shell company

SHEL KUM-puh-nee /ˈʃel ˌkʌm.pə.ni/
nounC1GMATTOEFL
financiallegal

A company that at the time of incorporation has no significant assets or active business operations.

While not always illegal, they are frequently used in white-collar crime to hide the true ownership of money or to facilitate money laundering.

The story behind the word. The term suggests an empty 'shell'—something that looks like a corporation from the outside but has nothing inside. It became widely known during the financial scandals of the late 20th century.

Word relationships

  • front company: A front company has a real business to hide illegal activity; a shell company has no real business at all.
  • operating company: A company that is actively involved in business operations and has employees and assets.

Commonly confused with

  • holding company: A holding company is a legal entity that owns other companies; a shell company is an empty entity used to hide assets.

Collocations

  • offshore shell company
  • anonymous shell company
  • set up a shell company

Example sentences

  • "The Panama Papers revealed the widespread use of shell companies by world leaders to hide their wealth in offshore tax havens." A report on offshore finance.
  • "A shell company is a business that exists only on paper and has no office or employees, but may have a bank account." A definition from a financial site. (Investopedia)

Memory hook

A shell company is like an empty eggshell: it looks like a whole egg, but there's nothing inside. An empty shell with a name on it.

When not to use

Do not use for a 'startup' that is actively trying to build a business, even if it has no assets yet.

Fun facts

  • Delaware and the Cayman Islands are famous for having more registered shell companies than actual residents.
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