Zustermaatschappij

A sister company is a legal entity that forms part of the same group as another company, both entities sharing a common parent company. There is no direct parent-subsidiary relationship between the sister companies themselves.

This concept is relevant in corporate law when determining group affiliations, for example in the context of tax consolidation, liability within corporate groups or intra-group transactions. It also assists in identifying related parties in financial statements.

In practice, the term is used to describe the structure of holding companies and their subsidiaries, whereby sister companies often collaborate or share resources without one exercising control over the other.