For US business owners, the S Corp vs LLC question usually starts in a very domestic place. You build a business. The profit gets real. Your CPA tells you that once you’re making enough, an S Corp election may help reduce self-employment tax. To be clear, this is completely valid advice for many US-based business owners.  But then you move abroad, and the question evolves, often becoming intimidatingly more nuanced. It is no longer just a matter of, “Which structure saves the most US tax?” We ask: Which structure still makes sense given another country’s income tax, social tax, business registration rules, and reporting requirements?