Expertise

Holding: smart entrepreneurship with a company above your company

Looking to better structure your business assets, spread risks or receive dividends in a tax-efficient way? In that case a holding structure is a smart move. A holding company is not a separate legal form but rather a strategic way to organise your business.

Holding company

What is a holding or holding company?

A holding is a company that owns shares in one or more other firms. Instead of conducting your activities directly as a natural person, you set up a separate company – the holding – that acts as a parent company.
A holding can serve several purposes: structuring group companies, protecting profits, facilitating a sale, mitigating risks or building a pension reserve through your business.
You can choose the legal form in which to establish your holding, most commonly a private limited company.

Why opt for a holding?

A holding offers entrepreneurs more flexibility and control over their assets. It allows for a more professional approach that clearly separates your operational activities from your accumulated reserves.

Advantages of a holding structure:

  • Tax optimisation via the DRD (Dividends Received Deduction) and tax-free dividend flow-through
  • Asset protection beyond the operational risks
  • Convenient structure for the sale or transfer of your company
  • Flexible framework for future investments
  • Attractive for family planning and asset accumulation

Who benefits from a holding?

A holding structure is an interesting option for:
  • Entrepreneurs with multiple companies or activities
  • Entrepreneurs planning to sell their company in the future
  • Sole traders seeking to save or invest in a tax-efficient way
  • Families looking to structure ownership or control across generations

Build your holding with expertise

Setting up a holding is not something you do overnight. Everything depends on your goals: protecting, growing, investing, selling… Our PIA accountants and advisory experts will help you develop a long-term strategy to leverage your structure to best advantage.

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