Reinvest dividends, organise your remuneration or prepare a business sale: a French holding company can open up new possibilities. As a business lawyer, I help you assess its value and put a structure in place that fits your plans.
You speak directly with the lawyer handling your matter.
We agree on the steps and deliverables together.
You know the fees before the work begins.
What you could gain
Keep resources available for your next venture. The value of a holding company depends on what you intend to do with your business profits. We compare the potential benefits, your personal income needs and the running costs.
Subject to the conditions of the French parent-subsidiary regime, dividends received by a holding company liable to French corporate income tax are generally 95% exempt. This can leave more funds available for new projects, before any distribution to you personally.
Remuneration, dividends and social protection: we assess the options for your situation. The choice between an EURL and a SASU takes account of your income needs and social protection.
Contributing your shares to a holding company may qualify for capital gains tax deferral, subject to conditions. If a sale is planned, the timing and reinvestment rules need to be examined in advance.
A holding company owns interests in other companies. It can be useful if you intend to reinvest dividends, finance an acquisition or organise several activities. If you mainly need to receive profits for personal spending, running costs and the taxation of distributions may reduce its appeal. We compare the plan with direct ownership before creating an additional company.
The holding company can receive your shares in exchange for shares of its own, so that you then own your company indirectly. Before the contribution, we need to examine the share valuation, approval and pre-emption clauses, your shareholders’ agreement and required consents. The tax treatment depends on the transaction and your circumstances; deferral does not mean that the capital gain is exempt.
The French parent-subsidiary regime generally requires the holding company to be liable to corporate income tax, with a shareholding of at least 5% held for two years. A 5% add-back generally remains taxable. The funds belong to the holding company and cannot be freely used for personal expenses. Selling the subsidiary after a contribution also requires advance consideration of the conditions for maintaining tax deferral and, where applicable, reinvestment.
How I can help
Your shareholdings, income and plans are the starting point.
We weigh the expected benefits against the costs of the structure.
Legal form, governance and tax treatment are considered together.
A structure consistent with your personal circumstances.
I review the shareholders’ agreement, required consents and whether a contribution auditor is needed.
Articles and transaction documents adapted to your existing commitments.
I coordinate signatures and the filings included in the engagement.
A shared timetable with the other advisers involved.
An engagement we define together
The service proposal sets out the work selected for your project, the deliverables and the stages of the engagement.
I advise entrepreneurs on corporate law and new technologies: company formation, shareholder relations, financing, contracts and compliance for digital businesses.
As an entrepreneur and co-founder of the Académie Juridique, I understand the questions that come with growing a business. I wrote my first lines of code at 14: this technical understanding informs my approach to SaaS projects, platforms and artificial intelligence.
A graduate of La Sorbonne, Sciences Po and HEC, I offer a clear approach: a free initial consultation, fixed fees and direct communication in French or English.
Step 01
The first call is free. We discuss your business, your legal difficulties and the solutions I can provide.
Based on your need, I send you a service proposal. It includes a fixed fee, a detailed timeline and the full list of services.
At the start of each engagement, you receive private access to Google Drive, Notion and my WhatsApp. I usually reply in less than 24 hours.
We move forward with intermediate calls agreed together. I keep you regularly informed and you can contact me at any time.
In addition to the services provided, I prepare a full summary of the engagement. You also keep lifetime access to the shared Notion and Google Drive.
A lawyer examines the effects of the structure on your shareholdings, governance and existing commitments, drafts documents suited to the transaction and coordinates the legal steps with other advisers. My support starts with assessing the merits of the structure, before the incorporation formalities.
Yes. A holding company can hold an interest in a single company; you do not need to have a group already. The benefits of the project, such as reinvestment or an acquisition, should nevertheless be compared with the formation and running costs of the additional company.
The choice depends on governance, prospective shareholders, remuneration and tax treatment. A holding company is not a legal form in itself. We examine these criteria with your accountant, without assuming that a SASU or an EURL will suit every project. Both are French single-shareholder company forms.
The transaction transfers the shares to the holding company in exchange for its own shares. It involves checking required consents, determining the contribution value, assessing whether a contribution auditor is needed and preparing the documents. Tax treatment must be examined before signing: any tax deferral does not eliminate the capital gain.
The budget distinguishes my fixed legal fees, filing costs and any external advisers’ fees. You should also allow for accounting and annual legal maintenance. The amount depends in particular on whether shares are being contributed and the complexity of the ownership structure. The service proposal sets out the scope and fees before work starts.
The timetable depends on the documents available, the consents required and whether shares are being contributed. Valuation work, a contribution auditor’s involvement and the processing of filings can affect timing. I set out the stages and expected timetable in the service proposal after reviewing the matter.
The funds belong to the company. A payment to you must have a proper legal basis, such as remuneration or a dividend distribution, with the applicable conditions and tax treatment. The parent-subsidiary regime concerns dividends received by the holding company; it does not automatically exempt a subsequent distribution to you personally.
The timetable needs to be assessed before forming the holding company or contributing your shares. A sale after the contribution can affect continued tax deferral and trigger reinvestment requirements. The applicable rules depend in particular on the dates and characteristics of the transaction. Tax deferral should not be presented as a permanent exemption.
The initial consultation is free. Tell me about your plans, income needs and timetable. If you already have a company, its articles of association, ownership breakdown, any shareholders’ agreement and latest accounts will help prepare the assessment. I then send you a proposal setting out the scope, fees and stages of the engagement.
