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N30 Global

N30 Corporate & wealth structures

Corporate and Wealth Structures

Your business can grow. Your structure should be able to grow with it.

We design holding, reorganisation and wealth architectures for founders, investors and internationally mobile families who need to organise companies, retained capital, investments, risk and succession before complexity starts making decisions for them.

Strategy before entities · Tax, ownership and governance in one map

Architecture map N30 Global
Ownership Founder · Family
Control · Governance · Capital Holding / parent
01 Operating businesses
02 Property & wealth
03 Investment & liquidity
04 Succession & legacy
Conceptual example. The actual architecture depends on tax residence, business activity, jurisdictions, shareholders, assets, financing and objectives.
01 The cost of growth without architecture

The problem is rarely that you own too few companies. It is not knowing why you own each one.

Structures often grow by accumulation: one company to start, another for a new venture, property inside the operating business, investments held personally and different advisers solving each piece. It works until an exit, audit, succession, new investor or international expansion changes the stakes.

01Capital extracted too early

Paying profits to the ultimate owner before reinvestment can produce a very different result from retaining capital within a properly designed corporate perimeter.

02Operating risk mixed with wealth

Business operations, cash, property and investments inside the same entity may expose assets that do not need to carry the same commercial risk.

03Restructuring after the decision

A sale, investor, relocation or succession can narrow the available options when the architecture is considered only after the transaction is already underway.

04You become the system integrator

Tax adviser, lawyer, bank and local accountant may each do their job correctly while nobody is designing the whole structure.

A good structure is not about adding entities. It is about giving every entity, asset and cash flow a purpose.

02 The three layers

A sound architecture connects business, capital and wealth.

The right vehicle depends on the problem being solved. A holding company, asset vehicle, trust or foundation can perform very different functions and may receive radically different tax treatment from one jurisdiction to another.

01 · BUSINESS

Operations and growth

Which entity contracts with customers, where people and decision-makers sit, which company carries risk and how new ventures, shareholders or countries are added.

OpCosSubsidiariesPartnersExpansion
03 · WEALTH

Assets, control and legacy

How property and investments are separated where appropriate, how family ownership is governed and how succession is prepared without pretending that a structure creates an automatic asset-protection shield.

AssetsFamilySuccessionGovernance
04 Accumulated vs designed

Complexity can grow by itself. Control does not.

A useful architecture reduces disconnected decisions and makes it clear what should happen to profits, risk and ownership as the business evolves.

Structure by accumulation

  • every new venture creates another company without a group map;
  • operating companies accumulate property, cash and investments;
  • dividends and loans are decided only when cash is needed;
  • personal residence and corporate management are analysed separately;
  • succession planning begins when an emergency appears;
  • restructuring means repairing decisions already implemented.
05 What the structure must survive

A structure is not good because it works in a spreadsheet.

It should still make sense after tax law, banks, shareholders, real substance, documentation, audit, exit and succession are all included.

01
Tax residence & effective management

Where the ultimate owners live, where key decisions are genuinely made and where each entity is actually managed.

02
Substance & economic reality

People, functions, premises, contracts and business rationale aligned with the jurisdiction and actual activity.

03
Related-party transactions

Services, funding and transactions between group entities require pricing and documentation under the relevant rules.

04
Dividends & withholding

The result depends on payer, recipient, ownership percentage, treaty, domestic law and possible EU framework.

05
Risk & guarantees

Separate entities do not automatically eliminate guarantees, director liability, contractual exposure or solvency concerns.

06
Exit & succession

What happens on a subsidiary sale, capital distribution, succession, liquidation or future change of tax residence.

06 When the structure crosses borders

A foreign company is not an international strategy simply because it was incorporated abroad.

Once owners, subsidiaries, customers or assets span several countries, the design must incorporate residence, treaties, withholding, permanent establishments, transfer pricing, transparency, substance and anti-abuse rules.

10% Minimum ownership threshold at EU Parent‑Subsidiary Directive level for parent-company status, subject to national implementation, other eligibility conditions and anti-abuse rules.

European Union · Parent‑Subsidiary Directive

Europe can reduce tax friction. It does not make every holding structure valid.

Directive 2011/96/EU is designed to remove certain withholding taxes on qualifying distributions between EU parent and subsidiary companies and address economic double taxation when its conditions are met. The framework also includes an anti-abuse rule aimed at non-genuine arrangements that do not reflect economic reality.

Outside the EU — and within it when the Directive does not apply — bilateral treaties and domestic law drive the outcome. The structure has to be tested jurisdiction by jurisdiction.

For cross-border related-party transactions, the OECD Transfer Pricing Guidelines use the arm's-length principle as the international consensus framework for pricing transactions between associated enterprises.

07 Beyond companies

Trust, foundation or wealth vehicle: define the problem before choosing the instrument.

These structures can play ownership, governance, continuity or succession roles in certain jurisdictions.

Their legal and tax treatment changes materially depending on the founder/settlor, beneficiaries, assets, retained control, residence and jurisdiction. A structure that is valid locally may be characterised very differently by another country.

TRUST

Fiduciary ownership and rules

Potentially useful in systems that recognise the vehicle, but settlor, trustee, beneficiaries, effective control, reporting and tax characterisation all need to be tested.

CORPORATE

Holding and specialised vehicles

In many cases a simpler corporate architecture solves the objective with less cost and greater clarity. Complexity should earn its place.

08 When the analysis earns its value

The more you have built, the more expensive improvisation can become.

Architecture creates the most value when business, wealth and ownership decisions start interacting.

More structure may not help when…

  • your existing company is simple and already fits its purpose;
  • nearly all profits are withdrawn personally rather than reinvested;
  • there are no material assets or risks to separate;
  • maintenance cost would exceed the expected value;
  • the only rationale is “pay less tax” with no business purpose;
  • additional entities would reduce rather than improve control.

N30 Global may conclude that the right architecture is not to add another entity. That is also a strategic decision.

09 The N30 Global method

We do not start with incorporation. We start by drawing the system.

Before recommending a holding company, asset vehicle or international entity, we understand how the business works today and what needs to happen over the next several years.

01

Map

Shareholders, entities, activity, residence, assets, debt, flows and objectives.

02

Find friction

Mixed risk, inefficient capital, dependencies, costs, governance and succession issues.

03

Compare

Current structure vs alternatives, including tax, cost, obligations and exit scenarios.

04

Design

Ownership, subsidiaries, wealth, investment, cash flows and governance architecture.

05

Implement

Roadmap, documentation and professional coordination to turn the map into an operating structure.

10 Frequently asked questions

Corporate structures: what to understand before reorganising.

Structures should not be chosen by name. They should solve a defined economic, tax, operational or wealth problem.

What is a corporate structure?
It is the way ownership, companies, activities, assets and cash flows are organised. It can range from one operating company to a parent holding with subsidiaries and dedicated asset vehicles.
What is the difference between a holding company and an operating company?
An operating company conducts commercial activity. A holding company normally owns shares in subsidiaries and may centralise ownership, governance and selected capital decisions. The tax outcome depends on jurisdiction and statutory conditions.
Does a holding company automatically protect assets?
No. Separate legal vehicles can support risk segregation, but guarantees, director duties, financing, contracts, solvency and the real role of each company still matter. “Asset protection” should not be treated as an automatic consequence of incorporation.
Does owning more companies always reduce tax?
No. Additional entities can create additional cost, compliance and tax layers. A company should only be added when it creates sufficient economic, operational, wealth or governance value.
When does an international holding company make sense?
It may deserve analysis where subsidiaries, investments or shareholders span several countries, capital is retained for reinvestment or governance and succession become important. Residence, effective management, treaties, withholding, substance, transfer pricing and anti-abuse rules must be considered.
What is the EU Parent‑Subsidiary Directive?
It is the EU framework designed to remove certain withholding taxes and economic double taxation on qualifying distributions between parent and subsidiary companies in different Member States. At Directive level the parent-company threshold is 10%, and anti-abuse rules and national implementation must also be considered.
Can trusts or foundations protect family wealth?
They can perform ownership, governance or succession functions in selected jurisdictions, but they are not universal protection tools. Tax residence, settlor/founder control, beneficiaries, assets, recognition and reporting can materially change the result.
Can an existing corporate structure be reorganised?
Yes, but tax and transaction cost depend on the jurisdictions, assets and steps required. Earlier analysis generally allows more alternatives to be compared, particularly before an exit, relocation or succession.
Do I have to change personal tax residence to improve my corporate structure?
Not necessarily. Many improvements can be implemented without moving. In other cases personal residence and corporate management are sufficiently connected that both need to be analysed together before execution.
Does N30 Global design and implement structures?
Yes. The work can cover diagnosis and design and, if you decide to proceed, coordination of implementation with tax advisers, lawyers, accountants, banks and local professionals in the relevant jurisdictions.

Last technical review: September 2026. General information only. Each structure requires tax, corporate, wealth and—where relevant—succession analysis in the jurisdictions involved.

11 The next step

Before creating another company, understand which problem it must solve.

We review your current architecture and identify where friction exists, which alternatives deserve analysis and in what order they should be implemented.

Fewer unnecessary pieces. More control. Own Your Money.