siirtoyhtiö

A siirtoyhtiö, which translates to "transfer company" or "holding company" in English, is a type of business entity in Finland. Its primary function is to hold shares in other companies, rather than engaging directly in operational activities. These companies act as investment vehicles, managing and controlling subsidiaries or other assets. The core purpose of a siirtoyhtiö is often to centralize ownership and management of a group of businesses, facilitating strategic decisions and financial consolidation.

Siirtoyhtiöt can be established for various reasons. They may be used to simplify corporate structures, allowing for easier transfer of ownership or assets between entities. They can also play a role in tax planning and estate management. In many cases, a siirtoyhtiö serves as the parent company within a corporate group, with its subsidiaries carrying out the actual production, sales, or service delivery. The focus of the siirtoyhtiö itself is on governance, investment, and financial oversight of its holdings. The legal framework governing siirtoyhtiöt in Finland is integrated within the broader company law.