Monday, 16 September 2019
Holdings. Establishment and registration of holdings in the EU
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If you have come to demand the establishment of the holding, it means that your business has already reached a certain degree of development and existing business structure can no longer continue to operate efficiently, and to invest heavily in a particular business. As a rule, the holding company created by the acquisition of shares (shares) in the share capital of companies - future members of the holding.

Holdings also help solve a range of other tasks, namely:

  • the presence of a solid reputation of holding companies and companies belonging to the group,
  • market promotion of a single trademark of the group;
  • access credit, additional investment in the holding at more favorable terms.
  • association in one structure of companies with different functional tasks, such as companies that own the trademark, real estate, dealing with trade brokering, etc. ;

What should I look for when choosing the country for the registration of the holding:

  • the possibility of opening its bank accounts in the country of registration of the holding, the ratio of the bank and the tax authorities of the country to the directives of AML (Anti-money Laundering) and features of KYC (Know Your Customer) policies of the bank where you plan to open an account for holding
  • availability of tax on the formation and growth of capital in the country of registration of the holding
  • the ratio of tax and banking authorities in the country registartsii to work your holding with the classic offshore companies, private traders in a holding circuit

Also recommended that the following factors:

  • existence of legislation on holding companies and the benefits of dividends (but do not forget, if you suddenly decide to pay by: Dividends are paid from the profit and does not include the gross expenditures - see the taxation of dividends ), royalties and interest from the "source" and other types of income in the country of registration holding company;
  • the existence of agreements on avoidance of double taxation of income
  • the maintenance of its shareholder register, the system definition of the principle residence of the company.
  • reputation of jurisdiction: for example, despite the fact that Cyprus is not an offshore, have any of your business partner or employee of the STI will never have an association of "respectable European jurisdiction" due to the active use of Cyprus for the past 10-15 years our countrymen for a variety of financial transactions .

Holding jurisdiction can be divided into three main groups:

  • holding companies may be established in accordance with the laws applicable to ordinary companies. Thus, the holding company of any status or form does not differ from the traditional "normal" companies (such as Denmark , the Netherlands , Britain , Cyprus , Switzerland ), to obtain the benefits of holding "regular" company must meet certain conditions;
  • in several other countries to create a holding company subject to registration is the status of holding company (eg, Austria );
  • In other countries, a holding company should be registered in accordance with a specially provided by law (eg, Luxembourg ), which for the purposes of optimization of taxation provides for special types of holding structures
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