空壳公司（Shell Corporation），又名空头公司或纸上公司。是一种已经开设的公司法人，有公司名字，但是还未有经营业务的公司。

公司空壳的例子：

空壳公司是一个中性的名字，这视乎持有人的用心，例如用以骗人入股，说有大生意，结果是「零」。或开设空壳公司招聘，向求职者收取费用后结业以骗财。如此「空壳」，非公司之罪。

A shell corporation is a company which serves as a vehicle for business transactions without itself having any significant assets or operations. Some shell companies may have had operations, but those may have shrunk due to unfavorable market conditions or company mismanagement. A shell corporation may also arise when a company's operations have been wound up, for example following a takeover, but the “shell” of the original company continues to exist.