Holding company is a company that owns shares in other companies. The holding company's aim is often to control a number of other companies, called subsidiaries. Usually owns the holding company just as high a proportion of the subsidiaries that it has an absolute majority (in theory more than 50%, in practice, however, is somewhat lower because a certain percentage of small investors have never exercised their option to participate at the AGM). Even if it is holding mostly considered that there is a company that primarily is designed to hold shares in other companies, there is nothing to prevent the holding company has its own functions.

A similar design is an investment company. While the investment company's aim more often go out on pure financial management company, investment in new markets, often buying and selling various companies, the term more often a holding company which is supposed to be a parent in a more permanent group, often subsidiaries of the same or related industries. 
 
Use of holding companies is highly questionable benefit if you wish to gain better control over accounts of his company. It can be used to optimize and provide considerable tax advantages for companies with limited ownership structure. A holding company is a company that owns shares in another company. For example, you can be owning all the shares in the holding company while the holding company owns your business. This may involve a number of advantages.

Industrial holding company and their benefits
The operating surplus can be used for investments that otherwise are outside the normal working area, by the surplus is transferred to the holding company, which then carries out the investment.

Holding companies and investment
Would you invest your surplus, you pay tax if you take out money and then invest them. By doing this through a holding company, paid the tax only when the money one days removed from the holding company.
If you pay the top tax, minimize the tax you pay on income from personal taxes on 63% of corporation tax of 28%. Values from your company can be transferred into the holding company, thus becoming your company less valuable. This may include used for the generation, then it becomes easier for your child to take over the business. Use of the holding company is extremely beneficial for both smaller and larger businesses. Holding companies, foundations in Sweden, after the Swedish rules, but in most instances be more optimal in other EU countries, where there is a broader and more favorable rules in some member countries.
If the holding company owns a minimum 20% (fr.om 2007 only 15%, and fr.om 2009 only 10%) of the subsidiary for at least a year, could return transferred to the holding company tax free.

On sale of operating companies
Would you sell the operating company, you must either pay income tax (if you have taken the company in less than 3 years) or share of income tax (if you have owned it for more than 3 years). Is it not you, but a holding company that sells the operating company, this may be tax free if the holding company had shares in 3 years.
The holding company has a significant drawback: it entails some extra administrative work. If you choose to seek advice from Certus, we mourn for all the administrative work that is arises, we also handle the registration and all necessary contact with the authorities. Thus, you avoid all unnecessary data, but will display the benefits associated with the holding company form.

Foreign holding companies and their benefits
If you have not already passed a Swedish holding company, but plans to use the benefits of public limited offer, it is to the advantage of making it on such Malta or Cyprus, in enacting a Swedish holding company. Cyprus is a member of the EU and is therefore presented in the superior rules laid down in the EU, but they have their own well-developed regulatory system, giving better opportunities for development and competitive opportunities for companies. We therefore recommend that you consider this form of holding companies.
Would you still choose to use the Swedish form, we can of course also help you with this. We are happy to provide non-binding advice on this.

Key Benefits for holding company

- No tax on dividends in the holding company
- Tax-Free at sales of own business
- Pin and recorded in 1 days
- Professional advice
- Simple og fast process