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Lead holding company still waiting for a status

Lead holding company still waiting for a status

Septembre 2014

In terms of legal certainty, it seems essential that the notion of a holding company be defined in a clear and precise manner, using criteria and presumptions that can be implemented in a simple and secure manner. The taxpayer must be able to judge before a transaction wether his holding company is a facilitator or wether he sould opt for another method of application of the tax arrangements.

This study is written by Jean-François DESBUQUOIS, associate lawyer, Philippe NEAU-LEDUC, Professor of Law, and Pascal JULIEN SAINT-AMAND, Althémis Paris Notaire.

This study is only available in French.


Pascal JULIEN SAINT-AMAND - Althémis Paris