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Can we share M365 licenses between our two legal entities?

No. Microsoft ties licenses to a tenant, and to unique users within that tenant. Two entities with separate tenants cannot pool seats, even with the same shareholder.

Try this first

  1. 1Confirm whether both entities have their own tenants (own domain, own Azure AD), visible in admin.microsoft.com per environment.
  2. 2Choose a model: keep separate tenants with own licenses, or a holding model with one tenant and cross-charging via guest accounts.
  3. 3For cross-entity work: use B2B guest access for SharePoint or Teams, not license sharing.
  4. 4Document costs per entity separately, fiscally mixing is unwanted too, ask your accountant about internal cost allocation.

When to bring us in

If you face a holding structure with duplicate licenses, we can help with a tenant strategy that fits legally and fiscally.

See also

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