These are typical examples of holding structures.
A founder forms a UG holding parent company as a start-up and is the sole shareholder.
They plan to operate three branches of business:
- developing an affiliate website in the field of geriatric care,
- developing an affiliate website in the field of optics, and
- operating an online marketing agency with a focus on creating online shops, as well as SEA and SEO.
Their objective is to build and sell two Internet portals, that is, to exit. The business plan includes developing and selling a portal for the care of the elderly, and developing a similarly structured optics portal with the same objective of exit, nine months later. The marketing agency should provide for occasional cash flow based on a network of existing and potential customers during this period or, if successful, afterwards, or in the case of further projects. Then, the UGs should also be transformed into GmbHs.
The shareholder is also simultaneously the managing director of the parent company. The parent company is the sole shareholder in each of two subsidiary UGs.
The first subsidiary UG produces and operates the website in the field of geriatric care. The parent company shareholder is the managing director of this subsidiary. It has no employees, and does not plan to hire any.
The second subsidiary UG operates the online agency. The shareholder is the managing director of this subsidiary. Some activities are outsourced to freelancers. Employees are planned in case of need (long-term customers).
The formation of a third subsidiary UG is planned when work starts on the website in the field of optics. The know-how and structures of the first and second subsidiaries will be used for this purpose.
Two shareholders each hold 50% of the shares in a GmbH holding parent company.
They plan to operate two branches of business:
- engineering consulting and
- plant engineering
with regular profit withdrawals from the parent after payment through the subsidiaries.
The shareholders are also simultaneously the managing directors of the parent company. The parent company is the sole shareholder of the three subsidiary GmbHs.
The first subsidiary GmbH (operational) operates a consultancy in the engineering sector. A parent company shareholder is the managing director of this subsidiary. It has several employees.
The second subsidiary GmbH (operational) installs and sells technical systems. The second parent company shareholder is the managing director of this subsidiary and also has an external managing director for added support. There are several employees.
The third subsidiary GmbH (holding assets) holds the assets that are mainly held by the second subsidiary GmbH, including the machinery and raw materials required for the production of the plants. These are transferred by it to the second subsidiary GmbH for use against payment (that is, commercially) in order to keep the assets of the holding away from the assets of the relevant and liable operative subsidiary in a way that does not commercially burden the parent company.
Subsidiaries of the holding
All subsidiaries are independent companies that in principle operate independently of one another, but may also be linked to one another under certain circumstances by investment and simultaneous outsourcing of certain areas of competence. Several variants are conceivable.