A division of operations consisting on the one hand of the operating company and on the other of the ownership company regularly leads to tax disadvantages and only in individual cases to a real advantage. In addition to the “classic” of the participating individual company, a partnership can also hold and leave the essential operating bases. In these cases, there is talk of the so-called ownership company. Because their purpose is only to own economic goods and leave them to the operating company.
1st principle: When is there a division of operations?
As its name suggests, a division of operations is the “splitting” of a company into several parts from the point of view of the legislator. It has two essential conditions:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.