Delaware compliance for global agencies

I performed parallel searches and entity queries focused on Delaware compliance for global agencies. Sources reviewed included Delaware government sites, law firm summaries, compliance service providers, and practical guides. I extracted authoritative details on: registered agent requirements (physical presence updated in 2025), foreign qualification triggers and process (Certificate of Authority, Certificate of Good Standing, filing fees: $200 for foreign LLCs, $245 for foreign corporations), annual franchise tax obligations (LLC $300 due June 1; corporations have March 1 deadline and variable franchise tax based on authorized shares or assumed par value method), annual reports (corporations required; LLCs not required to file annual reports but must pay franchise tax), gross receipts tax in Delaware (state-level tax that can apply to agencies with in-state receipts), corporate income tax and nexus considerations, employment/payroll withholding and unemployment insurance registration, BOI/FinCEN beneficial ownership reporting obligations under the Corporate Transparency Act (applicable to many US-registered entities and some foreign-registered but US-registered entitiesneed to confirm who must report and deadlines), and 2025 law changes (Senate Bills 95-98) affecting registered agent physical presence and new reporting requirements like describing business activity on franchise tax filings.