Avril 2015
Entrepreneurs frequently use the lead holding company to benefit from exemptions in terms of wealth tax. However, the passive holding company is sometimes preferable to it, as the concept of lead holding company has been difficult to grasp in recent years.
Pascal JULIEN SAINT-AMAND, Althémis Paris notaire, answers questions from Agefi Actifs.
This article 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
Public relations manager
