Comment optimiser la fiscalité de mon groupe lors d'une restructuration ?

Il existe plusieurs leviers : création de holdings, mise en place d’intégration fiscale, optimisation des flux financiers intra-groupe. Une analyse sur-mesure permet d’identifier les meilleurs dispositifs selon votre situation.

Quels sont les avantages fiscaux d'un management package bien structuré ?

Un management package optimisé permet, dans certaines conditions, de bénéficier du régime des plus-values des particuliers, de réduire les charges sociales et d’offrir une fiscalité avantageuse à la sortie.

Comment sécuriser fiscalement une opération de LBO ?

La sécurisation passe par l’analyse des risques fiscaux, l’optimisation de la dette d’acquisition, la structuration des garanties et la mise en place de conventions de management fees adaptées.

A quoi sert un audit fiscal ?

L’audit fiscal est généralement réalisé préalablement à une opération de cession, pour évaluer les risques fiscaux en cas de contrôle et ainsi déterminer le niveau des garanties à fournir dans le cadre de la cession (garantie d’actif et de passif). Il peut également être réalisé par le vendeur, pour corriger les erreurs éventuelles et favoriser la cession.

Quel est l’intérêt de l’animation d’une société holding ?

L’animation d’une société holding présente de nombreux intérêts et dépend de la structuration de votre groupe. Généralement, elle permet de centraliser les fonctions support du groupe, d’améliorer la circulation de la trésorerie, et de bénéficier de dispositifs fiscaux avantageux en termes de transmissions notamment.

CORPORATE & GROUP TAXATION: SECURE AND OPTIMIZE YOUR STRUCTURE

The Line Avocats assists you with tax structuring, intragroup cash flow management, and legal support for your growth projects.

COMMON CHALLENGES

Increasing complexity in applicable tax rules for groups, especially in cases of LBOs, OBOs, asset contributions/sales, or business transfers

Risk of tax requalification or reassessment in the absence of proper legal documentation

Difficulties in managing intragroup financial flows and tax consolidation schemes

Uncertainty regarding the role and recognition of active holding companies

Our Tailored Solutions

Legal and tax structuring of your groups and holding companies

Anticipation of strategic operations: LBOs, OBOs, contributions, transfers, sales

Optimization of financial flows and tax consolidation regimes

Defense in case of tax audit or post-deal restructuring

Operational advice in collaboration with your internal teams (CFO, legal department, accountants)

CORPORATE TAX LAWYER:
STRUCTURE WITH CONFIDENCE

The Line Avocats works alongside executives, legal directors, financial directors, and tax teams in both day-to-day and exceptional operations.

We support amily groups, SMEs, mid-sized companies, and asset-holding companiesas well as subsidiaries of international groups..

Our lawyers work in synergy with your usual advisors (accountants, auditors, tax consultants) to ensure rigorous execution aligned with your goals.

Our Services

Group structuring & management fees

LBOs, OBOs & contribution-sales

Holding companies and business leadership

Management packages and profit-sharing schemes

Tax consolidation

Strategic advice and due diligences

Your
benefits

One
question ?

How can I optimize my group’s tax position during a restructuring?

There are several levers: creating holding companies, implementing tax consolidation, optimizing intragroup financial flows. A tailored analysis helps identify the best tools based on your situation.

What are the tax benefits of a well-structured management package?

When optimized, a management package can, under certain conditions, benefit from the personal capital gains regime, reduce social charges, and offer favorable exit taxation.

How can I secure an LBO transaction from a tax perspective?

Securing an LBO requires assessing tax risks, optimizing acquisition debt, structuring guarantees, and implementing appropriate management fee agreements.

What’s the purpose of a tax audit?

A tax audit is usually conducted prior to a sale to assess potential tax risks and determine the level of warranties to be provided (asset and liability guarantees). It can also be initiated by the seller to correct errors and facilitate the sale.

What’s the role of an active holding company?

An active holding company can offer numerous benefits depending on your group structure. It typically centralizes support functions, improves cash flow management, and enables access to favorable tax regimes, particularly for business transfers.

Client Testimonials

"A firm I recommend with my eyes closed. Thank you to the whole team at The Line for your daily support, both professionally and personally. So grateful to have met you."

- Sonia Y., Partner and CEO, Group N., Bordeaux

"We called on The Line Avocats for corporate engineering support. The team was highly responsive, professional, and attentive to our specific needs. The advice was clear, precise, and tailored to our situation. We’re very grateful for their support and recommend them without hesitation."

- Richard B., Partner and CEO, Group I., Paris

"The Line team helped me draft legal documents in no time. They responded quickly and made the process smooth—especially since I was under time pressure. Highly recommended and will definitely work with them again. Many thanks to Caroline and the whole team!"

- Laurent B., LB Group, Paris–Dubai

"We turned to The Line Avocats based on a recommendation to structure and create a group of companies. Alexandra Menard (in charge of our case) and Caroline Zimbris quickly understood the specifics of our business and our short- and mid-term needs. Through constructive and rigorous exchanges, they helped us identify the right structure and legal statuses. They provide clear and reliable answers to complex issues and offer long-term, high-quality support. Beyond this transaction, we consider them reliable partners for future stages of our company’s growth."

- Olivier C., Partner and CEO, Company P., Sare

_"I’m extremely satisfied with the expertise and support The Line provided for the implementation of an innovative and ambitious project aimed at driving positive change for the planet, society, and ecology. Their rigorous and proactive approach, combined with a strong command of tax complexities, were major assets in creating a tax scheme that enables citizens to engage in sustainable initiatives.

Thanks to their strategic guidance, we were able to draft tax ruling requests, build a solid advocacy strategy, and navigate the relevant institutions with confidence to ensure the project's legitimacy and effectiveness. They also played a key role in validating our communication language, ensuring clarity, precision, and alignment with societal and environmental concerns.

I strongly recommend their services to any organization or individual looking to navigate the complex landscape of taxation and legal frameworks for impact-driven initiatives, mission-oriented businesses, NGOs, or nonprofits. Their deep work and expertise are invaluable for any project seeking to sustainably transform society and economic systems for the common good."

- Thomas E., NGO Founder, France–Switzerland

Latest news

22/09/2022

par Caroline Zimbris

“Holding animatrice”: Strategic leadership and implementation are essential!

Recent case law has provided further clarification on the definition of a “holding animatrice”—a status that allows access to various tax relief mechanisms, including the well-known Pacte Dutreil. In a recent ruling...

To learn more