The key issues
Is it worthwhile?
A holding company has advantages and constraints: it is a decision to assess on figures, against your plans.
Setting it up
Often through a contribution of the operating company’s shares, with a contribution auditor where required.
Intra-group flows
Services recharged, cash advances, dividends: documented by agreements and followed for tax.
Optimisation within the law
Parent-subsidiary regime, tax consolidation: legal options to use knowingly.
A typical structure with a holding
What we can take care of, à la carte
- Opportunity study with figures, on request
- Support for the share contribution, with a contribution auditor independent of the firm and of its founder (self-review prohibition)
- Annual accounts of the holding and subsidiaries
- Intra-group agreements and tax follow-up
- Tax consolidation, where applicable
Your goals, our answers
“I want to know whether a holding is useful to me”
On request, we compare the current situation and the situation with a holding, including your plans, and set out the advantages and constraints.
“I am preparing to acquire another company”
On request: analysis of the target, financing and structuring, together with your lawyer.
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, à la carte. Each one is quoted in advance, at the frequency you choose.
Estimate your budget now, for your situation: estimate my budget
Frequently asked questions
What is an active holding company in France?
A holding that takes an active part in running the group’s policy and controlling its subsidiaries. This qualification has tax consequences, notably on a transfer.
What is the parent-subsidiary regime for holding companies in France?
Under ownership conditions, dividends received from subsidiaries are exempt from corporate tax, except for a share of costs added back.
What is tax consolidation for a group of companies in France?
A regime allowing profits and losses of companies owned at 95% or more to be offset, under conditions.
Can a holding company invoice services to its subsidiaries?
Yes, for real services at a justified price, under a written agreement.
Does a holding company need its own accounts?
Yes: as a company, the holding keeps its own accounts, approves them every year and files its returns, even with little activity.
Director’s holding company: does your accounting firm in France follow the group as a whole?
Yes. The accounting and tax engagement covers the annual accounts and tax return of the holding and of the subsidiaries you entrust to us; intra-group agreements, tax follow-up and tax consolidation, where applicable, are offered on request and priced in advance. Dividends paid up, flows between companies and the director’s pay are looked at together, for consistent decisions. You keep a clear view of your group. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
Holding and subsidiaries already working with an accountant in France: how do you join us?
It is simple: you send your termination letter to your previous firm (we give you an example to adapt), and we organise the handover of your file with them, in line with professional rules. The handover can cover the holding alone or the whole group, as you choose. See the steps to change accountant