How to Build a "Borderless" US Company in 2025: State Selection, Multi-State Tax Nexus, and Remote Workforce Compliance

The "Borderless Engine" Awakens

Imagine launching a U.S. company from abroad and scaling quickly across 10 states — without ever stepping foot on American soil. In 2025, that's no longer fantasy. Business applications are surging: the Census Bureau projects 28,725 new employer-business formations will emerge within four quarters from August 2025 filings — up 0.8 percent month-on-month. Remote work has solidified its hold, with roughly 22 percent of U.S. workers now fully remote. For global founders and high-growth firms without rigid address constraints, the true frontier lies in building a "borderless" U.S. presence — structuring state choice, managing multistate tax nexus, and operating a dispersed workforce compliantly.

Choosing Your Home Base — State Selection Strategies for a Borderless U.S. Company

When you decide "which state to incorporate or domicile in," you're not just picking a place on a map — you're picking your legal and tax foundation. In 2025, states like Delaware, Wyoming, and Nevada remain perennial favorites because of flexible corporate statutes, strong case law, and favorable tax climates. Wyoming, notably, draws startups for its no-corporate-income tax stance, strong asset protection laws, and minimal disclosure requirements for LLCs. Delaware, with its renowned Chancery Court, continues to be the default for raising venture capital and structuring complex equity for future funding rounds. However, rising demand has led to increasing filing and franchise tax burdens in Delaware, pushing new entrants to reconsider alternatives. Recent data shows applications for corporations spiked 29.1 percent in 2025 — a clear sign of continued enthusiasm for structured growth vehicles.

That said, the best state choice depends on your business model. If your revenue will come from digital products, SaaS, or remote services with no physical footprint, domestic states with preferential treatment (low fees, ease of maintenance) matter most. If you expect to hold real property, hire full-time employees, or maintain physical inventory, your operating state may override your incorporation state for taxation. Many borderless founders adopt a dual strategy: incorporate in Wyoming or Delaware, then register as a foreign entity (an "out-of-state" registration) in states where real presence occurs. This lets you benefit from corporate governance advantages while limiting your home state tax exposure.

But beware: forming in a low-tax state doesn't automatically shield you from taxes elsewhere. If your operations (or remote workforce) trigger nexus in other states, you may still owe income or sales taxes there. Proper state selection is about risk mitigation and optionality — not escape. Use a decision matrix weighing per-state incorporation cost, annual fees, statutory flexibility, and regulatory environment to align your choice with your growth trajectory.

Navigating the Nexus Maze — Multi-State Tax Exposure and Mitigation

Once your remote workforce or services cross state lines, tax nexus becomes the regulatory battleground. The post-2018 Wayfair decision established that states may impose economic nexus on out-of-state sellers based solely on sales or transaction volume — even without physical presence. But nexus now goes far beyond sales tax: many states assert income tax nexus when a business has payroll, employees, or other economic connections in the state.

For example, a SaaS business incorporated in Delaware but employing a remote engineer in New York may find itself liable for corporate income taxes or withholding obligations in New York. States like New York and Pennsylvania enforce the "convenience of the employer" doctrine: if the remote work is for the employee's convenience rather than necessity, income may remain taxable in the employer's state. Meanwhile, other states mitigate double taxation via credits or reciprocity.

Navigating this requires a systematic framework: first, map where your remote employees live and work; second, identify applicable nexus thresholds (sales, payroll, revenue) per state; third, register for "foreign qualification" in states where you exceed nexus; fourth, apportion income using state-approved formulas (often based on payroll, property, and sales percentages). Apportionment ensures you only pay state tax on the portion of income tied to that state.

For instance, the online education company Coursera, while headquartered in Delaware, must manage tax registrations in states where significant numbers of remote staff reside or where substantial subscriber revenue is earned (e.g. California). Their tax team coordinates multi-state filings monthly to avoid surprises. When done right, nexus becomes a cost line, not a trap — but it demands early design.

Remote Workforce Compliance — From Payroll to Employment Laws

Having your team distributed across many states introduces compliance obligations on multiple fronts: payroll withholding, unemployment insurance, workers' compensation, and state employment law, among others. Each U.S. state sets its own rules on wages, benefits, breaks, termination, and leave. A company based in Texas hiring someone in California must follow California's labor and minimum wage statutes for that employee.

On the tax side, employers must withhold state income taxes based on where the employee works or resides — which may differ from where your incorporation state is. Additionally, remote employees can create nexus and bring on additional registration burdens. Some states even offer remote-worker tax credits: for example, proposed Massachusetts legislation would allot a $10 credit per remote employee alongside credits for remote equipment purchases.

Challenges abound: tracking shifting remote work addresses over time, applying correct withholding for reciprocal states, managing multiple unemployment insurance files, and registering as an employer in several jurisdictions. But the opportunity is equally large: by automating location tracking in payroll systems, centralizing HR compliance, and building a template for new-hire state onboarding, you can scale your remote operations with confidence. In practice, high-growth firms like GitLab or Zapier maintain a global payroll and compliance team specifically to manage multistate complexity — treating it as a foundational cost of remote scale.

To integrate CrossVentura's service model, we would guide you through choosing an ideal domicile, mapping remote workforce liability, and operationalizing tax filings — becoming your compliance infrastructure as you scale.

The Borderless U.S. Compliance Toolkit: Your 2025 Launch Map

In today's borderless business world, compliance drives confidence. Use this quick-start toolkit to stay compliant as you scale: the State Selection Matrix helps compare states by tax, cost, and legal perks; the Remote Employee Map tracks where staff live and work for accurate withholdings; the Nexus Trigger Tracker flags when sales, payroll, or property cross state thresholds; the Foreign Qualification Planner keeps your registrations on time; and the Multi-State Payroll Checklist ensures proper setup across all states. Run every new hire or expansion through this toolkit — it's your shortcut to staying compliant, audit-ready, and growth-focused in 2025.

From Compliance to Confidence: Building Your Borderless Future

Building a "borderless" U.S. company in 2025 is no longer theoretical — with the right foundation in state selection, nexus planning, and remote workforce compliance, it's entirely achievable. The path is complex but navigable. Start with your state strategy, overlay your employee footprint, and operationalize nexus proactively.