väliemoyhtiö

Väliemoyhtiö is a Finnish term that translates to "intermediate parent company" or "middle holding company." It refers to a company that is a subsidiary of a parent company (holding company) but also owns other companies (subsidiaries). In essence, it sits in the middle of a corporate hierarchy.

The primary purpose of a väliemoyhtiö is often to group together a collection of operating companies that share a common business area, geographical region, or strategic objective. This structure can simplify management and reporting for the ultimate parent company. It also allows for more focused strategic decision-making within the group of companies held by the väliemoyhtiö.

From a financial perspective, a väliemoyhtiö can facilitate the flow of capital within the group. Profits from its subsidiaries can be consolidated and then reinvested or distributed upwards to the main holding company. This structure can also be used for tax planning purposes, although the specific benefits depend heavily on the tax laws of the relevant jurisdictions.

The existence of a väliemoyhtiö is a common feature in large, complex corporate groups. It is not an operating company in itself but rather a financial and managerial entity that oversees its own subsidiaries. The ultimate control and ownership always reside with the top-level holding company.