International Founders and US Taxes. International founders and foreign angel (lead) investors wishing to establish a US start up need to understand and plan for US personal taxes. In most instances foreign founders start to think about US personal taxes when they become CEO of their startup or post funding, however, it should be pointed out that a foreign founder may become personally taxable in the United States even earlier. Pursunat to Internal Revenue Code („Code”) tax residency for foreign indivuduals is established either by immigration status or by a substantial presence test. Immigration Status: Lawful Permanent Residence A founder that holds non-immigrant visa would be considered a tax resident for US tax purposes (Code Section 7701(b)(A)(i)). This would include…

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