Nominee and resident director services

For non-US groups entering the US, we arrange a fixed-fee package with a US partner firm:

• Formation of a Delaware corporation, with articles of incorporation and the governance documents (share subscription and board resolutions)
• IRS employer identification number (EIN)
• Registered agent in Delaware
• A US-resident director for the company
• Mailing address and mail forwarding for the first year
• An intercompany agreement setting out the roles of the US company and its non-US parent
• A transfer pricing report supporting the US company's margin, prepared to IRS standards under sections 482 and 6662 of the Internal Revenue Code

The US has no rule requiring a local director, but a US-resident director and a documented intercompany position make bank, payment-provider and tax conversations far easier. Since FinCEN's final rule effective 14 August 2026, US-formed companies no longer file beneficial ownership reports under the Corporate Transparency Act; banks still collect beneficial-owner information under their own due diligence.

Every Hong Kong company needs a company secretary who is either an individual ordinarily resident in Hong Kong or a firm licensed as a trust or company service provider (TCSP), plus at least one director who is a natural person. We arrange the licensed secretary, the designated representative and, where wanted, nominee directors and shareholders. Shares held by a nominee are treated as held by the beneficial owner, who is recorded in the company's Significant Controllers Register, kept in Hong Kong and open to law enforcement on request.

Cyprus law allows nominee directors and nominee shareholders under written agreements. The nominee appears on the Registrar's public records; the beneficial owner is filed with the Cyprus UBO register, confirmed every year, and is not open to the general public. Where the company needs to be Cyprus tax resident, the directors must genuinely manage it from Cyprus; a nominee who only signs does not achieve that.

Nominee directors and shareholders are lawful in the UK, but transparency has tightened. Since 18 November 2025 every new director and person with significant control (PSC) must verify their identity with Companies House, and the PSC register showing the beneficial owner is public. A UK nominee therefore offers limited privacy; it mainly helps where the owners cannot or prefer not to act as directors.

Every Irish company needs at least one EEA-resident director unless it holds a EUR 25,000 Section 137 bond. We arrange an EEA-resident director through our Irish partner, which is often simpler for banks than a bond-only structure. See the Ireland page for details.

A Singapore company needs at least one director ordinarily resident in Singapore. Since the Corporate Service Providers Act took effect on 9 June 2025, nominee directors can only be arranged through ACRA-registered corporate service providers, and nominee status is disclosed to ACRA and shown on the company's public profile, while the nominator's identity stays confidential.

A Panama S.A. needs three directors and three officers; law firms commonly provide nominees so the owner does not appear on the Public Registry, while the beneficial owner is reported to a private registry. Nevis LLCs can use nominee managers, with the beneficial owner held by the licensed registered agent. See the Panama and St Kitts and Nevis pages.

Cayman and BVI companies are the standard holding and fund vehicles, and both allow nominee directors and shareholders through licensed corporate service providers. Neither has a public register of owners. In both, the beneficial owner is recorded through the registered agent or corporate service provider and is available to authorities, and since 2025 both have introduced a route for parties who can show a legitimate interest to request access.

Where a Cayman or BVI company needs to show substance or real management, we arrange professional resident directors who take part in board decisions, not only nominees who sign. See the Cayman Islands and British Virgin Islands pages.

Uruguayan and Paraguayan companies owned from abroad often need a local director or legal representative to deal with registries, banks and the tax office. We arrange these through licensed local firms. Ownership is not hidden in either country: Uruguay's Law 19.484 requires shareholders and beneficial owners to be reported to a confidential registry at the Central Bank, and Paraguay's Law 6446 of 2019 requires beneficial owners to be filed with an administrative registry at the Ministry of Economy. Neither registry is public. See the Uruguay and Paraguay pages.