Comparison of Holding Company Locations (Update 2016)

We are delighted to provide you with the updated country-by-country synopsis of the most important holding location criteria in the twelve countries, namely Austria, Belgium, France, Germany, Great Britain, Italy, Luxembourg, the Netherlands, Russia, Spain, Switzerland and the U.S.

The growth of businesses and the globalization of markets usually lead to an increase of cross-border activities. This inevitably raises questions regarding appropriate holding locations, in particular, from a tax perspective. The interposition of holding companies is a key factor, whereas in a cross-border context the corporation is the most chosen legal form. The criteria for the holding location depend on the motives for actually setting up a holding company. A general recommendation for one specific country as the best holding location cannot be given.

Once a holding location is chosen, a permanent monitoring of the changes in domestic and international tax law and general conditions must be ensured.

As always, we remain at your disposal should you have any questions.