A holding.

 A holding company (from the English word "holding" - "ownership") is a group of companies in which one organization (the parent company) controls others (the subsidiaries).

The parent company typically owns a controlling stake or share in the authorized capital of its subsidiaries, giving it the right to make key management decisions.

How the structure is structured

A holding company often resembles a pyramid:

Parent company: the top level. It deals with strategy, finance, investments, and control.

Subsidiaries: the operational level. Each is a separate legal entity with its own taxes and liabilities.

"Grandchild" companies: companies owned by the subsidiaries themselves.

Types of holding companies

Depending on their activities and management method, there are several types:

Financial: created solely to own shares and receive dividends; it does not produce anything itself.

Industrial (mixed): the parent company not only manages but also conducts production or trading activities. Horizontal: unites companies in the same industry (e.g., a chain of stores).

Vertical: unites companies in the same production chain (e.g., from oil production to gasoline sales at gas stations).

Pros and Features

Tax Optimization: Different subsidiaries can use the most advantageous tax systems.

Asset Protection: The parent company is generally not liable for the debts of its subsidiaries with its assets (unless it can be proven that the bankruptcy was caused by its direct instructions).

Unified Resources: The holding company can centralize accounting, IT, logistics, or the legal department for all its divisions.

Examples in the CIS

Russia: Gazprom, Lukoil, VK, Sber.

Belarus: MTZ-HOLDING, HORIZONT, ​​BELSTROYTSENTR-HOLDING.

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