fbpx

Holding company & groups

Corporate groups in particular, but also medium-sized corporate groups, almost always use holding structures, as they offer special tax advantages. In recent years, however, this structure has also proven its worth for medium-sized companies. As tax consultants, we therefore also handle a large number of holding mandates.

Empty

Operative holding company

The operating holding company, often referred to colloquially as the parent company, is itself directly commercially active. Subsidiaries have a supplementary or supporting function, such as a foreign branch. A subsidiary is dependent on the parent company in terms of strategy, structure and personnel.

Management or strategy holding company

The management holding company does not carry out any operating activities of its own, but manages the business of its subsidiaries. In this model, the subsidiaries can be managed separately and flexibly, drawing on the capital strength of their holding company.

Financial or asset holding company

 

The financial holding company is the counterpart to the operating holding company, as it does not carry out any operating activities of its own and does not assume any management or executive functions in its subsidiaries.

A financial holding company without entrepreneurial influence is then an asset management company without group status and in this case is also called an investment company.

A financial holding company can also be used strategically, for example to handle company acquisitions or the purchase of a renowned company name.

Organizational or structural holding company

Holding structures can also be used for the internal organization of a company. For example, a division consolidation is conceivable in which a company subdivides individual divisions into separate subsidiaries for a better overview.

This corporate group structure is not dependent on whether the umbrella holding company is an operating holding company, management holding company or financial holding company.

Real estate holding company

A very common model is that of the real estate holding company in order to be able to reinvest profits received from rental income in new properties virtually tax-free.

Sie benötigen eine professionelle Beratung?