Holding company

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An investment company is a company whose business activity consists primarily or exclusively of acquiring, holding and selling equity stakes in other, independent companies belonging to different sectors. The way such a company is organized can be very different, but it differs from a holding company . In contrast to holdings, which as the parent company form a uniformly managed group and consolidate their subsidiaries in the consolidated financial statements , in the case of affiliated companies, only the participation as a shareholder is the focus. Usually, the aim is not a majority but a profit-oriented minority stake in selected companies. Investment companies and real estate stock corporations are similar to investment companies .

Corporate holding company

The German law on corporate investment companies (UBGG) regulates the activities and supervision of officially recognized corporate investment companies. The designation corporate holding company may only be used in the company , as an addition to the company, to designate the business purpose or for advertising purposes by recognized corporate holding companies ( § 20 UBGG).

According to § 2 UBGG, only the German legal forms of stock corporation , limited liability company , limited partnership and partnership limited by shares (or comparable legal forms of EU states or EEC contracting states ) with a share capital of at least one million euros are possible for corporate investment companies . The sole purpose of the company must be the acquisition, holding, administration and sale of company investments.

Dividend income of the Company pursuant to the participation exemption in accordance with corporate law tax-free anyway. In addition, recognized corporate holding companies are also exempt from trade tax ( Section 3 No. 23 GewStG), which, unlike holding companies , also exempts interest income and dividends from minority holdings (participation rate below 15 percent).


See category: Investment company .

See also

Individual evidence

  1. Norbert Dautzenberg: Unternehmensbeteiligungsgesellschaft . In: Gabler Wirtschaftslexikon , accessed on April 5, 2018.