Grupa przedsiębiorstw, w której jedna firma sprawuje kontrolę nad pozostałymi, przy zachowaniu niezależności prawnej podmiotów podporządkowanych.
Jest to forma kumulacji kapitału, która może następować przez przejmowanie słabszych przedsiębiorstw lub wyodrębnienie z przedsiębiorstwa „matki” i samodzielnych pod względem prawa, lecz zależnych ekonomicznie przedsiębiorstw „córek” (filii). Nie jest to jedyny model zależności w holdingach, istnieją również bardziej złożone sieci powiązań, w tym kapitałowych.

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