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.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
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