eriettevõtted

eriettevõtted are subsidiary companies that operate under the control of a parent company. In many jurisdictions they are treated as separate legal entities, although the parent company holds a controlling stake, typically more than 50 percent of voting shares. This structure allows the parent company to limit its liability to the amount invested in the subsidiary, while still directing its operations.

The formation of eriettevõtted usually involves registration with the national company registry, purchase of capital, and compliance with corporate governance requirements such as the appointment of a board of directors. Depending on the legal system, the subsidiary may adopt the same corporate name suffix as the parent or use a distinct brand to differentiate its products or services. In Estonia, for instance, an eriettevõte is required to adopt the subsumption clauses stipulated by the Estonian Companies Act, which includes provisions on control, reporting, and financial consolidation.

Operationally, eriettevõtted often handle specific business lines, geographic markets, or risk exposures. They can facilitate tax optimization, leverage local licensing, and protect the parent company from sector-specific litigation. However, they also carry complexities such as intercompany financing, transfer pricing adjustments, and the need for consolidated financial reporting.

Notable examples include multinational corporations that maintain subsidiaries in foreign markets to manage regulatory and tax environments. In the European Union, many eriettevõtted are members of cross-border corporate groups, contributing to the region’s integrated economic framework.