For more than 20 years, law firms, tax advisors, and other organizations have relied on Delaware Trust Company (“Delaware Trust”) to support domestic tax-planning strategies in the U.S. states of Delaware and Nevada. 

Due to their business-friendly climates, sophisticated court systems and corporate tax exemptions, Delaware and Nevada are popular U.S. jurisdictions for establishing Special Purpose Vehicles (SPVs).

Also known as Special Purpose Entities (SPEs), SPVs are formed by our clients for a variety of transactions and structures, including tax or risk management strategies, asset securitization, project finance, investment portfolio and intellectual property protections.  

Organizations with current tax-planning strategies in countries with territorial tax systems (such as Luxembourg and Switzerland) may enjoy similar advantages in these states. An SPV such as a U.S. branch or U.S. blocker structure with adequate substance, support and administration can be a vital part of the solution for your organization and your clients.

Delaware Trust provides a full suite of services for international SPV structures in both Delaware and Nevada, including:

  • Corporate Support/BPO: Mail processing and forwarding; telephone answering and message services; secure physical minute book storage and maintenance; conference room facilities. 
  • Situs/Nexus Management: Shared or private office space; branch managers; directors and officers; authentication of legal documents by apostille or legalization; intellectual property administration and protection; administration and payment of operating expenses; bank account maintenance and reconciliation. 
  • Financial Reporting: Multi-currency financial statement and general ledger preparation; portfolio accounting; treasury management; interest and royalty invoice preparation; checking and custody account reconciliation.
  • Corporate Governance: Registered agent and registered office; company formations/qualifications; corporate health checks, corporate secretarial services, compliance watch and secure electronic data storage; preparation of local and state filings.