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ARTICLE · 16 OCTOBER 2024

الشركة القابضة والشركة التابعة في النظام السعودي

Sadany & Partners Law Firm
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تعمل المملكة العربية السعودية علي إستقطاب كيانات قانونية تحت كيان واحد له قواعد تت

EgyptCorporate/Commercial Law
Sadany & Partners
Sadany & Partners

تعمل المملكة العربية السعودية علي إستقطاب كيانات قانونية تحت كيان واحد له قواعد تتماشي مع النظام السعودي، ومن أهم تلك الكيانات القانونية هي الشركات القابضة والتابعة، حيث يتم السيطرة من الشركات القابضة علي الشركات التابعة مالياً وإدارياً ، وهو ما قامت الهيئة الملكية بتوضيح ضوابطه بموجب المرسوم الملكي رقم (م/ 132) في 1-12-1443 هجرياً، وسوف نتناوله بالشرح في هذا المقال.

مفهوم الشركة القابضة في النظام السعودي

هي شركة مساهمة أو شركة مساهمة مبسطة أو شركة ذات مسئولية محدودة ، تؤسس شركات أو تمتلك حصصاً أو أسهماً في شركات قائمة لتصبح تابعة لها .

شروط إعتبار الشركة تابعة

تُعد الشركة تابعة لشركة قابضة إذا توافرت الحالات المنصوص عليها في النظام السعودي ، وتتمثل فيما نص عليه في المادة 217 وهي كالتالي:

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