The liability of the holding company for the bankruptcy of its subsidiary company, has an objective impact that arises from its responsibility for the errors that caused disability of the subsidiary company, whereas it is possible that the responsibility of the holding company for the bankruptcy of the affiliated company, is relied on the general rules in the civil law, which is the tort liability, otherwise a rule has emerged concerning the application in cases of bankruptcy of the company, and its inability to pay its debts, which is the rule of debt supplementation, and accordingly, the holding company fills the deficit in the assets of the subsidiary company, in its capacity as a member of the board of directors.