The formation of the subsidiaries is based on the parent company’s contribution. It is a widespread misconception that the contribution should be left in a GmbH. The parent company can use its investment to form any number of subsidiaries. For example, with a contribution of €25,000 plus a shareholder loan of €1,000, it can form a GmbH subsidiary with a contribution of the same amount. However, it is also conceivable, for example, to form two GmbHs with a formation contribution of €12,500 each (enough to form the company but not to fully discharge the liability), or a GmbH with a contribution of €25,000 and a UG with a contribution of €500.
Forming a GmbH holding with subsidiaries of other legal forms
It is possible to form a GmbH holding with subsidiaries of other legal forms rather than the GmbH. This depends on the circumstances of your particular case. The following are typical examples:
- UG subsidiaries – A GmbH holding already has a GmbH subsidiary. A further subsidiary in the form of a UG subsidiary is formed because only limited additional capital, which is insufficient to form another GmbH subsidiary, is available.
- AG subsidiaries – A GmbH holding already has a GmbH subsidiary. After a certain amount of successful activity, a further subsidiary is formed in the form of an AG subsidiary because sufficient additional capital in the amount of €50,000, which is sufficient to form an AG subsidiary, is available.