Victoria’s Secret & Co. was incorporated in Delaware in 2021.
The company became an independent publicly traded business in August 2021 after separating from L Brands, the former parent company that had also operated Bath & Body Works. The new corporate structure used Victoria’s Secret & Co. as the legal company name.
Delaware is a common incorporation location for large American corporations because its corporate law, specialized Court of Chancery, and established business framework are attractive to companies. Incorporation there does not mean that the company’s stores or operational headquarters are located in Delaware.
This fact is often confused with the company’s Ohio connection. Victoria’s Secret & Co. has corporate roots and headquarters in Columbus, Ohio, but its legal incorporation state is Delaware. The two details describe different parts of the company’s corporate identity.