRPF) due under the conditions of art. 4, such as a treaty to avoid double taxation or another condition provided there. Check the specific case before counting on the credit.

What must the LLC comply with in the United States?

A single-member LLC with a foreign owner is usually disregarded for US income tax purposes, but that does not free it from filings. The IRS requires a disregarded US entity owned by a foreigner to file a pro forma Form 1120 with Form 5472 when there is a reportable transaction with a related party, such as the owner.

The penalty for missing Form 5472 is USD 25,000 per return not filed on time or filed in the wrong format. If the failure continues for more than 90 days after IRS notice, there is an additional penalty of USD 25,000 for each 30-day period.

On the BOI (Corporate Transparency Act): FinCEN published a rule that exempts companies formed in the US from the obligation to report beneficial ownership. Many older guides still cite BOI as a mandatory step, which is outdated. Check the current notice on the FinCEN website before paying for that service.

Besides federal obligations, each state has its own annual report and registered agent rules. See the requirements of the chosen state, such as Wyoming and Delaware, and compare the two in the article Wyoming LLC vs Delaware LLC for Brazilians.

What should be reported to the Central Bank and the Receita Federal?

You have two distinct Brazilian reports. One does not replace the other.

An interest in a non-resident company, such as the LLC, and deposits at institutions abroad are among the CBE items (Resolution BCB 279, art. 7, I and VI). If you are near the threshold, add up everything you own outside the country before deciding that you do not need to report.

What are the components of a digital offshore structure?

A working structure has three pieces, all with real activity and documentation:

1. •Entity: the LLC, with its operating agreement, registered agent and taxpayer number (EIN).
2. •Bank or financial account: an account in the LLC's name, separate from any personal account. Opening one depends on each institution's policy.
3. •Way to get paid: platforms and processors that pay the LLC. Terms, fees and countries served change and should be read on each provider's website.

The company must really operate: contracts, invoices, accounting and statements in the LLC's name. A company that exists only on paper is the weakest point of the structure. To design the pieces, see the corporate structures service.

How do I set up an offshore structure, step by step?

1. •Define the goal. List where the revenue comes from, in which currency and how much stays in the company.
2. •Validate the Brazilian classification. With an accountant, confirm whether the controlled entity falls under art. 5 or art. 6 of Law 14,754 and whether the art. 8 option suits your case.
3. •Choose a state and open the LLC. Compare maintenance cost, annual report and registered agent.
4. •Get the EIN and sign the operating agreement.
5. •Open the account in the LLC's name and register the ways to get paid.
6. •Build the compliance routine. A calendar with pro forma Form 1120 and Form 5472 when applicable, state report, DAA and CBE.

How much does it cost to set up and maintain an offshore structure?

The cost varies by state, registered agent, accountant and financial institution. There is no single reliable figure, and price tables without an official source misinform. Ask for a written quote and separate three groups:

• •Setup: state fee, registered agent and documentation.
• •Annual maintenance: state report, registered agent and accounting.
• •Compliance: Form 5472 when applicable, DAA and CBE in Brazil.

Also add the cost of not complying: the USD 25,000 Form 5472 penalty can exceed the savings the structure generates.

What mistakes should I avoid?

• •Mixing personal and company accounts. Pay yourself by salary (pró-labore) or documented distribution, never by informal withdrawal.
• •Forgetting the DAA and the CBE. The LLC appears in both Brazilian reports, not only in the US.
• •Following an outdated rule. BOI is the typical case of a tip that has expired.
• •Ignoring Form 5472. An entity with no US tax to pay may still have a return to file.
• •Treating the LLC as a vault. Law 14,754 can tax the profit on December 31 even without a remittance, in the cases of art. 5.
• •Counting on the structure to "pay zero." It reorganizes the operation; it does not remove Brazilian tax.