Holding formation in Germany – setting up a German holding structure

Holding formation in Germany
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Holding formation in Germany – setting up a German holding structure

Do you want to organise your company professionally and create a company construct that offers you tax and economic advantages? Do you have various ideas, and would therefore like to form several companies? As a law firm with years of experience in in company formation and supporting clients, we can form the perfect bespoke holding structure for you. Fast, legally secure and at a fixed price. The entire holding, from the corporate structure to the articles of association, will be prepared individually for you by a lawyer.

This page provides detailed and comprehensive answers to questions such as “How do I form a holding company?”, “How much does it cost to form?” or “Who is a holding for?”.

We set up your Holding. You focus on business

Key points Holding formation

Packages
What is a Holding?
Process
Advantages and disadvantages
Tax
Costs
Form a holding online

Process, Info & Packages

Taxes

Taxes
Costs
FAQ

Online holding formation

Andre Kraus, lawyer and founder of the KRAUS GHENDLER RUVINSKIJ law firm, is your contact in matters of company formation, trade mark law, reputation protection and corporate law.

Online holding formation or in-person appointment

You can form a holding directly online, book a free initial consultation online or send us a message.

Free initial consultation

You will receive a comprehensive initial consultation for the formation of your holding free of charge. During this meeting, we will clarify any open questions you may have and advise you on the most important basic issues in holding formation, such as the right legal form or the costs and procedure involved in forming a holding.

Forming your company

We start by forming your holding. We will support you, from providing legal advice on forming a holding, drafting tailored articles of association, arranging a notary appointment and entering your holding in the commercial register, to registering a trademark, drawing up your application for tax and business registration, and handling your bookkeeping.

Overview holding formation in Germany

The holding as a business concept

The holding (also called a holding structure or a holding company) is not a legal form, but a way of setting up a company. It consists of several companies in a parent–subsidiary relationship. The parent company is the sole owner of the subsidiary companies. This can grant particular advantages:

The risk of the ongoing business is borne solely by the operating companies.
The exit of a subsidiary company can be used to make quick, tax-free profits.
The outsourcing of business areas enables the company to be managed more effectively.

Setting up a holding can be lucrative, especially for large companies. In a free initial consultation, we explain the advantages of the holding structure and plan the ideal corporate structure for you.

Holding structures present a good corporate image

The holding company gives your company a professional image. The possibility of splitting up company branches also gives you the opportunity to conquer new market areas more effectively or spin off divisions for reasons of efficiency. The only disadvantage of the holding is its increased formation costs, since the formation of each company in the structure is considered individually.

Expansion to Germany

Foundatrion in Germany

Legal forms

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holding formation by a lawyer

✔ CHEAP✔ FAST✔ LEGALLY SECURE

Over

20000

checked cases

JETZT ONLINE GRÜNDEN

Download Documents

↪ or reserve a free initial consultation.

Open questions? – Just call us:

0221 – 6777 00 55

(Mo. – So. from 9am to 22pm / NATIONWIDE – German landline)

Our packages

Übersicht der Pakete

€629,–zzgl. € 119,51 USt.

Für Gründer die eine Gründung mit anwaltlicher Beratung wünschen.
Mehr Informationen
Anwaltliche Rechtsberatung
- Erstberatung 30 Min.
- Gründungsberatung 60 Min.
- --
Begleitung und Organisation
- Durchgängig erreichbar
- Notartermin zur Beurkundung
- Kontoeröffnung
- Einlageneinzahlung
- Handelsregister
- IHK Firmenprüfung
- --
- --
Umfangreiches Vertragspaket
- Individueller Gesellschaftsvertrag / Satzung
- Geschäftsführer Einstellungsvertrag
- Mustervertragspaket
- Muster-Eröffnungsbilanz
- --
- --
- --

€859,–zzgl. € 163,21 USt.

Für Gründer die den gesamten Prozess an uns abgeben wollen. Wir kümmern uns um alles.
Mehr Informationen
Anwaltliche Rechtsberatung
- Erstberatung 30 Min.
- Gründungsberatung 60 Min.
- Abschlussberatung 60 Min.
Begleitung und Organisation
- Durchgängig erreichbar
- Notartermin zur Beurkundung
- Kontoeröffnung
- Einlageneinzahlung
- Handelsregister
- IHK Firmenprüfung
- Gewerbeanmeldung
- Steuerliche Anmeldung
Umfangreiches Vertragspaket
- Individueller Gesellschaftsvertrag / Satzung
- Geschäftsführer Einstellungsvertrag
- Mustervertragspaket PLUS
- Eröffnungsbilanz
- Gewerbeanmeldung
- Finanzamtfragebogen
- USt.-ID Anmeldung

Übersicht der Pakete

€929,–zzgl. € 176,51 USt.

Für Gründer die eine Gründung mit anwaltlicher Beratung wünschen.
Mehr Informationen
Anwaltliche Rechtsberatung
- Erstberatung 30 Min.
- Gründungsberatung 60 Min.
- --
Begleitung und Organisation
- Durchgängig erreichbar
- Notartermin zur Beurkundung
- Kontoeröffnung
- Einlageneinzahlung
- Handelsregister
- IHK Firmenprüfung
- --
- --
Umfangreiches Vertragspaket
- Individueller Gesellschaftsvertrag / Satzung
- Geschäftsführer Einstellungsvertrag
- Mustervertragspaket
- Muster-Eröffnungsbilanz
- --
- --
- --

€1.259,–zzgl. € 239,21 USt.

Für Gründer die den gesamten Prozess an uns abgeben wollen. Wir kümmern uns um alles.
Mehr Informationen
Anwaltliche Rechtsberatung
- Erstberatung 30 Min.
- Gründungsberatung 60 Min.
- Abschlussberatung 60 Min.
Begleitung und Organisation
- Durchgängig erreichbar
- Notartermin zur Beurkundung
- Kontoeröffnung
- Einlageneinzahlung
- Handelsregister
- IHK Firmenprüfung
- Gewerbeanmeldung
- Steuerliche Anmeldung
Umfangreiches Vertragspaket
- Individueller Gesellschaftsvertrag / Satzung
- Geschäftsführer Einstellungsvertrag
- Mustervertragspaket PLUS
- Eröffnungsbilanz
- Gewerbeanmeldung
- Finanzamtfragebogen
- USt.-ID Anmeldung

What is a holding?

A holding is not a legal form in its own right, but rather a structure comprising several companies. Usually, the

GmbH or
UG

is the company form of choice. However, in rare cases, an AG may also be formed as part of a holding structure.

Definition: What is a holding?

“Holding” is a technical term with a specific meaning. It refers to a holding structure, a holding organisation or a holding company. The holding describes a certain way of organising an entrepreneurial operation, which consists of:

the shareholders as owners of the parent company,
a parent company (or umbrella company) as the managing company and the owner of one or more subsidiaries, and
one or more subsidiaries as the operational “spearhead”.

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.

More about the holding

More about GmbH-Holding

Aims of forming a holding

Cheap
Tax advantages
The holding offers enormous tax advantages. Only 5% of the profits distributed by the holding subsidiary to the parent company are subject to taxation. The same applies in the event of an “exit”, when the holding subsidiary shares are sold. Here too, 95% of the capital gain is not taken into account for tax purposes.
Protection
Transfer of risk
By forming a holding parent company and subsequently forming one or more holding subsidiaries, you can shift entrepreneurial risk to the holding subsidiaries. Each holding subsidiary is independently liable for its respective branch of the company, so economically sound subsidiaries do not have to assume the risks of failed branches.

Protection
Security
Exclusion of personal liability
As a founder of a GmbH or UG holding, you benefit from the limitation of personal liability with your private assets. You will receive a company structure that limits your liability. Your subsidiaries will assume liability for business errors or market fluctuations.
Professional
Legally secure formation
Forming a holding requires in-depth legal knowledge. Advantages can only be realised and obtained in the long term if all the important practical details of commercial and tax law are taken into account and incorporated into the company articles of association. With us, you can form your company in a legally secure manner and with a lawyer’s guarantee.

Professional
Fast
Minimising formalities
By entrusting the formation of your holding to us, you transfer your personal effort to our team. This leaves you with more time to focus on day-to-day business.

holding formation by a lawyer

✔ CHEAP✔ FAST✔ LEGALLY SECURE

Over

20000

checked cases

JETZT ONLINE GRÜNDEN

Download Documents

↪ or reserve a free initial consultation.

Open questions? – Just call us:

0221 – 6777 00 55

(Mo. – So. from 9am to 22pm / NATIONWIDE – German landline)

Forming a holding in 15 steps – Step-by-step formation process

Overview of the process of forming a holding

The formation of a holding goes through the following steps:

Free initial consultation
Legal advice on formation
Draft of the holding structure
Checking the company names
Preparing the formation documents
Notarisation of the parent company
Opening the business account for the holding parent company
Entry of the holding parent company into the commercial register
Tax and business registration of the holding parent company
Notarisation of one or more subsidiaries
Entry into the transparency register
Opening the business account for the holding subsidiary or subsidiaries
Entry of the holding subsidiary or subsidiaries into the commercial register
Tax and business registration of the holding subsidiary or subsidiaries
Final legal consultation

Bild von einem Mann, welcher etwas ausfüllt

Process of forming the holding

Step 1 - Free initial consultation
If you are interested in forming a holding and learning about the various available options for your company, you can take advantage of our free initial consultation. We will give you an overview of the legal requirements. We can also advise you on whether the holding is the right structure for you and on the type of holding that would be of interest to you. The choice of legal form for your holding structure is also often a point for consultation.
Step 2 - Legal advice on formation
When and if you have decided to form a holding, become our client. A personal specialist lawyer will be appointed for you. Together with you, they will perform a thorough legal examination of your project. The formation of a holding must be planned extensively and in detail. We would be happy to develop your holding model that brings the advantages you are looking for and fits your company. At the same time, we will discuss with you all the important points of the articles of association for the holding parent company and subsidiary or subsidiaries.

Common consultation topics are:
- choosing the right legal form,
- the right holding construct,
- ongoing legal requirements,
- business advantages,
- liability,
- share capital,
- shareholders,
- succession,
- distribution of profits,
- disposition of company shares,
- exclusion rights and
- management.
Step 2 - Legal advice on formation
Step 3 - Draft of the holding structure
Based on the information from the intensive consultation, we draft the optimal holding structure for your project. You now know how many companies are required and the relationship between them. Using your individual example, we will explain the legal scope of action that must be complied with in the long term in order to maintain the business advantages.
Step 4 - Checking the company names
Forming a holding means forming at least one parent company and one subsidiary. Often, several subsidiaries are set up at the same time. Since these are mostly GmbHs or UGs, we have the company names checked individually, according to the legal regulations (IHK or HWK examination).

Step 4 - Checking the company names
Step 5 - Preparing the formation documents
We prepare the individual formation documents of the parent company and all necessary subsidiaries and coordinate the articles of association of the companies in order to structure the holding in line with your wishes.

Your personal lawyer, who is familiar with your specific case following the formation consultation, will assume responsibility for drafting the articles of association.

We also adapt the formation documents so that your personal preferences can be incorporated into the internal structure of the holding. If, for example, you are forming the company with several founders who will be involved with their own subsidiaries, the shares can be distributed according to the capital contribution made.
Step 6 - Notarisation of the parent company
We organise the notary appointment for the notarisation of the holding parent company.

Step 6 - Notarisation of the parent company
Step 7 - Opening the business account for the holding parent company
After the parent company formation documents have been notarised, a business account is opened. The corresponding capital contribution must then be made to the holding parent company. We prepare the formalities for the companies’ bank appointments (bank checklist and power of attorney) and inform you about the appointment in good time.
Step 8 - Entry of the holding parent company into the commercial register
After the share capital has been paid into the holding parent company’s business account, it is registered in the commercial register.

Step 8 - Entry of the holding parent company into the commercial register
Step 9 - Tax and business registration of the holding parent company
We prepare the tax and business registration of the holding parent company.
Step 10 - Notarisation of one or more subsidiaries
After the holding parent company has been entered into the commercial register, we organise the notary appointments for the holding subsidiary or subsidiaries to be notarised.

Step 10 - Notarisation of one or more subsidiaries
Step 11 - Entry into the transparency register
The Geldwäschegesetz (German Money Laundering Act), which was newly created in 2017, requires the economic participants of a company to be entered in the transparency register as of 2019. This register contains their first and last names, dates of birth, places of residence and the type and extent of their economic interest. This registration is required for all companies in the holding structure, and is carried out after the notary appointments.

Companies are exempt from the obligation to be entered into the transparency register where the necessary information can already be obtained from the commercial register or another publicly accessible register.
Step 12 - Opening the business account for the holding subsidiary or subsidiaries
After the subsidiary or subsidiaries’ formation documents have been notarised, a business account is also opened for each of these companies. Accordingly, the corresponding capital contributions of the holding subsidiaries must be made. We prepare the formalities for the companies’ bank appointments (bank checklist and power of attorney) and inform you about the appointment in good time.

Step 12 - Opening the business account for the holding subsidiary or subsidiaries
Step 13 - Entry of the holding subsidiary or subsidiaries into the commercial register
After the share capital has been paid into the business account of the holding subsidiary or subsidiaries, it is entered into the commercial register.
Step 14 - Tax and business registration of the holding subsidiary or subsidiaries
We prepare the tax and business registration of the holding subsidiary or subsidiaries.

Step 14 - Tax and business registration of the holding subsidiary or subsidiaries
Step 15 - Final legal consultation
In order to preserve the advantages of a holding in the long term, you must not exceed the holding’s legally permissible scope of action. Since many questions regarding this only arise during formation, your lawyer will discuss the most important legal issues with you in a final consultation. Such issues often concern:
- achieving the tax advantages,
- the transfer of profits,
- the financial statements and accounting records,
- commercial registration,
- legally admissible advertising,
- legal peculiarities,
- copyright,
- trademark registration and
- the right to reputation.

Advantages and disadvantages of forming a holding company

The legal form of a holding company offers its founders many advantages. First and foremost, private assets are exempt from liability when founding a GmbH holding company, a UG holding company or an AG holding company. This allows you to be active in business while protecting your private assets. Of course, there are also some disadvantages – for example, the higher administrative and formation costs. Below you will find an overview of the advantages and disadvantages of a holding company.

Advantages of a holding

Tax savings
Setting up a holding structure can lead to enormous tax savings. Only 5% of the profits from the operation of the holding subsidiaries are subject to capital tax when transferred to the holding parent company. The same applies in the event of an exit: 95% of the capital gain from the sale of all or part of the shares in a subsidiary is not subject to taxation.
Distribution of risk
By forming individual subsidiaries for the respective business areas, the company’s overall risk is distributed and kept away from the parent company. If, for example, a branch of the business should fail, while other branches remain successful, the failing subsidiary can be wound up by a GmbH or UG insolvency application, without “healthy” parts of your holding structure being affected and you having to rescue the ailing branches.
Release from private liability
Holding structures usually consist of the GmbH, UG or AG corporation types. These have the advantage of release from private liability. As the founder of a holding, you are not liable for the liabilities entered into by the holding subsidiaries, either with your private assets or with the assets of the parent company.
Image
Corporations such as the GmbH and, above all, the AG are generally perceived as established and renowned company forms. The holding ensures your company will have a positive image among its business partners, especially in entrepreneurial circles. Operating a holding structure is a sign of professionalism and the ability to plan ahead.
Simple transfer
Parts of your company can be transferred more easily in the future because you can sell an entire subsidiary. It is not necessary to spin off a branch of the company in an asset deal.
More effective management
By splitting the company into parent and subsidiary companies, you can separate individual administrative elements and break them down by company. Each area of the company can thus concentrate on its own administrative tasks and increase the effectiveness of the company’s internal bureaucracy. Alternatively, the parent company may retain responsibility for the overall management of the company.
Protection of company assets
You can further minimise risk by forming an asset holding subsidiary with the purpose of holding and leasing the business assets to the operating subsidiaries. The separation protects the assets from the risks of day-to-day business.
Easier expansion
Expansion into other countries, regions or market segments is easier to achieve with a holding. Branches or foreign locations are organised as subsidiaries of the respective subsidiaries. Formation and expansion do not affect the existing business.

Disadvantages of a holding

X Higher administrative and formation costs ➤ Corporation (KG)
The formation of a holding is accompanied by higher formation and administrative costs. A parent company is always formed. This company must be managed on an ongoing basis. Expenses such as the IHK contribution and accounting must be paid separately for each of the companies. The higher costs are therefore only justified above certain (expected) turnover levels, though the introduction of the Unternehmergesellschaft (haftungsbeschränkt) makes holding structures interesting for smaller companies too.

However, in our opinion, the following principle applies: the moment you plan to form several corporations (GmbHs or UGs), you should use a holding. In this case, the minimum turnover specified is already given, or at least is a fixed basis for calculation. In our view, the advantages of the holding far outweigh the disadvantages of the formation costs of just under €1,000 and operating costs of around the same amount.

Alternative: In order to avoid the higher administrative and formation costs, you must also forgo the tax and other entrepreneurial advantages of a holding. There is no alternative but to form a corporation such as an AG, a GmbH or a UG.

Duration of the formation of a holding

It takes an average of 21 days to form the holding parent as a GmbH or UG.
It takes the same amount of time on average to form the holding subsidiary or subsidiaries.
If necessary, we can complete our part of the formation process (legal advice on formation, preparation of formation documents including articles of association) within 24 hours.

holding formation by a lawyer

✔ CHEAP✔ FAST✔ LEGALLY SECURE

Over

20000

checked cases

JETZT ONLINE GRÜNDEN

Download Documents

↪ or reserve a free initial consultation.

Open questions? – Just call us:

0221 – 6777 00 55

(Mo. – So. from 9am to 22pm / NATIONWIDE – German landline)

Holding, taxes and tax advantages

Steuern der Holding

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.

Taxation of the holding subsidiary

The holding subsidiary generally conducts the company’s day-to-day business. There is at least one but often several holding subsidiaries, each of which operates one line of business. Your income is taxed as follows.

Taxation of the holding parent company

In most cases, the holding makes an operating profit as well as a profit from the sale of shares.

Taxation of the holding shareholders

Holding shareholders profit from the operating profit of the subsidiaries mostly via a managing director’s salary from the operating subsidiary. This is taxed at the individual income tax rate.

If a shareholder is not a managing director, for example because they are an investor, they pay capital gains tax on any profit withdrawn from the parent company, from operating activities or by way of an exit, currently at 25% plus a solidarity surcharge of 5.5% of the capital gains tax.

More about the tax of the holding

Costs of forming a holding

Übersicht der Pakete

€629,–zzgl. € 119,51 USt.

Für Gründer die eine Gründung mit anwaltlicher Beratung wünschen.
Mehr Informationen
Anwaltliche Rechtsberatung
- Erstberatung 30 Min.
- Gründungsberatung 60 Min.
- --
Begleitung und Organisation
- Durchgängig erreichbar
- Notartermin zur Beurkundung
- Kontoeröffnung
- Einlageneinzahlung
- Handelsregister
- IHK Firmenprüfung
- --
- --
Umfangreiches Vertragspaket
- Individueller Gesellschaftsvertrag / Satzung
- Geschäftsführer Einstellungsvertrag
- Mustervertragspaket
- Muster-Eröffnungsbilanz
- --
- --
- --

€859,–zzgl. € 163,21 USt.

Für Gründer die den gesamten Prozess an uns abgeben wollen. Wir kümmern uns um alles.
Mehr Informationen
Anwaltliche Rechtsberatung
- Erstberatung 30 Min.
- Gründungsberatung 60 Min.
- Abschlussberatung 60 Min.
Begleitung und Organisation
- Durchgängig erreichbar
- Notartermin zur Beurkundung
- Kontoeröffnung
- Einlageneinzahlung
- Handelsregister
- IHK Firmenprüfung
- Gewerbeanmeldung
- Steuerliche Anmeldung
Umfangreiches Vertragspaket
- Individueller Gesellschaftsvertrag / Satzung
- Geschäftsführer Einstellungsvertrag
- Mustervertragspaket PLUS
- Eröffnungsbilanz
- Gewerbeanmeldung
- Finanzamtfragebogen
- USt.-ID Anmeldung

Übersicht der Pakete

€929,–zzgl. € 176,51 USt.

Für Gründer die eine Gründung mit anwaltlicher Beratung wünschen.
Mehr Informationen
Anwaltliche Rechtsberatung
- Erstberatung 30 Min.
- Gründungsberatung 60 Min.
- --
Begleitung und Organisation
- Durchgängig erreichbar
- Notartermin zur Beurkundung
- Kontoeröffnung
- Einlageneinzahlung
- Handelsregister
- IHK Firmenprüfung
- --
- --
Umfangreiches Vertragspaket
- Individueller Gesellschaftsvertrag / Satzung
- Geschäftsführer Einstellungsvertrag
- Mustervertragspaket
- Muster-Eröffnungsbilanz
- --
- --
- --

€1.259,–zzgl. € 239,21 USt.

Für Gründer die den gesamten Prozess an uns abgeben wollen. Wir kümmern uns um alles.
Mehr Informationen
Anwaltliche Rechtsberatung
- Erstberatung 30 Min.
- Gründungsberatung 60 Min.
- Abschlussberatung 60 Min.
Begleitung und Organisation
- Durchgängig erreichbar
- Notartermin zur Beurkundung
- Kontoeröffnung
- Einlageneinzahlung
- Handelsregister
- IHK Firmenprüfung
- Gewerbeanmeldung
- Steuerliche Anmeldung
Umfangreiches Vertragspaket
- Individueller Gesellschaftsvertrag / Satzung
- Geschäftsführer Einstellungsvertrag
- Mustervertragspaket PLUS
- Eröffnungsbilanz
- Gewerbeanmeldung
- Finanzamtfragebogen
- USt.-ID Anmeldung

The costs of forming a holding comprise:

the costs of the parent company in the amount of the standard package price and

the costs of the respective subsidiaries, with a 20% discount on the package price.

This is a fixed price. The price at which you initially purchased our services will not increase afterwards. You will get exactly the package you purchased, at the agreed price.

Please note that in the case of holding formation, only the applicable packages may be purchased. This means that all companies must be either “Rechtssicher”, or “Rechtssicher PLUS”. A mixture of packages is not possible. The “Start-up” package is not applicable due to the higher formation costs involved in forming a holding.

Example cost calculation

For the purposes of the following example, we will assume that a holding is to be formed with a GmbH parent company and two UG subsidiaries. The founder has purchased the “Rechtssicher” package.

The costs of forming the GmbH parent company amount to €549 net.
The costs of a “Rechtssicher” UG amount to €439 net or, less the 20% discount, €351.20.

The costs of the two UG subsidiaries would therefore amount to €702.40.

Thus, in the case of this example, we come to a total price of €1,251.40 net (€1,489.17 inclusive of VAT) for the formation of a holding with three companies.

Following are two examples of the prices of the holding (GmbH–GmbH and UG–UG).

Please note: The “Start-up” package is not applicable to the formation of a holding.

Questions and answers about the formation of a holding

When forming a holding, clients often have in-depth questions such as:

“What is the difference between a holding company and a group of companies?”
“Why does it make sense to form a holding company?” or
“What legal form is appropriate for a holding company?”

Below you will find the most frequently asked questions and our answers regarding the formation of a holding company.

What is the difference between a holding and a group of companies?

A group of companies is a single entity and is therefore liable for all its operations, even if it consists of a plurality of companies. Thus, in a group, the parent company is liable for the debts of a subsidiary – it is obliged to absorb them in case of financial difficulties. This is not advantageous for most founders and therefore undesirable.

A corporate group is created, for example, in the case of control by means of a profit and loss transfer and control agreement. We therefore regularly advise against its conclusion.

Why does it make sense to form a holding?

Advanced stage entrepreneurs incorporate from a holding structure in order to be able to expand or divest their business when necessary using their holding assets, which can be deployed as they see fit, and to build up assets in a tax-advantaged manner.

Start-ups use holding structures when they have a clear growth plan with the likely option of a (full or partial) exit.

The founding motives can be of different nature. Most holding company start-ups are motivated as follows:

Tax motives: enormous tax advantages can be achieved by establishing a holding structure – even for smaller companies with permanent development plans. For example, a subsidiary can pass on its operating profits to the parent company with significant tax relief (95% savings).
Risk-minimizing motives: By splitting operations into several subsidiaries, the overall entrepreneurial risk is minimized. If a business model or division gets into financial difficulties, for example due to a claim for damages, the respective subsidiary can be dissolved through insolvency without affecting the rest of the holding company.
Image benefits: A holding structure communicates to your business partners a well thought-out entrepreneurial culture geared towards long-term entrepreneurship.

In principle, a holding formation always makes sense if a person plans to form more than one GmbH or UG.

Which legal form is suitable for a holding?

In order to take advantage of the limited liability of a holding structure, it is advisable to operate with corporations.

For the formation of a holding company, therefore, there are

GmbH
AG
UG (limited liability)

are possible.

Who can form a holding?

A holding company can be formed by one or more persons.

The formation of a holding company can already be worthwhile for smaller companies or even individuals. Thanks to the introduction of the Unternehmergesellschaft (UG) in 2008, the formation of limited liability corporations has become much more affordable.

For example, an individual can form a UG (limited liability) as the parent company and at the same time form two UGs as subsidiaries. He acts as shareholder and managing director of the parent company, while the parent company holds 100% of the shares of the subsidiary.

So anyone can form a holding company who at least meets the requirements for a GmbH managing director:

Unrestricted legal capacity and of full age.
No conviction for pecuniary offenses (Sec. 6 (2) No. 3 GmbHG)
No prohibition of profession or trade (Sec. 6 (2) No. 2 GmbHG)

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Your formation team

Andre Kraus
Specialist lawyer for insolvency law

Ahaliya Kapilan
Lawyer

Oksana Enns
Business law graduate

Sara Garcia Corraliza
Lawyer

and a team
of legal advisors, business law graduates and other lawyers

Over

8000

Mandates

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20000

free document reviews

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22000

free initial consultations

Over

2000

answered forum questions

Principles

Free initial legal consultation
Free initial legal consultation on your foundation project.
Quick and easy
We take care of the formalities of your formation – You concentrate solely on your business. There is no waiting period or long processing time.
Legal security
Your incorporation directly from the lawyer. We fulfill the reservation of legal advice by a lawyer (§ 2 II RDG) and assume the full legal guarantee.
Price transparency
We accompany you at a fixed price – without complex fees or indirectly allocated costs from intermediary portals.
Specialization
Due to our concentration on certain core areas we offer you a particularly high level of expertise at a a relatively low fixed price.
Long-term perspective
The consulting for your formation is our investment in a long-term cooperation in the fields of corporate and consumer law.

Unsere Mandanten vertrauen uns auch in folgenden Fachgebieten

Holding formation in Germany

Holding formation in Germany – setting up a German holding structure

Key points Holding formation

Table of contents

Online holding formation or in-person appointment

Free initial consultation

Forming your company

Overview holding formation in Germany

✔ CHEAP✔ FAST✔ LEGALLY SECURE

Our packages

Übersicht der Pakete

UG HoldingRechtssicher

UG HoldingPlus

Übersicht der Pakete

GmbH HoldingRechtssicher

GmbH HoldingPlus

What is a holding?

Definition: What is a holding?

Subsidiaries of the holding

Gründungs-Kostenrechner

Aims of forming a holding

Cheap

Protection

Protection

Security

Professional

Professional

Fast

✔ CHEAP✔ FAST✔ LEGALLY SECURE

Forming a holding in 15 steps – Step-by-step formation process

Overview of the process of forming a holding

Process of forming the holding

Step 1 - Free initial consultation

Step 2 - Legal advice on formation

Step 2 - Legal advice on formation

Step 3 - Draft of the holding structure

Step 4 - Checking the company names

Step 4 - Checking the company names

Step 5 - Preparing the formation documents

Step 6 - Notarisation of the parent company

Step 6 - Notarisation of the parent company

Step 7 - Opening the business account for the holding parent company

Step 8 - Entry of the holding parent company into the commercial register

Step 8 - Entry of the holding parent company into the commercial register

Step 9 - Tax and business registration of the holding parent company

Step 10 - Notarisation of one or more subsidiaries

Step 10 - Notarisation of one or more subsidiaries

Step 11 - Entry into the transparency register

Step 12 - Opening the business account for the holding subsidiary or subsidiaries

Step 12 - Opening the business account for the holding subsidiary or subsidiaries

Step 13 - Entry of the holding subsidiary or subsidiaries into the commercial register

Step 14 - Tax and business registration of the holding subsidiary or subsidiaries

Step 14 - Tax and business registration of the holding subsidiary or subsidiaries

Step 15 - Final legal consultation

Advantages and disadvantages of forming a holding company

Advantages of a holding

Disadvantages of a holding

Duration of the formation of a holding

✔ CHEAP✔ FAST✔ LEGALLY SECURE

Holding, taxes and tax advantages

Taxation of the holding subsidiary

Taxation of the holding parent company

Taxation of the holding shareholders

Costs of forming a holding

Übersicht der Pakete

UG HoldingRechtssicher

UG HoldingPlus

Übersicht der Pakete

GmbH HoldingRechtssicher

GmbH HoldingPlus

Example cost calculation

Questions and answers about the formation of a holding

Your formation team

Principles

Start your company now!

Personal Data

Contact details

Company Data

Founding Package

FIRMA GRÜNDEN

FIRMA
GRÜNDEN

MARKE
SCHÜTZEN

BEWERTUNG
LÖSCHEN

AGB
ERSTELLEN

FIRMA
FINANZIEREN

RECHTSTEXT
ERSTELLEN

DATENSCHUTZ
EINHALTEN

MITARBEITER
EINSTELLEN

BUCHHALTUNG
AUSLAGERN

FIRMA
BEENDEN