Delaware offers the most predictable and business-focused legal home in the world, which is why more than 2.28 million entities and over two-thirds of the Fortune 500 call Delaware their corporate home. In 2025 alone, 334,461 new entities were formed in the First State, a more than fifteen percent increase over 2024, continuing a decades-long trend of migration to the state.
Delaware updates its entity laws annually to ensure they accommodate the needs of modern business, striking an appropriate balance between managerial prerogatives and investor protections. Consistent with its longstanding tradition of respecting independent decision-making, the state recently enacted changes to its General Corporation Law to provide “safe harbor” protection to transactions approved through time-tested governance procedures. It also reduced the burdens on corporations facing stockholder demands to produce books and records while ensuring that stockholders maintained access to core documents to protect their investments where circumstances warrant. This new legislation, found here, is but one example of Delaware's commitment to providing a governance framework that works to the benefit of all participants.
A chart comparing Delaware's corporate law structure with that of other states in this chart. It demonstrates why Delaware's balanced approach to governance remains the gold standard.
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