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Rolls-Royce Motor Cars Limited is a wholly owned subsidiary of BMW AG established in 1998 after BMW licensed the rights to the Rolls-Royce brand name and logo from Rolls-Royce PLC and acquired the rights to the Spirit of Ecstasy and Rolls-Royce grill shape trademarks from Volkswagen AG.

Although the Rolls-Royce brand has been in use since 1906, the Rolls-Royce Motor Cars subsidiary of BMW AG has no direct relationship to Rolls-Royce branded vehicles produced prior to 2003. The Bentley
Motors Limited subsidiary of Volkswagen AG is the direct successor to Rolls-Royce Motors and the other various predecessor entities that produced Rolls-Royce and Bentley branded cars between the foundation of each company and 2003, when the BMW-controlled entity started producing cars under the Rolls-Royce brand. Wikipedia