One person can hold all the offices of President, Treasurer and Secretary and be the sole director. Most states require a minimum of three people to hold offices in a corporation.

There is no minimum amount of money required in a company bank account.

The States corporation and trust laws are known for their unparalleled flexibility regarding freedom of contract.

The annual franchise tax is very favorable and can be as little as $60 per year including all filing fees.

You can incorporate and operate the corporation anonymously.

There is no inheritance tax on stock held by non-residents of Delaware.

There is no estate tax on shares of stock held by non-residents.

There is no State income tax for Delaware corporations who do not operate within the State.

There is an established body of laws which protect the Corporations in Delaware.  Shares of stock owned by individuals outside the State are not subject to any Delaware taxes.

The director has the power to make or alter by-laws.

Directors may fix any price on shares of stock they wish to sell.

Recent legislation limits abusive takeover tactics.

Corporations can become Sub-chapter "S" if all qualifications are met.

Shares of stock owned by individuals outside the State are not subject to any Delaware taxes.