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Corporate banking

Banking a holding company or SPV

A vehicle whose only activity is owning something else has no revenue to describe and no customers to name — which is exactly the file compliance finds hardest to approve.

No revenue to describePurpose must be explicitADGM / DIFC cleanest

The reality

What the bank is actually deciding.

Holding companies and special purpose vehicles exist to own assets — shares in operating companies, real estate, intellectual property — rather than to trade. That creates a distinctive banking problem: the standard compliance questions about customers, corridors, currencies and volumes have no meaningful answers, because the entity does not do any of those things. Left unaddressed, the file reads as a company with no discernible business, which is the profile anti-money-laundering training is built around.

The way through is to replace the missing commercial narrative with an explicit structural one. Why does this vehicle exist? Segregating a joint venture from the founders' other interests. Ring-fencing property so a trading company's liabilities cannot reach it. Holding intellectual property so licensing income is separated from operations. Preparing for a succession event. Each of these is a legitimate, familiar reason that a compliance officer can record, and each is materially better than leaving the section blank. Vehicles incorporated in ADGM or DIFC bank more easily than others, because the SPV regimes there are designed for this and the registries are trusted.

What gets asked for

Activity
Holding, not trading — no customer flows to describe
Key document
A written rationale for the structure
Best jurisdictions
ADGM and DIFC SPV regimes
Expected flows
Dividends, capital contributions, occasional disposals
Common alternative
Bank the operating company instead
ESR
Holding companies are a Relevant Activity — check the notification

Where the time goes

ADGM SPVEasiestA purpose-built regime and a registry banks trust.
DIFC SPVEasiestAs above — designed for exactly this.
Free zone holding companyWorkableWith a written rationale for why the vehicle exists.
Offshore holding vehicleHardestNo substance by design, which removes what compliance relies on.
Relative bank appetite for a vehicle with no customers to describe. The rationale document does the work.

The file

What to put in front of them.

  1. Write the structural rationaleOne page: what the vehicle owns, why it is separate, and what money will move through it and how often.
  2. Choose the jurisdiction with banking in mindADGM and DIFC SPVs are read most easily. An offshore vehicle is the hardest.
  3. Describe the expected flows honestlyDividends annually, a capital injection at formation, a disposal at some point. Low volume is fine; unexplained volume is not.
  4. Link it to the operating companyWhere the operating entity banks with the same institution, the holding vehicle's account becomes far more straightforward.
  5. Check the ESR positionA holding company is a Relevant Activity for economic substance purposes, and a notification is due even where no income arises.
The mistake people make. Leaving the business description effectively blank because 'it does not trade'. That is the worst possible answer. A vehicle with no stated purpose and no expected flows is indistinguishable, on paper, from one designed to be opaque.

Related

Questions

Often not. If the vehicle only holds shares and receives occasional dividends, banking the operating company may be sufficient.

ADGM and DIFC, whose SPV regimes are purpose-built and whose registries banks trust. Offshore vehicles are the hardest to bank.

Holding, with a written explanation of what is held and why it is separate. A blank or generic answer is what causes the problem.

Yes — holding company is a Relevant Activity, and a notification is generally required even where no income has been earned.

One question

Where will the money actually come from?