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64.20

Activities of holding companies

This class includes the activities of holding companies, i.e. units that hold the assets (owning controlling-levels of equity) of a group of subsidiary corporations and whose principal activity is owning the group. The holding companies in this class do not provide any other service to the businesses in which the equity is held, i.e. they do not administer or manage other units.

Name
Activities of holding companies
Sector
K - Financial and insurance activities

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: financial intermediation is an excluded area.

Usually includes

  • This class includes the activities of holding companies, i.e. units that hold the assets (owning controlling-levels of equity) of a group of subsidiary corporations and whose principal activity is owning the group. The holding companies in this class do not provide any other service to the businesses in which the equity is held, i.e. they do not administer or manage other units.

Usually excludes

  • active management of companies and enterprises, strategic planning and decision making of the company, see 70.10

Source: the official APR activity classification.