That true, you don't need a physical presence in the USA you can incorporate a US Corporation from outside the USA.
In short you need a registered agent in the US who do the paperwork for you (bank account, IRS, ...). There are also services for this job (approx. $150 per year).
If everything goes fine you can say, these employees here in room 102 at my headquarter in Berlin working for my subsidary in the USA.
If you need somethink like US telephone, fax, email, call center, no problem just open a virtual office in the USA. Again there are services for this ($100-300 per year), ...google "virtual office usa"
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