In all five jurisdictions below, nothing in the official sources used here bars a non-resident from being the sole shareholder. The obstacle sits elsewhere: who else has to be in the country, and what address the company must have. The strictest rule is Australia's — a proprietary company must have at least one director who normally lives in Australia, so a non-resident cannot be its only director. Hong Kong requires a separate company secretary who ordinarily resides there, Singapore requires at least one local resident, and the UK requires a physical registered office in the UK. In the US, company formation is a state matter, and the federal tax material states that most states do not restrict LLC ownership and permit single-member LLCs.
Below, per country: sole ownership, local officeholders, registered address, and tax-ID notes.
Australia: the local director rule is the blocker
A proprietary company — the most common type — must have at least one director, and a secretary is optional (ASIC). ASIC also states that proprietary companies must have at least one director who normally lives in Australia. A non-resident can therefore sit on the board, but cannot be the sole director of an Australian Pty Ltd; someone who normally lives in Australia has to be there too.
On share ownership, ASIC's registration page asks for the name and home address of each member (shareholder) of a proprietary company (ASIC). On the pages checked, ASIC sets no residency condition for members — but no ASIC page examined explicitly states that shareholders may live anywhere, so treat sole non-resident ownership as unconfirmed rather than settled, and confirm with ASIC or a registered agent before relying on it.
United Kingdom: no residency test for directors, but a physical UK address
A private limited company needs at least one shareholder, who can also be a director — so a one-person company is possible (GOV.UK). Directors do not have to live in the UK (GOV.UK).
What the UK does require is a registered office: a physical address in the UK, in the same UK jurisdiction the company is registered in — a company registered in Scotland must have a Scottish address (GOV.UK). A Royal Mail PO Box can no longer be used as the registered office address, on the same page.
One more step applies to people, not to the company: directors and people with significant control must verify their identity with Companies House (Companies House guidance, page last updated 1 June 2026). That applies to directors of overseas companies registered in the UK as well.
Singapore: at least one local resident, and foreigners register through a CSP
Foreigners must engage a Corporate Service Provider (CSP) to reserve a name and register a business structure, and must meet local residency requirements (ACRA). ACRA states that every business must have at least one local resident in Singapore; qualifying persons are Singapore citizens, permanent residents, and holders of a valid Employment Pass, Personalised Employment Pass or ONE Pass.
For an overseas-based owner without such a person, ACRA acknowledges nominee directorships as a route: nominee directorship arrangements are described by ACRA as a legitimate service provided by many CSPs to support overseas-based clients in fulfilling Singapore's ordinarily resident director requirement (ACRA, 8 July 2026). Criteria for work passes such as EntrePass are not covered by the sources used here.
Hong Kong: non-resident director allowed, separate secretary required
A non-Hong Kong resident can be appointed as a director of a local limited company (Companies Registry). The company secretary is the sticking point: where the secretary is a natural person, that person should ordinarily reside in Hong Kong; a corporate secretary must have its registered office or place of business in Hong Kong. And the sole director cannot act as company secretary of the same company — so a one-person Hong Kong company needs a separate secretary.
There is no minimum paid-up capital requirement under the Companies Ordinance (Companies Registry).
United States: state-level formation, federal tax ID from abroad
An LLC is a business structure allowed by state statute, and each state may use different regulations — formation is a state-level matter, so you check with your state (IRS). On ownership, the IRS states that most states do not restrict ownership, so members may include individuals, corporations, other LLCs and foreign entities; there is no maximum number of members, and most states also permit single-member LLCs.
For federal income tax, a single-member LLC is treated as an entity disregarded as separate from its owner unless it files Form 8832 and elects to be treated as a corporation.
On the tax ID: if your principal place of business is outside the US, you apply for an EIN by phone at 267-941-1099, Monday to Friday, 6 a.m. to 11 p.m. Eastern time, or by submitting Form SS-4 to the EIN International Operation (IRS). The application must generally include the responsible party's name, their Social Security number, individual taxpayer ID number or EIN, and signature; nominees are not authorized to apply for an EIN. So a foreign owner without an SSN or ITIN generally needs an ITIN path or to check the IRS guidance for that situation — the IRS page covering that case was not available when these sources were checked.
State-level formation rules, fees and registered-agent requirements sit with each state's own website and are not covered by the sources used here.
Comparison at a glance
| Sole non-resident shareholder | Local director or secretary required | Registered address | Tax-ID note | |
|---|---|---|---|---|
| Australia | ASIC asks for each member's name and home address and sets no residency condition for members on the pages checked; no ASIC page examined explicitly says members may live anywhere | Yes — at least one director who normally lives in Australia; secretary optional | Not covered by the sources used here | Not covered by the sources used here |
| United Kingdom | Yes — at least one shareholder, who can also be a director | No residency test for directors; directors and PSCs must verify identity with Companies House | Physical UK address, in the same UK jurisdiction as registration; no Royal Mail PO Box | Not covered by the sources used here |
| Singapore | Foreigners must register through a CSP and meet local residency requirements | Yes — at least one local resident (citizen, PR, or valid EP/PEP/ONE Pass holder); nominee directors via CSPs accepted by ACRA | Not covered by the sources used here | Not covered by the sources used here |
| Hong Kong | Yes — a non-Hong Kong resident can be a director | Yes — a natural-person secretary should ordinarily reside in Hong Kong, and the sole director cannot also be secretary | Not covered by the sources used here | Not covered by the sources used here |
| United States | Yes — most states do not restrict ownership and permit single-member LLCs; members may include foreign entities | Set by state law; not covered by the sources used here | Set by state law; not covered by the sources used here | EIN by phone (267-941-1099) or Form SS-4 for applicants whose principal place of business is outside the US |
Two things the table cannot tell you: whether a non-resident can open a local bank account in any of these places (not covered by the sources used here), and what each US state charges or requires of a registered agent. Both are worth checking with the relevant registry before you file.
Sources
- Company officeholders (directors and secretaries) | ASIC
- Register a company | ASIC
- Set up a private limited company - GOV.UK
- Set up a private limited company: Appoint directors and a company secretary - GOV.UK
- Set up a private limited company: Check the rules for registered office addresses and email addresses - GOV.UK
- Verifying your identity for Companies House - GOV.UK
- Step 1: Understanding requirements & eligibility | ACRA
- Balancing director accountability with sound corporate governance | ACRA
- Companies Registry - FAQ - Local Limited Companies - Documents relating to Directors / Company Secretary
- Companies Registry - FAQ - Local Limited Companies - Incorporation
- Limited liability company (LLC) | Internal Revenue Service
- Employer identification number | Internal Revenue Service