Holding companies and active holding statusTax lawyers in Bordeaux, Paris and Hossegor

1 – Structuring and setting up holding companies

Setting up a holding company requires an in-depth analysis of economic, wealth-planning and tax objectives:

• Choice of legal form and organisation of governance;
• Optimisation of the executive’s tax and social security status;
• Structuring of relations between the holding company and its subsidiaries;
• Organisation of group financing and financial flows;
• Setting up structures suited to growth or transfer projects.

2 – Qualifying and securing operating holding company status

Qualification as an operating holding company rests on precise criteria, and our firm assists its clients in securing this status:

• Analysis of the group’s organisation and operation;
• Verification of the criteria for qualification as an operating holding company;
• Putting in place group leadership agreements (conventions d’animation) and intra-group service agreements;
• Organisation of the strategic management and control of subsidiaries;
• Documentation of the evidence demonstrating that the holding company effectively leads the group.

3 – Tax and wealth optimisation of holding structures

Holding companies can be a powerful tool for tax and wealth optimisation when they are properly structured:

• Optimisation of the taxation of dividends and intra-group financial flows;
• Structuring of contribution, sale or restructuring transactions;
• Setting up arrangements that facilitate business transfers;
• Tax optimisation of the holding and sale of shareholdings;
• Securing structures with regard to tax regulations.

4 – Support in group transactions

Holding companies often play a central role in strategic transactions involving several companies:

• Group restructuring transactions;
• Acquisitions or disposals of subsidiaries;
• Setting up financing structures;
• Organisation of legal and financial relations between companies;
• Analysis of the tax risks associated with intra-group transactions.

5 – Handling tax audits and ensuring legal certainty

Operating holding company status may be challenged during tax audits, particularly in connection with business transfers or wealth optimisation. We assist on the following matters:

• Analysis of the tax risks associated with the holding structure;
• Preparation of supporting documentation;
• Assistance and management of exchanges during tax audits;
• Defence of the interests of executives and shareholders in the event of litigation.