Ultimate Holding Company

A  ultimate holding company is a company, that has controlling interest in another company's board, management and policies, usually by having a majority shareholding. ¹

Companies Act, Part 1², defines an ultimate holding company as,

ultimate holding company, in relation to a company, means a body corporate that

(a) is a holding company of the company; and

(b)is itself not a subsidiary of any body corporate.

Part 18 of the Companies Act³ allows Overseas companies to register in New Zealand.

So overseas ultimate holding companies could register in New Zealand by virtue of these two.

1.https://companies-register.companiesoffice.govt.nz/help-centre/starting-a-company/ultimate-holding-companies/

2.https://www.legislation.govt.nz/act/public/1993/0105/latest/DLM319576.html

3.https://www.legislation.govt.nz/act/public/1993/0105/latest/whole.html#DLM322861