A holding company isn’t just a trend—it’s the way to centralize ownership of your businesses, protect your assets, and efficiently reinvest profits. When well-designed, it qualifies you for the exemption under Article 21 of the Corporate Income Tax Law. When poorly designed, it invites a tax audit. We design yours based on a genuine business purpose.
The exemption provision under Article 21 of the Corporate Income Tax Law (LIS) allows for 95% of dividends and capital gains from the sale of shares to be exempt when the shareholder has held at least 5% of the shares for more than one year. The benefit is enormous, but it comes with conditions: without substance or a valid economic reason, the tax authorities will challenge it.
The most costly mistake isn’t setting up the holding company too late, but setting it up the wrong way—as a mere vehicle for holding assets, without any business logic behind it. We design the structure so that it can withstand scrutiny, not just to look good on an organizational chart.
We define which company is a subsidiary of which, with what percentages, and for what purpose. Form follows function—never the other way around.
We verify ownership, timing, and substance to ensure that dividends and capital gains are 95% tax-exempt with legal certainty.
We structured the holding company in accordance with the family protocol and the tax benefits for family-owned businesses to facilitate the succession plan.
We document the business rationale behind the structure and defend it before the tax authorities if an audit is conducted.
We do not sell off-the-shelf holding companies. We design structures based on real economic needs—the only ones that stand up to scrutiny.
We combine the holding company structure with generational succession, the family protocol, and the benefits of a family business. A single strategy.
You'll work directly with the tax attorney who designs your structure, not with an intermediary. Service available in 4 languages.
A tax attorney will review your case and tell you whether a holding company makes sense for you and how to set one up safely. No obligation.