The corporate headquarters and the records of Delaware corporations can be located in any state or country as long as you maintain a registered agent to represent you in Delaware. Many owners of Delaware corporations have never set foot in Delaware. There is no Delaware sales tax, property tax or state income tax for corporations and LLCs formed in Delaware that do not transact business within the state. These annual state fees are kept among the lowest in the nation to attract and maintain corporate business. There is no Delaware inheritance tax on shares of stock held by nonresidents.
Delaware corporations can pay dividends from profits as well as from surplus.
Properly registered stock of Delaware corporations can be privately owned or publicly traded on any stock exchange in the world. Delaware corporations and LLCs do not need to maintain a Delaware bank account or Delaware business address as long as you are represented by a registered agent, such as American Incorporators. Currently, over 300,000 companies are registered in Delaware, and few of their officers have ever visited the state.