Telefonische Erstberatung

Holding, taxes and tax advantages 

There are three “players” in the taxation of a holding, each of which should be examined individually. 

  • The holding subsidiary – The operating company, generally a GmbH or UG, which operates a business branch of the parent company. 
  • The holding parent – The asset management company that holds one or more subsidiaries, generally also a GmbH or UG. The profits of the subsidiaries are distributed to the parent company and can be used for further undertakings of the holding parent company, which can form more and more subsidiaries for this purpose. 
  • The holding shareholders – The shareholders of the holding parent company, generally the founders or entrepreneurs, that is, “natural persons”. Through the parent company, they control the subsidiaries and may make private withdrawals from the profits distributed to the parent company, which come from the subsidiaries’ operations or their sale. Shareholders as legal persons are conceivable, including those from abroad.