The Smart Global Structure for Digital Creators: Wyoming LLC + Serbian Residency (0% Effective Tax Until Distribution)
- Željko Stevanović
- Nov 2
- 3 min read
Updated: Nov 12
If you’re a global freelancer, influencer, or digital creator earning income online, you’ve probably realized that traditional tax systems were never designed for you.High rates, double taxation, complex residency rules — all of it slows down your growth and eats away at your creativity.
That’s why more and more creators are shifting to a modern, compliant, and efficient setup:a U.S. Wyoming LLC as the global business layer, combined with Serbian tax residency as the personal base.
This combination allows you to legally operate worldwide, reinvest profits, and enjoy an effective 0% tax until profit distribution — while maintaining full transparency and access to global financial systems.
How the Structure Works
You are a tax resident of Serbia.Serbia taxes worldwide income, but only when it’s received personally. Dividends from foreign entities are taxed at a flat 15% rate — and only upon distribution.
You own a U.S. Wyoming LLC.A single-member LLC is a disregarded entity under U.S. tax law.If it has no U.S.-source income (no employees, no office, no U.S. customers), the company owes zero U.S. tax.
You operate globally.Your LLC invoices clients or platforms, collects payments via Stripe, PayPal, Wise, or Revolut Business, and keeps funds on its business account.
You use the company’s debit or credit cards for legitimate business and operational expenses — software, ads, travel, creative gear, and more. As long as profits are not distributed to your personal account, no personal tax arises.
This allows full operational use of funds through the company account, while maintaining legal compliance and transparency.
Annual Gross Income (€) | Germany | France | Spain | UK | Norway | Sweden | Poland | Estonia | Portugal (NHR) | Serbia + Wyoming LLC |
€100 000 | ~€40 000 tax | ~€42 000 | ~€37 000 | ~€32 000 | ~€38 000 | ~€50 000 | ~€33 000 | ~€20 000 (on distribution) | ~€27 000 | €0 until distribution / €15 000 if withdrawn |
€250 000 | ~€110 000 | ~€120 000 | ~€105 000 | ~€90 000 | ~€115 000 | ~€135 000 | ~€85 000 | ~€50 000 | ~€70 000 | €0 / €37 500 if withdrawn |
€500 000 | ~€225 000 | ~€240 000 | ~€215 000 | ~€185 000 | ~€230 000 | ~€275 000 | ~€175 000 | ~€100 000 | ~€140 000 | €0 / €75 000 if withdrawn |
Assumptions: self-employed, no dependents, no special deductions. Serbia + Wyoming LLC assumes profit retained in the company (no personal distribution).
Why Serbia Is the Smart Base for Global Creators
Flat 15 % dividend tax, only on distributed profit
No CFC rules for individuals
Access to European banking, yet non-EU flexibility
No wealth tax, no exit tax, no CRS issues for domestic accounts
Affordable cost of living and open digital-nomad ecosystem
Serbia is increasingly recognized as Europe’s smart residency option — modern, connected, and ideal for location-independent professionals.
Legal Clarity
U.S. Level: No federal or state tax for foreign-owned disregarded LLCs without ECI (Effectively Connected Income).
Serbian Level: Only dividend tax at 15 % when profit is distributed to the resident.
During operation: No personal income tax, allowing unrestricted reinvestment and business spending.
Bookkeeping: Simple, low-cost compliance in both jurisdictions.
Why Dubai Isn’t the Smart Option Anymore
Among digital creators, Dubai is often mentioned as the “tax-free” dream.But in 2025, that narrative is outdated — and increasingly risky.
Here’s why:
Economic Substance Requirements: You must maintain real office space, local director, and on-ground activity.
Corporate Tax Introduced: The UAE now applies a 9 % federal corporate tax on relevant profits.
Banking Challenges: International payment processors and EU banks often block or flag Dubai-based entities.
CRS and Reporting: Despite old perceptions, UAE participates in automatic exchange of financial data.
High Operational Costs: Residency renewals, office rent, and compliance easily exceed €10 000 per year.
Reputational Risk: “Zero-tax offshore” structures are increasingly red-flagged by compliance systems.
In short: Dubai might look appealing on paper, but in practice it’s complex, costly, and no longer aligned with how digital entrepreneurs operate.
Final Takeaway
The global creative economy deserves global tax solutions. By combining a Wyoming LLC (U.S.-based transparency) with Serbian residency (European efficiency), creators can finally operate globally with peace of mind:
0 % effective tax until distribution, full compliance, and total freedom to reinvest.
Comments