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USA › India–US Structuring

USA · Service

India–US Structuring & Holding Design

Flip structures, holding companies and treaty-efficient ownership — the cross-border architecture that lets a business operate in both India and the US without tax leakage or FEMA surprises.

Overview

One structure that works in both countries.

The hardest part of operating across India and the US is the structure that sits between them — where the holding company lives, how equity flows, and how the India–US treaty and FEMA both apply. We design ownership that satisfies investors, the IRS and the RBI at once, whether you are flipping a startup to Delaware or building an India–US group from scratch.

Indian startups flipping to a US (Delaware) holding company
US companies building an India subsidiary or development arm
Founders with operations and investors on both sides
Groups needing FEMA-ODI and US tax to align
What’s Included

The full cross-border architecture.

Holding Structure Design

US or India holding layer chosen for investors, tax and exit.

Startup Flip

Delaware flip of an Indian company with share-swap and valuations.

FEMA & ODI

Outbound and inbound structuring aligned to RBI rules.

Treaty Optimisation

India–US treaty positions to reduce withholding and double tax.

Equity & ESOPs

Cross-border cap tables and option pools that work in both countries.

Exit Readiness

Structure built so a future acquirer or IPO needs no rework.

How We Work

From two countries to one structure.

01

Model

We map operations, investors and tax in both countries.

02

Design

We choose the holding and ownership architecture.

03

Implement

We execute the flip or build with valuations and filings.

04

Align

We reconcile FEMA, the IRS and your cap table.

Why LexVerge

A structure investors and both tax authorities accept.

Delaware FlipHolding CompanyIndia–US DTAAFEMA / ODIShare SwapCap TableESOPsWithholdingGILTIExit Ready

We build the cross-border structure your US investor, the IRS and the RBI will each accept — designed once, not unwound at diligence.

Representative Outcomes

Anonymised mandates from this practice.

Client identities withheld for confidentiality; outcomes described in general terms.

Flip

Indian startup flipped to a Delaware parent

Share swap, valuations and FEMA reporting executed so a US raise could proceed.

US-ready holding structure
Inbound

A US group’s India arm structured cleanly

India subsidiary and ownership aligned to the treaty and FEMA for a US parent.

Treaty-aligned India arm
FAQ

India–US structuring, answered.

Should I flip my Indian startup to a US holding company?
If your investors, customers or exit are US-based, a Delaware holding company is often expected — but the flip has FEMA, valuation and tax consequences. We model it before you commit and execute it correctly.
How does the India–US treaty help?
The treaty reduces double taxation and withholding on cross-border flows such as dividends, royalties and services. We structure ownership and contracts to use it properly.
Do you handle the FEMA side as well?
Yes. Cross-border ownership engages FEMA and ODI/FDI rules. We align the Indian regulatory position with the US structure so both hold.
USA · LexVerge

Design the structure once, correctly.

Book a confidential consultation with our remote US Desk to architect an India–US structure that satisfies investors and both tax authorities.

Speak with a Partner