Both structures offer the same personal liability protection. The LLC is not taxed as an entity. The members are taxed, based on their ownership percentages. The C—Corp requires a more sophisticated and expensive accounting from a regulatory point-of-view. A C-Corp is being taxed on its profits. If it pays you a salary, you will pay personal taxes too. The C-Corp has therefore a double taxation compared to the single LLC taxation. We are not legal advisors and this is just an opinion.