SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Holdinggesellschaft

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Übergeordnete Gesellschaft, deren Hauptaktivität im langfristigen Halten und Verwalten von Beteiligungen eines oder mehrerer untergeordneter Unternehmen besteht und die eine diesem Zweck entsprechende Gesellschaftsstruktur aufweist.

Attributes

Name

Holdinggesellschaft

holding company

société holding

società holding

Übergeordnete Gesellschaft, deren Hauptaktivität im langfristigen Halten und Verwalten von Beteiligungen eines oder mehrerer untergeordneter Unternehmen besteht und die eine diesem Zweck entsprechende Gesellschaftsstruktur aufweist.

Description

Company whose primary purpose is to hold and manage participation in other companies.

Description

Société dont l'actif est composé essentiellement d'actions d'autres sociétés, et qui effectue des opérations financières intéressant ces dernières, tout en dirigeant leurs activités industrielles et commerciales.

Description

Società finanziaria la cui attività principale consiste nel detenere e amministrare partecipazioni a lungo termine.

dateModified

2024-03-15T12:24:38.3044470Z

Identifier

444985

URL

https://www.termdat.bk.admin.ch/entry/444985

citation

ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06, "Steuerstatus, kantonaler" ([Internet, 2020-10-13](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))

citation

FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2020-10-13](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))

citation

AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2020-10-13](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))

citation

AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2020-10-13](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))

position

Term Note

DOM Kartellrecht, Gesellschaftsrecht; USG: nicht verwechseln mit "Muttergesellschaft"; EXP: im Gegensatz zu manchen Mutterunternehmen üben Holdinggesellschaften in der Schweiz keine Geschäftstätigkeit aus (a); wird häufig fälschlicherweise als Synonym zu "Konzern" verwendet (b)

Term Note

DOM: cartel law, company law; USG: not to be confused with "parent company"; EXP: a holding company does not conduct any operations, ventures, or other active tasks for itself

Term Note

USG: ne pas confondre avec "société mère"; EXP: contrairement à certaines sociétés mères, une société holding n’a pas d’activité commerciale en Suisse

Term Note

DOM: diritto in materia di cartelli, diritto societario; USG: non confondere con "impresa madre"; EXP: contrariamente ad alcune imprese madri, in Svizzera le società holding non esercitano attività commerciale

termNoteCitation

(a) nach ESTV, MWST-Webpublikationen (Praxispublikationen), MWSt-Info > 09 Vorsteuerabzug und Vorsteuerkorrekturen > 9.3.2.1 Begriff Holdinggesellschaft, 2020-05-29 ([Internet, 2020-10-13](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/taxInfos/cipherDisplay.xhtml?componentId=1015409&publicationId=1014743&lang=de&cipherKeyDate=29.05.2020&invokedByChanges=true)) und IG Bank, Schulungsangebot > Trading Glossar > Muttergesellschaft Definition ([Internet, 2020-10-20](https://www.ig.com/ch/trading-glossar/muttergesellschaft-definition)); (b) BK, Sektion Terminologie, 2020

termNoteCitation

(EXP) after CFI, Home > Resources > Knowledge > Strategy > Holding Company ([Internet, 2020-10-13](https://corporatefinanceinstitute.com/resources/knowledge/strategy/holding-company/))

termNoteCitation

d'après Publications de la pratique, Info TVA > 09 Déduction de l'impôt préalable et corrections de la déduction de l'impôt préalable > 9.3.2.1 Notion de sociétés holding, 2020-05-29 ([Internet, 2020-10-13](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/taxInfos/cipherDisplay.xhtml)) et IG Bank, Formations > Glossaire de Trading > Société mère Définition [(Internet, 2020-10-13](https://www.ig.com/fr/glossaire-trading/societe-mere-definition))

termNoteCitation

secondo AFC, Info IVA. Deduzione dell’imposta precedente e correzioni della deduzione dell'imposta precedente, pag. 62 ([Internet, 2020-10-13](https://www.estv.admin.ch/dam/estv/it/dokumente/mwst/publikationen/nMWSTG/mwst-info/605-525-09.pdf.download.pdf/605-525-09_i.pdf))

descriptionCitation

nach ESTV, MWST-Webpublikationen (Praxispublikationen), MWSt-Info > 09 Vorsteuerabzug und Vorsteuerkorrekturen > 9.3.2.1 Begriff Holdinggesellschaft, 2020-05-29 ([Internet, 2020-10-13](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/taxInfos/cipherDisplay.xhtml?componentId=1015409&publicationId=1014743&lang=de&cipherKeyDate=29.05.2020&invokedByChanges=true)) und H. J. Dürrfeld, Effiziente Steuerung von Konzerngesellschaften, 2006, S. 25

descriptionCitation

after CO-Handelszentrum GMBH, Why Switzerland > Holding Company in Switzerland ([Internet, 2020-10-13](https://www.co-handelszentrum.com/why-switzerland/swiss-holding-company/))

descriptionCitation

Le Grand dictionnaire terminologique, "holding" ([Internet, 2020-11-02](http://gdt.oqlf.gouv.qc.ca/Resultat.aspx))

descriptionCitation

secondo Treccani, "holding" ([Internet, 2020-11-24](https://www.treccani.it/enciclopedia/holding/)) AFC, Glossario Progetto fiscale (PF 17), 2017-06-07 ([Internet, 2020-10-13](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))

Outgoing Relationships

property	object
seeAlso	parent company
inDefinedTermSet	Terminology of the law on cartels
inDefinedTermSet	Swiss Federal Administration
has part	Holding
has part	holding
has part	holding
Reliability code	Linguistic/formal check completed
termDomain	LAW
termDomain	FINANCE
termDomain	Taxes
termDomain	Financial law and tax law
termDomain	TRADE
termDomain	Commercial law
termDomain	ECONOMY

Incoming Relationships

property	subject
seeAlso	cantonal tax status

Instances of this Class: No results found.

Superclasses of this Class: No results found.

Subclasses of this Class: No results found.

Raw data

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            "Value": "(a) nach ESTV, MWST-Webpublikationen (Praxispublikationen), MWSt-Info \u003e 09 Vorsteuerabzug und Vorsteuerkorrekturen \u003e 9.3.2.1 Begriff Holdinggesellschaft, 2020-05-29 ([Internet, 2020-10-13](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/taxInfos/cipherDisplay.xhtml?componentId=1015409\u0026publicationId=1014743\u0026lang=de\u0026cipherKeyDate=29.05.2020\u0026invokedByChanges=true)) und IG Bank, Schulungsangebot \u003e Trading Glossar \u003e Muttergesellschaft Definition ([Internet, 2020-10-20](https://www.ig.com/ch/trading-glossar/muttergesellschaft-definition)); (b) BK, Sektion Terminologie, 2020",
            "Lol": "(a) nach ESTV, MWST-Webpublikationen (Praxispublikationen), MWSt-Info \u003e 09 Vorsteuerabzug und Vorsteuerkorrekturen \u003e 9.3.2.1 Begriff Holdinggesellschaft, 2020-05-29 ([Internet, 2020-10-13](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/taxInfos/cipherDisplay.xhtml?componentId=1015409\u0026publicationId=1014743\u0026lang=de\u0026cipherKeyDate=29.05.2020\u0026invokedByChanges=true)) und IG Bank, Schulungsangebot \u003e Trading Glossar \u003e Muttergesellschaft Definition ([Internet, 2020-10-20](https://www.ig.com/ch/trading-glossar/muttergesellschaft-definition)); (b) BK, Sektion Terminologie, 2020"
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            "Lol": "(EXP) after CFI, Home \u003e Resources \u003e Knowledge \u003e Strategy \u003e Holding Company ([Internet, 2020-10-13](https://corporatefinanceinstitute.com/resources/knowledge/strategy/holding-company/))"
          }
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            "Value": "d'après Publications de la pratique, Info TVA \u003e 09 Déduction de l'impôt préalable et corrections de la déduction de l'impôt préalable \u003e 9.3.2.1 Notion de sociétés holding, 2020-05-29 ([Internet, 2020-10-13](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/taxInfos/cipherDisplay.xhtml)) et IG Bank, Formations \u003e Glossaire de Trading \u003e Société mère Définition [(Internet, 2020-10-13](https://www.ig.com/fr/glossaire-trading/societe-mere-definition))",
            "Lol": "d'après Publications de la pratique, Info TVA \u003e 09 Déduction de l'impôt préalable et corrections de la déduction de l'impôt préalable \u003e 9.3.2.1 Notion de sociétés holding, 2020-05-29 ([Internet, 2020-10-13](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/taxInfos/cipherDisplay.xhtml)) et IG Bank, Formations \u003e Glossaire de Trading \u003e Société mère Définition [(Internet, 2020-10-13](https://www.ig.com/fr/glossaire-trading/societe-mere-definition))"
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            "Value": "secondo AFC, Info IVA. Deduzione dell’imposta precedente e correzioni della deduzione dell'imposta precedente, pag. 62 ([Internet, 2020-10-13](https://www.estv.admin.ch/dam/estv/it/dokumente/mwst/publikationen/nMWSTG/mwst-info/605-525-09.pdf.download.pdf/605-525-09_i.pdf))",
            "Lol": "secondo AFC, Info IVA. Deduzione dell’imposta precedente e correzioni della deduzione dell'imposta precedente, pag. 62 ([Internet, 2020-10-13](https://www.estv.admin.ch/dam/estv/it/dokumente/mwst/publikationen/nMWSTG/mwst-info/605-525-09.pdf.download.pdf/605-525-09_i.pdf))"
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            "Lol": "nach ESTV, MWST-Webpublikationen (Praxispublikationen), MWSt-Info \u003e 09 Vorsteuerabzug und Vorsteuerkorrekturen \u003e 9.3.2.1 Begriff Holdinggesellschaft, 2020-05-29 ([Internet, 2020-10-13](https://www.gate.estv.admin.ch/mwst-webpublikationen/public/pages/taxInfos/cipherDisplay.xhtml?componentId=1015409\u0026publicationId=1014743\u0026lang=de\u0026cipherKeyDate=29.05.2020\u0026invokedByChanges=true)) und H. J. Dürrfeld, Effiziente Steuerung von Konzerngesellschaften, 2006, S. 25"
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            "Lol": "after CO-Handelszentrum GMBH, Why Switzerland \u003e Holding Company in Switzerland ([Internet, 2020-10-13](https://www.co-handelszentrum.com/why-switzerland/swiss-holding-company/))"
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            "Value": "secondo Treccani, \"holding\" ([Internet, 2020-11-24](https://www.treccani.it/enciclopedia/holding/)) AFC, Glossario Progetto fiscale (PF 17), 2017-06-07 ([Internet, 2020-10-13](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))",
            "Lol": "secondo Treccani, \"holding\" ([Internet, 2020-11-24](https://www.treccani.it/enciclopedia/holding/)) AFC, Glossario Progetto fiscale (PF 17), 2017-06-07 ([Internet, 2020-10-13](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))"
          }
        }
      ],
      "Error": ""
    },
    "outgoing": {
      "Vars": [
        "property",
        "object"
      ],
      "Bindings": [
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/71382",
            "Lol": "parent company"
          },
          "property": {
            "Type": "uri",
            "Value": "http://www.w3.org/2000/01/rdf-schema#seeAlso",
            "Lol": "seeAlso"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/KAR24",
            "Lol": "Terminology of the law on cartels"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/inDefinedTermSet",
            "Lol": "inDefinedTermSet"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/terminology-office/ACH",
            "Lol": "Swiss Federal Administration"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/inDefinedTermSet",
            "Lol": "inDefinedTermSet"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/444985/2/de",
            "Lol": "Holding"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/444985/2/fr",
            "Lol": "holding"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/444985/2/it",
            "Lol": "holding"
          },
          "property": {
            "Type": "uri",
            "Value": "http://schema.org/hasPart",
            "Lol": "has part"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/reliability-code/2",
            "Lol": "Linguistic/formal check completed"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/reliabilityCode",
            "Lol": "Reliability code"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/domain/19",
            "Lol": "LAW"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/domain/8",
            "Lol": "FINANCE"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/sub-domain/62",
            "Lol": "Taxes"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/sub-domain/148",
            "Lol": "Financial law and tax law"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/domain/24",
            "Lol": "TRADE"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/sub-domain/146",
            "Lol": "Commercial law"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/domain/12",
            "Lol": "ECONOMY"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        }
      ],
      "Error": ""
    },
    "pageClasses": {
      "Vars": [
        "class"
      ],
      "Bindings": [
        {
          "class": {
            "Type": "uri",
            "Value": "http://schema.org/DefinedTerm",
            "Lol": "DefinedTerm"
          }
        },
        {
          "class": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/Term",
            "Lol": "Term"
          }
        },
        {
          "class": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/ValidatedEntry",
            "Lol": "Validated Entry"
          }
        }
      ],
      "Error": ""
    },
    "pageSubtitle": {
      "Vars": [
        "description"
      ],
      "Bindings": [
        {
          "description": {
            "Type": "literal",
            "Value": "Übergeordnete Gesellschaft, deren Hauptaktivität im langfristigen Halten und Verwalten von Beteiligungen eines oder mehrerer untergeordneter Unternehmen besteht und die eine diesem Zweck entsprechende Gesellschaftsstruktur aufweist.",
            "Lol": "Übergeordnete Gesellschaft, deren Hauptaktivität im langfristigen Halten und Verwalten von Beteiligungen eines oder mehrerer untergeordneter Unternehmen besteht und die eine diesem Zweck entsprechende Gesellschaftsstruktur aufweist."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Company whose primary purpose is to hold and manage participation in other companies.",
            "Lol": "Company whose primary purpose is to hold and manage participation in other companies."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Société dont l'actif est composé essentiellement d'actions d'autres sociétés, et qui effectue des opérations financières intéressant ces dernières, tout en dirigeant leurs activités industrielles et commerciales.",
            "Lol": "Société dont l'actif est composé essentiellement d'actions d'autres sociétés, et qui effectue des opérations financières intéressant ces dernières, tout en dirigeant leurs activités industrielles et commerciales."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Società finanziaria la cui attività principale consiste nel detenere e amministrare partecipazioni a lungo termine.",
            "Lol": "Società finanziaria la cui attività principale consiste nel detenere e amministrare partecipazioni a lungo termine."
          }
        }
      ],
      "Error": ""
    },
    "pageTitle": {
      "Vars": [
        "title"
      ],
      "Bindings": [
        {
          "title": {
            "Type": "literal",
            "Value": "Holdinggesellschaft",
            "Lol": "Holdinggesellschaft"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "holding company",
            "Lol": "holding company"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "société holding",
            "Lol": "société holding"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "società holding",
            "Lol": "società holding"
          }
        }
      ],
      "Error": ""
    },
    "subclasses": {
      "Vars": [
        "subclass",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    },
    "superclasses": {
      "Vars": [
        "superclass",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    }
  }
}

About