Delaware LLC privacy compliance

Delaware LLC privacy compliance — key points, compliance obligations, risks, and practical guidance for US business owners and LLC founders. Compressed findings (what owners/founders must know): 1) Public filings and what is disclosed in Delaware - Certificate of Formation: Delawareâ€ôs formation filing is minimal—generally the LLC name and the registered agent/registered office are filed publicly. Member or manager names are not required to be listed on the Certificate of Formation, so ownership can remain off public state records. - Registered agent: Delaware law requires every LLC to maintain a registered agent with a physical Delaware street address; the registered agentâ€ôs name/address appears on state records. 2) Ongoing state compliance - Annual tax: Delaware LLCs (and LPs/GPs) must pay an annual alternative entity tax of $300 by June 1 each year; there is no annual report filing requirement for LLCs with the Division of Corporations. Nonpayment leads to penalties and interest. - Series LLCs: each registered series in Delaware may have additional annual tax obligations (guidance identifies $75 per series in addition to the parent LLCâ€ôs tax). 3) Federal BOI (Corporate Transparency Act) — current regulatory status (as of 2026-01-03) - FinCENâ€ôs March 26, 2025 interim final rule revised the BOI reporting requirements: domestic U.S. companies (previously called “domestic reporting companies”) were exempted from BOI reporting under the CTA, narrowing reporting to certain foreign entities registered to do business in the U.S. (reporting deadlines and scope changed; foreign reporting companies had new deadlines). This materially changes the federal reporting landscape from earlier guidance that had required many domestic LLCs to report. (Owners should check FinCEN for updates because rulemaking may change.) 4) Practical privacy limits and disclosure risks - Anonymity limits: Delaware formation provides anonymity at the state-record level (no public member/manager listing), but privacy is not absolute. Owners may be identified through: - Bank KYC (banks require beneficial owner identification to open accounts), - Litigation and subpoenas (court discovery and civil process), - Foreign qualification: if the Delaware LLC registers (qualifies) as a foreign LLC in other states where it does business, those states may require owner/manager disclosures or annual reports that list officers/managers. - Service of process: the registered agentâ€ôs address is public and service of process is routed through the agent. 5) Best-practice compliance & privacy checklist for founders - Formation: use a Delaware registered agent service to avoid listing personal addresses; certificates need only minimal information. - Internal records: have a robust operating agreement that documents ownership and control, and keep accurate internal records (not filed with the state) to substantiate ownership and protect against challenges. - BOI/FinCEN: monitor FinCEN guidance and, if your entity is a foreign reporting company or otherwise subject to CTA rules, file BOI on time. Even though domestic companies were exempted by the 2025 interim rule, policy and rules may change — verify current status before relying on exemption. - Taxes and good standing: pay the $300 annual tax by June 1 and maintain registered agent service. If you have a Series LLC, account for series-level taxes/fees. - Foreign compliance: if doing business outside Delaware, comply with foreign qualification rules, local annual reports, and local disclosure obligations. - Sensitive operations: where additional privacy is required consider layered entity structures and legal nominee/manager services, but evaluate legal/tax/AML consequences and potential reduction of liability protections.