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 an independent contribution auditor when we are your accountant
- 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, provided on request and quoted in advance in your engagement letter: the more frequent they are, the higher their cost.
Frequently asked questions
What is an active holding?
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?
Under ownership conditions, dividends received from subsidiaries are exempt from corporate tax, except for a share of costs added back.
What is tax consolidation?
A regime allowing profits and losses of companies owned at 95% or more to be offset, under conditions.
Can the holding 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.