{"id":2161289,"date":"2026-11-01T23:11:41","date_gmt":"2026-11-01T22:11:41","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161289"},"modified":"2026-11-04T19:48:45","modified_gmt":"2026-11-04T18:48:45","slug":"holding-company-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/holding-company-lawyer-paris\/","title":{"rendered":"Holding company lawyer Paris: prove active management and its tax effects"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161289\" class=\"elementor elementor-2161289 elementor-2160692\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-holding-animatrice-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Qualification, proof of active management, Dutreil and tax audit<\/p>\n      <h1 id=\"kch-h1\"><em>Holding company<\/em> lawyer Paris:<span class=\"kcv-tail\"> prove active management and its tax effects.<\/span><\/h1>\n      <p class=\"kcv-sub\">A holding company lawyer in Paris starts from one point: an active holding company (holding animatrice) is not a holding that merely owns subsidiaries, but one that genuinely conducts the policy of its group. The status opens the Dutreil pact and other favourable regimes, but it is proved by dated documents, and the tax authority often challenges it at the time of a transfer.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">Proof of active management must be built before the gift or the sale, not during the audit. Gather now the minutes, agreements actually carried out, itemised invoices and strategic decisions taken by the holding itself.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">Active holding company \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the group organisation chart, the articles of association, the intra-group agreements, the minutes of the last three financial years and the balance sheets: the firm reviews whether the status holds and what is missing from its proof.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. VAT<\/small><\/span>\n    <div class=\"kcf-price-body\">\n      <p class=\"kcf-price-text\"><strong>Preliminary review of your case.<\/strong> Examination of your documents and a first written analysis by Reda Kohen, within 24 to 48 business hours. Payment is made online after this form is sent.<\/p>\n      <ul class=\"kcf-price-meta\">\n        <li>Up to 1 GB of documents, folders and subfolders accepted<\/li>\n        <li>Secure payment, no banking data stored<\/li>\n        <li><a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms and fee agreement<\/a><\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-row\">\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2name\">Full name<\/label>\n      <input class=\"kcf-input\" type=\"text\" id=\"kcf-2name\" name=\"name\" placeholder=\"Your name\" required autocomplete=\"name\" aria-describedby=\"kcf-2name-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2name-err\" role=\"alert\"><\/p>\n    <\/div>\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2phone\">Telephone <span class=\"kcf-optional\">(optional)<\/span><\/label>\n      <input class=\"kcf-input\" type=\"tel\" inputmode=\"tel\" id=\"kcf-2phone\" name=\"phone\" placeholder=\"06 00 00 00 00\" autocomplete=\"tel\" aria-describedby=\"kcf-2phone-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2phone-err\" role=\"alert\"><\/p>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2email\">Email address<\/label>\n    <input class=\"kcf-input\" type=\"email\" id=\"kcf-2email\" name=\"email\" placeholder=\"your@email.com\" required autocomplete=\"email\" spellcheck=\"false\" autocapitalize=\"off\" aria-describedby=\"kcf-2email-err\">\n    <p class=\"kcf-field-error\" id=\"kcf-2email-err\" role=\"alert\"><\/p>\n  <\/div>\n  \n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2message\">Message<\/label>\n    <textarea class=\"kcf-textarea\" id=\"kcf-2message\" name=\"message\" placeholder=\"Briefly describe your situation...\" required aria-describedby=\"kcf-2message-err\"><\/textarea>\n    <p class=\"kcf-field-error\" id=\"kcf-2message-err\" role=\"alert\"><\/p>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\">Attachments <span class=\"kcf-optional\">(optional, 500 files max, 1 GB)<\/span><\/label>\n    <div class=\"kcf-dropzone\" id=\"kcf-2dropzone\">\n      <svg class=\"kcf-dropzone-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"17 8 12 3 7 8\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"15\"\/><\/svg>\n      <p class=\"kcf-dropzone-text\"><strong>Click<\/strong> or drag your files here<br>All formats accepted (PDF, Word, images, etc.)<\/p>\n      <input type=\"file\" name=\"attachments\" id=\"kcf-2files\" multiple>\n    <\/div>\n    <div class=\"kcf-file-list\" id=\"kcf-2filelist\"><\/div>\n    <div class=\"kcf-progress\" id=\"kcf-2progress\">\n      <div class=\"kcf-progress-bar\"><div class=\"kcf-progress-fill\" id=\"kcf-2progressfill\"><\/div><\/div>\n      <p class=\"kcf-progress-text\" id=\"kcf-2progresstext\">Sending...<\/p>\n    <\/div>\n  <\/div>\n  <button type=\"submit\" class=\"kcf-btn\">\n    <span class=\"kcf-spinner\"><\/span>\n    <span class=\"kcf-btn-text\">Pay \u20ac80 and send my case<\/span>\n  <\/button>\n  <div class=\"kcf-msg\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" tabindex=\"-1\"><\/div>\n  <p class=\"kcf-note\">Payment constitutes a request for immediate performance of your analysis. 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur Awwwards\"}]},\"pappers\":{\"nom\":\"Pappers\",\"articles\":[{\"titre\":\"Divorce du dirigeant : ce que le r\u00e9gime matrimonial change pour votre soci\u00e9t\u00e9\",\"date\":\"2026-09-04\",\"url\":\"https:\/\/www.pappers.fr\/gestion-entreprise\/divorce-dirigeant-regime-matrimonial\",\"citation\":\"Le dirigeant a int\u00e9r\u00eat \u00e0 faire travailler ensemble son expert-comptable, son notaire et un avocat sp\u00e9cialis\u00e9 en droit de la famille \u00e0 Paris.\",\"auteur\":\"Pappers\",\"paraphrase\":true},{\"titre\":\"Ma\u00eetre KOHEN Reda, avocat \u00e0 Paris\",\"url\":\"https:\/\/justice.pappers.fr\/avocat\/kohen-reda-75017\",\"citation\":\"Fiche de Me Reda Kohen sur Pappers Justice, avec les d\u00e9cisions de justice publi\u00e9es o\u00f9 il est intervenu.\",\"auteur\":\"Pappers Justice\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur Pappers Justice\"}]},\"leboncoin\":{\"nom\":\"Leboncoin\",\"articles\":[{\"titre\":\"Bouilloires thermiques : bient\u00f4t interdites \u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s maintenant\",\"date\":\"2026-09-10\",\"url\":\"https:\/\/www.economiematin.fr\/bail-nouveau-2026-proprietaires-anticiper\",\"citation\":\"Sur le d\u00e9cret n\u00b0 2026-596 du 7 juillet 2026, l'article renvoie \u00e0 l'analyse publi\u00e9e par le cabinet.\",\"auteur\":\"\u00c9conomie Matin\",\"paraphrase\":true}]},\"la-voix-du-nord\":{\"nom\":\"La Voix du Nord\",\"articles\":[{\"titre\":\"Que risquent les personnes qui ach\u00e8tent des objets vol\u00e9s le 17 octobre ?\",\"date\":\"2026-10-19\",\"url\":\"https:\/\/www.lavoixdunord.fr\/1747700\/article\/2026-10-19\/que-risquent-les-personnes-qui-achetent-des-objets-voles-le-17-octobre\",\"citation\":\"L\u2019infraction suppose la connaissance de l\u2019origine : savoir que l\u2019objet provient d\u2019un vol.\",\"auteur\":\"Me Hassan Kohen\"}]},\"sortir-a-paris\":{\"nom\":\"Sortir \u00e0 Paris\",\"articles\":[{\"titre\":\"Manifestation du 24 octobre \u00e0 Paris : parcours, nouvelles stations ferm\u00e9es, les 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l\u2019obligation de d\u00e9livrer un logement d\u00e9cent pendant toute la dur\u00e9e du bail et l\u2019ordonnance du tribunal judiciaire de B\u00e9ziers du 31 mars 2026 sur une climatisation install\u00e9e sans autorisation.\",\"auteur\":\"Science \\u0026 Vie\",\"paraphrase\":true}]},\"frandroid\":{\"nom\":\"Frandroid\",\"articles\":[{\"titre\":\"Fin de Rakuten France : comment r\u00e9cup\u00e9rer vos factures, vos garanties et vos points Club R\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.frandroid.com\/culture-tech\/web\/3266559_fin-de-rakuten-france-comment-recuperer-vos-factures-vos-garanties-et-vos-points-club-r\",\"citation\":\"Le cabinet Kohen Avocats leur conseille de retirer cet argent et de t\u00e9l\u00e9charger tout leur historique avant le 10 novembre.\",\"auteur\":\"Frandroid\",\"paraphrase\":true},{\"titre\":\"Goutte-\u00e0-goutte et inondation : que faire quand la climatisation du voisin ruine votre terrasse 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Voil\u00e0 pourquoi\",\"date\":\"2026-10-25\",\"url\":\"https:\/\/www.magicmaman.com\/vous-vivez-en-immeuble-et-vous-n-avez-toujours-pas-de-chauffage-cet-automne-voila-pourquoi,3787269.asp\",\"citation\":\"Cette date nationale n\u2019existe pas. La loi ne fixe pas un calendrier d\u2019allumage commun \u00e0 tous les immeubles.\",\"auteur\":\"Cabinet Kohen Avocats\"}]},\"next\":{\"nom\":\"Next\",\"articles\":[{\"titre\":\"Fin de Bloctel, interdiction du d\u00e9marchage d\u00e8s le 11 ao\u00fbt : on fait le point\",\"date\":\"2026-08-04\",\"url\":\"https:\/\/next.ink\/249950\/fin-de-bloctel-interdiction-du-demarchage-des-le-11-aout-on-fait-le-point\/\",\"citation\":\"Selon le cabinet Kohen Avocats, les jurisprudences dans ce secteur devraient \u00ab \u00e9clairer la port\u00e9e du futur r\u00e9gime \u00bb.\",\"auteur\":\"Next\",\"paraphrase\":true}]},\"actu-juridique\":{\"nom\":\"Actu-Juridique\",\"articles\":[{\"titre\":\"Magistrature et franc-ma\u00e7onnerie : que dit le droit ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/www.actu-juridique.fr\/professions\/magistrats\/magistrature-et-franc-maconnerie-stupeur-et-evitements\/\",\"citation\":\"L\u2019article cite en r\u00e9f\u00e9rence l\u2019analyse de Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris, sur l\u2019avis du Coll\u00e8ge de d\u00e9ontologie du 9 juin 2026.\",\"auteur\":\"Actu-Juridique\",\"paraphrase\":true}]},\"batiweb\":{\"nom\":\"Batiweb\",\"articles\":[{\"titre\":\"Mayotte : Lecornu veut un \u00ab choc de mises en chantier \u00bb\",\"date\":\"2026-08-27\",\"url\":\"https:\/\/www.batiweb.com\/actualites\/urbanisme\/reconstruction-mayotte-lecornu-choc-mises-chantier-49208\",\"citation\":\"Sur les autorisations d\u2019urbanisme n\u00e9cessaires \u00e0 la reconstruction de Mayotte, l\u2019article cite les explications de Me Reda Kohen.\",\"auteur\":\"Batiweb\",\"paraphrase\":true}]},\"berliner-zeitung\":{\"nom\":\"Berliner Zeitung\",\"articles\":[{\"titre\":\"Null Euro Miete, daf\u00fcr Quizabende mit Rentnern: Wie eine 18-J\u00e4hrige ins Seniorenheim zog\",\"date\":\"2026-09-21\",\"url\":\"https:\/\/www.berliner-zeitung.de\/article\/null-euro-miete-dafuer-quizabende-mit-rentnern-wie-eine-18-jaehrige-ins-seniorenheim-zog-10414380\",\"citation\":\"Der Pariser Anwalt Reda Kohen ordnet das Modell als Gebrauchsleihe ein: Die Wohnung wird \u00fcberlassen, nicht vermietet.\",\"auteur\":\"Berliner Zeitung\",\"paraphrase\":true}]},\"startupitalia\":{\"nom\":\"StartupItalia\",\"articles\":[{\"titre\":\"Quasi 13 miliardi di dollari di Nvidia per la sconosciuta Hugging Face. 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if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"Holding company lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>Active holding company: <em>what the court really requires<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Company law \u00b7 Paris 17th<\/p>\n    <h2>What a <em>holding company lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Company law<\/li><li>Holdings and groups<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, avocat at the Paris Bar, can act for company directors and shareholder families to determine the status of a holding, document its role in the group and prepare the response to the tax authority.<\/p>\n    <p class=\"kcv-p\">The status of active holding company is not decreed in the articles of association. The court looks for what the holding actually decided for its subsidiaries, on what date, through which bodies and with what resources, and then compares the value of the assets allocated to that activity with its total assets.<\/p>\n    <p class=\"kcv-p\">Since 31 December 2023, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the French General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a> defines the company whose main activity, beyond managing a portfolio of shareholdings, is active participation in the conduct of its group's policy. The Law of 19 February 2026 added the exclusion of certain non-business assets and raised the individual retention commitment to six years.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>The status<\/h3><p>A holding is active only if active management is its main activity, assessed by the value of the assets allocated to it and the reality of the decisions taken.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Evidence<\/h3><p>Minutes, agreements actually carried out, itemised invoices and reports must show the action of the holding itself, and not that of its director alone.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>The consequences<\/h3><p>The status determines the partial Dutreil exemption, the assessment of business assets and the outcome of a tax reassessment accompanied, where applicable, by a surcharge.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Determining the status of the holding: <em>the applicable rules<\/em><\/h2>\n<p class=\"kcv-lead\">Four rules govern the analysis of a holding that claims to be active.<\/p>\n<ol class=\"kcv-conds\">\n  <li>The text treats as a commercial company one which, beyond managing a portfolio of shareholdings, actively participates in the conduct of the policy of its group of controlled companies, and may provide them with internal services (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a>). The Court of Cassation refuses to classify as such a holding that has a management set-up but has not applied it, and quashes a judgment based \"solely on elements relating to the power of animation resulting from the structure put in place and the means which Finar\u00e9a \u00e9quinoxe had to animate its subsidiary, without finding concretely that it had put them into effect\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6042501bcc3e685be4d966e4\" target=\"_blank\" rel=\"noopener\">Cass. com., 3 March 2021, No. 19-22.397<\/a>).<\/li>\n  <li>Active management must be the main activity. The Court of Cassation treats this as the main activity in particular where the market value of the shares of the subsidiaries managed exceeds half of the holding's total assets on the date of the chargeable event, and refuses to rely on the share of gross fixed assets on the balance sheet (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca2f83d78911701be90061\" target=\"_blank\" rel=\"noopener\">Cass. com., 14 October 2020, No. 18-17.955<\/a>). The comparison is therefore made at real value, on the relevant date.<\/li>\n  <li>The assets allocated to active management include, according to the commercial chamber, the shares of the subsidiaries managed and other items, \"among which the shares of the subsidiaries managed, the assets placed at their disposal or allocated to the services provided within the group and the cash allocated to the group's activity\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65265c05fe43be831806aadd\" target=\"_blank\" rel=\"noopener\">Cass. com., 11 October 2023, No. 21-24.761<\/a>). Cash invested without a demonstrated link to the group is not added to this calculation.<\/li>\n  <li>The burden of proof lies on the taxpayer claiming the favourable regime. The Paris Court of Appeal recalls that it is for the owner of the shares \"to prove, which may rest on a body of evidence, that this company exercises effective management of its group\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a192705cdc6046d4753f354\" target=\"_blank\" rel=\"noopener\">CA Paris, 28 May 2026, No. 23\/05988<\/a>). The notion of control of a company is, moreover, defined in company law by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031564650\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031564650\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 233-3 of the French Commercial Code (Code de commerce)<\/a>.<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The court distinguishes the shareholder who exercises its prerogatives from the holding that directs the group. Financing a subsidiary, voting at a general meeting or sharing a director is not enough to establish active management.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to gather, <em>depending on your situation<\/em><\/h2>\n<p class=\"kcv-lead\">Proof is built from dated documents showing the holding in the act of deciding for the group.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Situation A<\/p><p class=\"kcv-opt-t\">You are preparing a transfer or a sale<\/p><ul><li>Group organisation chart, percentages of share capital and voting rights, shareholders' agreements<\/li><li>Minutes of the holding's bodies on strategy, investments and appointments in the subsidiaries<\/li><li>Management or services agreements, with the reports and itemised invoices showing their performance<\/li><li>Balance sheets and real-value valuation of the subsidiaries' shares, the cash and the other assets<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Situation B<\/p><p class=\"kcv-opt-t\">The tax authority challenges the status<\/p><ul><li>Notice of reassessment, reply to observations and, where applicable, recovery notice<\/li><li>Deed of gift, estate tax return, retention commitments and certificates delivered<\/li><li>Exchanges with the tax authority under its right of communication with the subsidiaries<\/li><li>Any dated internal document showing a decision taken by the holding, and not by the director alone<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Do not draft minutes or agreements after the event to cover a past period. The court examines the date, the performance and the consistency of each document with the accounts.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>Dutreil pact<\/li><li>Group of companies<\/li><li>Sale of a business<\/li><li>Director's remuneration<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>supports you<\/em><\/h2>\n<p class=\"kcv-lead\">Verify the status, fill what can lawfully be filled, then defend the position adopted.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Group mapping<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm reconstructs the chain of shareholdings, the control exercised over each subsidiary and the actual activity of each, because only operating subsidiaries count for active management.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Predominance test<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The assets allocated to active management are compared with total assets at real value, on the relevant date, isolating unallocated cash. The fraction of value excluded from the exemption by the 2026 law is then calculated separately.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Audit of the proof<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Each set of minutes, agreement, invoice and report is reviewed to see whether it shows a decision of the holding or only the personal action of its director.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Ruling request or defence<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Before the transaction, the firm considers whether to request a position from the tax authority. During an audit, it prepares the reply to the notice of reassessment and then, if necessary, the claim and the action before the court.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A holding may be active in respect of only some of its shareholdings. The analysis is made subsidiary by subsidiary, then at group level.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The timeline <em>of a contested status<\/em><\/h2>\n<p class=\"kcv-lead\">From building the proof to the decision of the tax court.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Before the transaction<\/p><p><strong>Several years before the transfer.<\/strong> Put genuine active management in place and document it over the financial years: strategic decisions, appointments, budgets, monitoring of the subsidiaries.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Retention commitments<\/p><p>Sign the collective commitment and check that the activity condition will be met from its conclusion until the end of the individual commitment, subject to the specific rules on a commitment deemed made or concluded after a death.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Transfer<\/p><p>Attach to the deed or the return the certificate required by Article 787 B and keep the proof file drawn up at that date.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Audit<\/p><p>The tax authority questions the subsidiaries, requests the certificates and notifies a reasoned notice of reassessment.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Reply and claim<\/p><p>Reply point by point with the documents, then challenge the recovery notice by a prior claim.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Judicial court<\/p><p>In registration duties, disputes fall within the jurisdiction of the ordinary courts; the court of appeal and then, where applicable, the Court of Cassation rule thereafter.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before concluding<\/em><\/h2>\n<p class=\"kcv-lead\">A status is defended on established facts, not on the corporate purpose or on a standard agreement.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Subsidiaries managed: controlled companies carrying on an industrial, commercial, craft, agricultural or professional activity on the relevant date.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Predominance: share, at real value, of the shares of the subsidiaries managed and of the assets allocated to the group in total assets.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Effectiveness: strategic decisions taken by the holding's bodies, and not by the director acting on their own account.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Continuity: activity condition met throughout the retention commitments.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Excluded assets: housing, passenger vehicles, works of art and other assets covered by Article 787 B since the Law of 19 February 2026, where they are not exclusively allocated to the activity for the prescribed period.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">The most frequent configurations help set the priority of the file.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Gift of shares in the family holding<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive proof:<\/strong> Minutes, agreements actually carried out and real-value valuation of the assets on the date of the gift.<\/p><p class=\"kcv-p\"><strong>Timing:<\/strong> Prepare the file before the collective commitment is signed.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Predominance test, bringing the assets into line and, if useful, a request for the tax authority's position.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Holding whose director also chairs the subsidiaries<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive proof:<\/strong> Decisions of the holding itself on the subsidiaries' strategy, distinct from the director's own acts.<\/p><p class=\"kcv-p\"><strong>Timing:<\/strong> The documents must cover the reference period, not only the date of the deed.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Distinguish the functions performed in the name of the holding from those performed in each subsidiary.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Substantial cash on the holding's balance sheet<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive proof:<\/strong> Concrete investment projects, cash management agreements and the subsidiaries' real needs.<\/p><p class=\"kcv-p\"><strong>Timing:<\/strong> Allocation is assessed on the date of the chargeable event.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Measure the unallocated share and its effect on predominance.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Minority shareholding or joint management<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive proof:<\/strong> Shareholders' agreement, effective decision-making rights and acts of joint management.<\/p><p class=\"kcv-p\"><strong>Timing:<\/strong> The proof must exist during the audited period.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Exclude shareholdings that are not actively managed from the assets allocated to active management, without removing them from total assets, then measure the remaining share.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Notice of reassessment received<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive proof:<\/strong> Reassessment, documents obtained through the right of communication and the family's proof file.<\/p><p class=\"kcv-p\"><strong>Timing:<\/strong> The deadline to reply is stated on the notice; comply with it.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Reasoned reply, challenge to the penalties and preparation of the claim.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Sale of the holding or of its subsidiaries<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive proof:<\/strong> Activity of the subsidiaries, assets allocated and Dutreil commitments in progress.<\/p><p class=\"kcv-p\"><strong>Timing:<\/strong> A sale during the commitments may call the exemption into question.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Check the statutory exceptions before signing and quantify the risk.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>active holding company<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">14 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>What is an active holding company for tax purposes?<\/summary><div class=\"a\"><p>An active holding company (holding animatrice) is a company whose main activity, beyond managing its shareholdings, is the effective conduct of its group's policy and the control of its operating subsidiaries. It may provide them, on a purely internal basis, with administrative, legal, accounting, financial or property services. This definition, first laid down by case law, now appears in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> for the Dutreil pact. The Council of State had adopted it in capital gains matters, finding active a holding whose board minutes described concrete actions, such as seeking partners or choosing research projects, going beyond the powers of a mere shareholder (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037059301\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037059301\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 13 June 2018, No. 395495<\/a>). A passive holding, by contrast, merely holds shares and receives dividends. The distinction has significant tax effects: only the active holding is treated as a company carrying on a commercial activity, which opens in particular the partial exemption from gift and inheritance duties. A holding that does not actively manage remains eligible in one specific case: if it has signed the collective commitment covering the shares of its subsidiary, its own shares transferred are exempt in proportion to that shareholding in its gross assets (b, 3 of the same Article). The firm first checks what the holding actually does, before looking at what its articles of association say.<\/p><\/div><\/details><details><summary>Is the definition of an active holding company now in the statute?<\/summary><div class=\"a\"><p>Yes, for the Dutreil pact. The version of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> in force since 31 December 2023 treats as carrying on a commercial activity a company whose main activity, beyond managing a portfolio of shareholdings, is active participation in the conduct of the policy of its group, made up of companies controlled directly or indirectly. Before this codification, the status rested on the case law of the Court of Cassation and the Council of State and on administrative doctrine. Law No. 2026-103 of 19 February 2026, the Finance Act for 2026, in its Article 8, supplemented this text: it excludes from the exemption the fraction of value representing certain assets not exclusively allocated to the activity, such as housing, passenger vehicles or works of art, and raises the individual retention commitment from four to six years. The statutory definition does not, however, settle the question of proof: it must still be established that the holding actually manages its group. For each transfer, the firm checks the version of the text applicable on its date, because the conditions have changed several times.<\/p><\/div><\/details><details><summary>Is holding the majority of the subsidiaries' share capital enough to be an active holding?<\/summary><div class=\"a\"><p>No. Article 787 B requires the subsidiaries to be controlled, which is not the same as holding the majority of the capital, and that control does not in itself prove active management. The judicial court of Tours recalled this in holding that \"While the holding's majority shareholding in the capital of its subsidiary is a necessary element to ensure control of the subsidiary, it is not sufficient to establish the status of active holding\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a0cda95cdc6046d473d4606\" target=\"_blank\" rel=\"noopener\">TJ Tours, 28 April 2026, No. 24\/02056<\/a>). In that case, the holding could show no management agreement, no minutes evidencing its involvement in the subsidiaries' strategy and no resources of its own, and the exemption was refused. The Paris Court of Appeal takes the same approach, for the former wealth tax (imp\u00f4t de solidarit\u00e9 sur la fortune), where the holding owns the entire capital of its subsidiaries and provides them with funds, holding that financial support is merely the exercise of a shareholder's prerogatives (<a href=\"https:\/\/www.courdecassation.fr\/decision\/696a2974cdc6046d47841098\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 10, 15 January 2026, No. 22\/19449<\/a>). A majority gives the power to manage; the file must show that this power was exercised, through identifiable and dated decisions. The firm therefore looks for the holding's positive acts, beyond the mere distribution of the capital.<\/p><\/div><\/details><details><summary>Is a signed management agreement enough to prove active management?<\/summary><div class=\"a\"><p>An agreement helps, but it is not enough if its performance is not shown. The Court of Cassation quashed a court of appeal that had upheld the status on the strength of a management contract, a shareholders' agreement and standard articles of association imposed on the subsidiaries, without finding that the holding had actually put those means into effect (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6042501bcc3e685be4d966e4\" target=\"_blank\" rel=\"noopener\">Cass. com., 3 March 2021, No. 19-22.397<\/a>). In another case, the Paris Court of Appeal set aside management and assistance agreements drafted in very general terms: the invoices issued did not establish the nature of the services actually performed, or that the holding had conducted the group's policy (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a192705cdc6046d4753f354\" target=\"_blank\" rel=\"noopener\">CA Paris, 28 May 2026, No. 23\/05988<\/a>). The same court noted that a holding \"must show concrete actions without stopping at the literal statements contained in its corporate purpose\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67ac3c73011b1deed9493300\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 10, 10 February 2025, No. 22\/18141<\/a>). The agreement must therefore be followed by reports, decisions and itemised invoices describing what was done, for which subsidiary and on what date. The firm reads these documents as the tax inspector would.<\/p><\/div><\/details><details><summary>Does a director common to the holding and the subsidiaries make the holding active?<\/summary><div class=\"a\"><p>Not by itself. The court distinguishes the action of the holding from that of the individual who runs it. In the case decided by the Paris Court of Appeal on 28 May 2026, concerning the former wealth tax, the director chaired the holding and administered the operating subsidiaries, and their central role in the group was not disputed. The court nevertheless held that the taxpayers failed to prove that the holding itself, and not its sole shareholder acting as director of the various companies, had conducted the group's policy (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a192705cdc6046d4753f354\" target=\"_blank\" rel=\"noopener\">CA Paris, 28 May 2026, No. 23\/05988<\/a>). On 15 January 2026, the same court held that the same directors in the holding and its subsidiaries were not enough, in the absence of other elements characterising effective active management (<a href=\"https:\/\/www.courdecassation.fr\/decision\/696a2974cdc6046d47841098\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 10, 15 January 2026, No. 22\/19449<\/a>). Conversely, the Council of State accepted active management where, in addition to a common chairman, the holding's minutes showed concrete decisions taken by its bodies (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037059301\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037059301\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 13 June 2018, No. 395495<\/a>). The file must therefore show that decisions are taken in the name of the holding and recorded by it. The firm checks for the trace of those decisions in the holding's registers.<\/p><\/div><\/details><details><summary>How is the predominance of the active management activity calculated?<\/summary><div class=\"a\"><p>Active management must be the holding's main activity. The Court of Cassation holds that main-activity status must be accepted in particular where the market value of the shares of the subsidiaries managed exceeds half of total assets, on the date of the chargeable event (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca2f83d78911701be90061\" target=\"_blank\" rel=\"noopener\">Cass. com., 14 October 2020, No. 18-17.955<\/a>). In that judgment, the court of appeal had relied on the share of gross fixed assets on the balance sheet; the Court of Cassation quashed its decision, because that ground could not establish the main activity where the tax authority argued, with real values in support, that securities management assets predominated. It then specified that the calculation includes other assets allocated to active management, such as assets placed at the subsidiaries' disposal and cash allocated to the group (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65265c05fe43be831806aadd\" target=\"_blank\" rel=\"noopener\">Cass. com., 11 October 2023, No. 21-24.761<\/a>). Only subsidiaries that are actually managed count: the Paris Court of Appeal set aside shareholdings in property companies (soci\u00e9t\u00e9s civiles immobili\u00e8res) that were not operating subsidiaries (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6642feda0d8b170008581ca3\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 10, 13 May 2024, No. 22\/02881<\/a>). The test rests on reliable valuations, at the right date, and not on historical book values. The firm redoes it before any transfer.<\/p><\/div><\/details><details><summary>Does the holding's cash count among the assets allocated to active management?<\/summary><div class=\"a\"><p>It can count, provided it is allocated to the group's activity. For the former wealth tax, the Court of Cassation held that \"the cash and investment securities appearing on the balance sheet of a holding company that actively manages its group are presumed to constitute assets necessary to its professional activity, that presumption being capable of rebuttal by contrary proof, the burden of which lies on the tax authority\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/645c9443e48085d0f84a356d\" target=\"_blank\" rel=\"noopener\">Cass. com., 11 May 2023, No. 21-15.400<\/a>). In that case, unfavourable to the taxpayer, investment securities representing fifty times turnover were held not to be necessary, and only a fraction of the securities was exempted. For the Dutreil pact, the Court upheld the analysis that cash placed in capitalisation contracts, without a concrete reinvestment project, could not be presumed to be allocated to active management (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65265c05fe43be831806aadd\" target=\"_blank\" rel=\"noopener\">Cass. com., 11 October 2023, No. 21-24.761<\/a>). In that case, this cash exceeded half of the assets and the holding lost the favourable regime. Abundant cash must therefore be justified by the group's real needs, dated projects or cash management agreements that are actually used. The firm measures its weight before the transaction.<\/p><\/div><\/details><details><summary>Can a holding actively manage a subsidiary in which it is a minority shareholder?<\/summary><div class=\"a\"><p>The courts accept the status of joint active management, but it requires precise proof. The Paris Court of Appeal recalls that the management of a group may be exercised jointly with another holding, while refusing the status where the taxpayer produces no document establishing that role during the taxation period (<a href=\"https:\/\/www.courdecassation.fr\/decision\/696a2974cdc6046d47841098\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 10, 15 January 2026, No. 22\/19449<\/a>). In that case, the holding owned about 28% of one subsidiary and 50% of another, with no agreement or decision showing joint management. For the tax reduction linked to investments in small and medium-sized enterprises, the Court of Cassation accepted that a minority shareholding does not rule out active management, but required proof that the holding had concretely exercised its prerogatives (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6042501bcc3e685be4d966e4\" target=\"_blank\" rel=\"noopener\">Cass. com., 3 March 2021, No. 19-22.397<\/a>). For the Dutreil pact, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B<\/a> now refers to a group made up of companies controlled directly or indirectly, which requires examining the control of each subsidiary included in the calculation. A shareholding that is not actively managed does not count among the assets allocated to active management, but it remains in the total assets with which those assets are compared. The firm checks the agreements, the veto rights and the decisions actually taken jointly.<\/p><\/div><\/details><details><summary>Who must prove active management in a tax audit?<\/summary><div class=\"a\"><p>The taxpayer claiming the exemption. The Paris Court of Appeal holds this consistently: in the case decided on 30 June 2025, it upheld the refusal of the Dutreil regime for lack of minutes, management report or document showing the holding's involvement in the subsidiaries' strategy (<a href=\"https:\/\/www.courdecassation.fr\/decision\/68636c8015895c7e8bf45508\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 10, 30 June 2025, No. 24\/02821<\/a>). It held that public relations services invoiced by the holding \"therefore do not characterise the active management or joint management by the holding company but a function of advice, assistance and support to the group\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/68636c8015895c7e8bf45508\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 10, 30 June 2025, No. 24\/02821<\/a>). On 28 May 2026, in a former wealth tax case, the court refused to order the tax authority to produce the documents gathered from the group's companies, because it no longer based its challenge on them, and noted that the taxpayers should have had the evidence from the time they filed their returns (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a192705cdc6046d4753f354\" target=\"_blank\" rel=\"noopener\">CA Paris, 28 May 2026, No. 23\/05988<\/a>). The same judgment notes that they did not show that they had asked, before the recovery notice, for a copy of the documents obtained from third parties. This burden therefore lies on the family or the director, and not on the tax inspector. The proof may, however, rest on a body of consistent evidence. The firm organises that evidence into a chronological file, subsidiary by subsidiary.<\/p><\/div><\/details><details><summary>Must the holding remain active throughout the Dutreil commitments?<\/summary><div class=\"a\"><p>The current text requires it. Point c bis of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> provides that the activity condition must be met from the conclusion of the collective retention commitment until the end of the individual commitment. The Court of Cassation had held otherwise on the wording resulting from the Law of 30 December 2009: it quashed a judgment that required the holding to keep its active management function throughout the commitments, finding that \"the court of appeal, which added to the law a condition that it does not contain, infringed the above-mentioned text\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/628dc75914cc2751aa86b740\" target=\"_blank\" rel=\"noopener\">Cass. com., 25 May 2022, No. 19-25.513<\/a>). This favourable decision, rendered without remand and discharging the reassessments, applies to transfers governed by the former wording. For a transfer subject to the current text, the holding must therefore remain active throughout this period. With a collective commitment of at least two years followed by the individual commitment of six years, it covers at least eight years from the collective commitment. The text sets other starting points where the commitment is deemed made or concluded after a death. The firm checks the wording applicable on the date of the transfer before giving a view.<\/p><\/div><\/details><details><summary>What does the Finance Act for 2026 change for the active holding company?<\/summary><div class=\"a\"><p>Article 8 of Law No. 2026-103 of 19 February 2026 amended <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542704\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542704\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 C of the General Tax Code<\/a>. First, the exemption no longer applies to the fraction of the value of the shares representing certain assets that are not exclusively allocated to the activity for at least three years before the transfer, or since their acquisition if more recent, and until the end of the individual commitment or, failing that, until their sale. These are hunting and fishing assets, passenger vehicles, yachts, pleasure boats and aircraft, jewellery, precious metals and works of art or collectors' items, other than those covered by Article 238 bis AB, racehorses or show-jumping horses, wines and spirits, housing and residences. This exclusion extends to the same assets held by the companies the holding controls. Second, the duration of the individual retention commitment goes from four to six years. For an active holding company, these rules require an inventory of the assets of each company in the group and proof of their allocation. A similar logic, specific to the former wealth tax, appears in a judgment delivered after the law, which refused to exempt the fraction of the shares corresponding to property assets not necessary to active management (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a17dcffcdc6046d4731ff50\" target=\"_blank\" rel=\"noopener\">Cass. com., 28 May 2026, No. 25-12.946<\/a>). The firm quantifies the excluded share before any gift.<\/p><\/div><\/details><details><summary>What penalties apply if the status is called into question?<\/summary><div class=\"a\"><p>A challenge first leads to recovery of the duties evaded and late-payment interest. The tax authority may add a 40% surcharge if it establishes a deliberate breach (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1729 of the General Tax Code<\/a>). This surcharge is not automatic. The judicial court of Tours refused the Dutreil exemption for lack of proof of active management, but ordered relief from the surcharge for deliberate breach, the tax authority not having established the donor's bad faith in its erroneous assessment of the criteria (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a0cda95cdc6046d473d4606\" target=\"_blank\" rel=\"noopener\">TJ Tours, 28 April 2026, No. 24\/02056<\/a>). An error of classification, even confirmed by the court, is therefore not enough to establish intent. The debate on penalties is conducted separately from the debate on the merits, with its own arguments and its own documents: prior existence of agreements, opinions obtained before the transaction, consistency of the returns. The firm examines both fronts as soon as the notice of reassessment is received, because the reasoning for the penalties is already there and may be challenged in the reply.<\/p><\/div><\/details><details><summary>How long can the tax authority challenge the status?<\/summary><div class=\"a\"><p>For registration duties, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 180 of the Tax Procedure Code (Livre des proc\u00e9dures fiscales)<\/a> provides a right of reassessment until the end of the third year following that in which the deed or return was registered. This shortened period can, however, be invoked only if the liability to duties was sufficiently disclosed by the registered document, without further investigation. The Paris Court of Appeal held, in respect of a holding presented as a business asset, that mentioning the company, its purpose and the director's functions in the returns did not allow the tax authority to verify the status of active holding company (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a192705cdc6046d4753f354\" target=\"_blank\" rel=\"noopener\">CA Paris, 28 May 2026, No. 23\/05988<\/a>). Failing sufficient disclosure, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 186 of the same Code<\/a> applies: reassessment is possible until the end of the sixth year following that of the chargeable event. A deed of gift that merely asserts that the company is active may thus expose the family to this longer period. It should be added that the retention commitments and the activity condition extend over several years after the transfer. The firm keeps and organises the proof file for that entire period.<\/p><\/div><\/details><details><summary>Can the tax authority's position be obtained before the transfer?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 80 B of the Tax Procedure Code<\/a> allows a good-faith taxpayer to ask the tax authority to take a formal position on the assessment of a factual situation under a tax provision. Where a written, precise and complete request is submitted, the tax authority rules within three months, and its reply is thereafter binding on it under the conditions laid down by the text. Its silence at the end of that period does not, in this framework, amount to validation of the status. For an active holding company, the value of the step depends on the quality of the file: an imprecise or incomplete request gives no protection. It must describe the group, the subsidiaries managed, the decisions taken, the agreements actually carried out and the composition of the assets. For the value of the shares given, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054140367\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054140367\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 18 of the same Code<\/a> sets out a separate procedure, reserved for shares of the company in which the donor holds management functions and excluded for companies whose main activity is managing their own assets. The firm checks whether the file is strong enough to be submitted to the tax authority, or whether it must first be completed.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 787 B of the French General Tax Code<\/span><span class=\"kcv-art-t\">partial Dutreil exemption and definition of the active holding company<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542704\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542704\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 787 C of the French General Tax Code<\/span><span class=\"kcv-art-t\">transfer of a sole proprietorship<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 975 of the French General Tax Code<\/span><span class=\"kcv-art-t\">business assets exempt from real estate wealth tax<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1729 of the French General Tax Code<\/span><span class=\"kcv-art-t\">surcharge for deliberate breach<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 180 of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">right of reassessment for registration duties<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 186 of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">general right of reassessment<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 80 B of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">formal position of the tax authority<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054140367\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054140367\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 18 of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">valuation ruling before a business gift<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031564650\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031564650\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 233-3 of the French Commercial Code<\/span><span class=\"kcv-art-t\">notion of control of a company<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Company law<\/span><span class=\"kcv-pg-s\">Practice area of the firm<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/corporate-group-lawyer-paris\/\"><span class=\"kcv-pg-t\">Group of companies<\/span><span class=\"kcv-pg-s\">Practice area of the firm<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/business-law-attorneys-paris-75017\/business-sale-agreement-lawyer\/\"><span class=\"kcv-pg-t\">Sale and purchase agreement for a business<\/span><span class=\"kcv-pg-s\">Practice area of the firm<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/executive-remuneration-lawyer\/\"><span class=\"kcv-pg-t\">Directors' remuneration<\/span><span class=\"kcv-pg-s\">Practice area of the firm<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>Need to establish a holding's status before a transfer? <em>Review your position today<\/em>.<\/h2>\n      <p>Send the organisation chart, the articles of association, the intra-group agreements and the minutes available: the firm reviews the status, the proof gathered and the risks in the event of an audit.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"What is an active holding company for tax purposes?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"An active holding company (holding animatrice) is a company whose main activity, beyond managing its shareholdings, is the effective conduct of its group's policy and the control of its operating subsidiaries. It may provide them, on a purely internal basis, with administrative, legal, accounting, financial or property services. This definition, first laid down by case law, now appears in Article 787 B of the General Tax Code for the Dutreil pact. The Council of State had adopted it in capital gains matters, finding active a holding whose board minutes described concrete actions, such as seeking partners or choosing research projects, going beyond the powers of a mere shareholder (CE, 13 June 2018, No. 395495). A passive holding, by contrast, merely holds shares and receives dividends. The distinction has significant tax effects: only the active holding is treated as a company carrying on a commercial activity, which opens in particular the partial exemption from gift and inheritance duties. A holding that does not actively manage remains eligible in one specific case: if it has signed the collective commitment covering the shares of its subsidiary, its own shares transferred are exempt in proportion to that shareholding in its gross assets (b, 3 of the same Article). The firm first checks what the holding actually does, before looking at what its articles of association say.\"}}, {\"@type\": \"Question\", \"name\": \"Is the definition of an active holding company now in the statute?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, for the Dutreil pact. The version of Article 787 B of the General Tax Code in force since 31 December 2023 treats as carrying on a commercial activity a company whose main activity, beyond managing a portfolio of shareholdings, is active participation in the conduct of the policy of its group, made up of companies controlled directly or indirectly. Before this codification, the status rested on the case law of the Court of Cassation and the Council of State and on administrative doctrine. Law No. 2026-103 of 19 February 2026, the Finance Act for 2026, in its Article 8, supplemented this text: it excludes from the exemption the fraction of value representing certain assets not exclusively allocated to the activity, such as housing, passenger vehicles or works of art, and raises the individual retention commitment from four to six years. The statutory definition does not, however, settle the question of proof: it must still be established that the holding actually manages its group. For each transfer, the firm checks the version of the text applicable on its date, because the conditions have changed several times.\"}}, {\"@type\": \"Question\", \"name\": \"Is holding the majority of the subsidiaries' share capital enough to be an active holding?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. Article 787 B requires the subsidiaries to be controlled, which is not the same as holding the majority of the capital, and that control does not in itself prove active management. The judicial court of Tours recalled this in holding that \\\"While the holding's majority shareholding in the capital of its subsidiary is a necessary element to ensure control of the subsidiary, it is not sufficient to establish the status of active holding\\\" (our translation) (TJ Tours, 28 April 2026, No. 24\/02056). In that case, the holding could show no management agreement, no minutes evidencing its involvement in the subsidiaries' strategy and no resources of its own, and the exemption was refused. The Paris Court of Appeal takes the same approach, for the former wealth tax (imp\u00f4t de solidarit\u00e9 sur la fortune), where the holding owns the entire capital of its subsidiaries and provides them with funds, holding that financial support is merely the exercise of a shareholder's prerogatives (CA Paris, p\u00f4le 5 ch. 10, 15 January 2026, No. 22\/19449). A majority gives the power to manage; the file must show that this power was exercised, through identifiable and dated decisions. The firm therefore looks for the holding's positive acts, beyond the mere distribution of the capital.\"}}, {\"@type\": \"Question\", \"name\": \"Is a signed management agreement enough to prove active management?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"An agreement helps, but it is not enough if its performance is not shown. The Court of Cassation quashed a court of appeal that had upheld the status on the strength of a management contract, a shareholders' agreement and standard articles of association imposed on the subsidiaries, without finding that the holding had actually put those means into effect (Cass. com., 3 March 2021, No. 19-22.397). In another case, the Paris Court of Appeal set aside management and assistance agreements drafted in very general terms: the invoices issued did not establish the nature of the services actually performed, or that the holding had conducted the group's policy (CA Paris, 28 May 2026, No. 23\/05988). The same court noted that a holding \\\"must show concrete actions without stopping at the literal statements contained in its corporate purpose\\\" (our translation) (CA Paris, p\u00f4le 5 ch. 10, 10 February 2025, No. 22\/18141). The agreement must therefore be followed by reports, decisions and itemised invoices describing what was done, for which subsidiary and on what date. The firm reads these documents as the tax inspector would.\"}}, {\"@type\": \"Question\", \"name\": \"Does a director common to the holding and the subsidiaries make the holding active?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Not by itself. The court distinguishes the action of the holding from that of the individual who runs it. In the case decided by the Paris Court of Appeal on 28 May 2026, concerning the former wealth tax, the director chaired the holding and administered the operating subsidiaries, and their central role in the group was not disputed. The court nevertheless held that the taxpayers failed to prove that the holding itself, and not its sole shareholder acting as director of the various companies, had conducted the group's policy (CA Paris, 28 May 2026, No. 23\/05988). On 15 January 2026, the same court held that the same directors in the holding and its subsidiaries were not enough, in the absence of other elements characterising effective active management (CA Paris, p\u00f4le 5 ch. 10, 15 January 2026, No. 22\/19449). Conversely, the Council of State accepted active management where, in addition to a common chairman, the holding's minutes showed concrete decisions taken by its bodies (CE, 13 June 2018, No. 395495). The file must therefore show that decisions are taken in the name of the holding and recorded by it. The firm checks for the trace of those decisions in the holding's registers.\"}}, {\"@type\": \"Question\", \"name\": \"How is the predominance of the active management activity calculated?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Active management must be the holding's main activity. The Court of Cassation holds that main-activity status must be accepted in particular where the market value of the shares of the subsidiaries managed exceeds half of total assets, on the date of the chargeable event (Cass. com., 14 October 2020, No. 18-17.955). In that judgment, the court of appeal had relied on the share of gross fixed assets on the balance sheet; the Court of Cassation quashed its decision, because that ground could not establish the main activity where the tax authority argued, with real values in support, that securities management assets predominated. It then specified that the calculation includes other assets allocated to active management, such as assets placed at the subsidiaries' disposal and cash allocated to the group (Cass. com., 11 October 2023, No. 21-24.761). Only subsidiaries that are actually managed count: the Paris Court of Appeal set aside shareholdings in property companies (soci\u00e9t\u00e9s civiles immobili\u00e8res) that were not operating subsidiaries (CA Paris, p\u00f4le 5 ch. 10, 13 May 2024, No. 22\/02881). The test rests on reliable valuations, at the right date, and not on historical book values. The firm redoes it before any transfer.\"}}, {\"@type\": \"Question\", \"name\": \"Does the holding's cash count among the assets allocated to active management?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It can count, provided it is allocated to the group's activity. For the former wealth tax, the Court of Cassation held that \\\"the cash and investment securities appearing on the balance sheet of a holding company that actively manages its group are presumed to constitute assets necessary to its professional activity, that presumption being capable of rebuttal by contrary proof, the burden of which lies on the tax authority\\\" (our translation) (Cass. com., 11 May 2023, No. 21-15.400). In that case, unfavourable to the taxpayer, investment securities representing fifty times turnover were held not to be necessary, and only a fraction of the securities was exempted. For the Dutreil pact, the Court upheld the analysis that cash placed in capitalisation contracts, without a concrete reinvestment project, could not be presumed to be allocated to active management (Cass. com., 11 October 2023, No. 21-24.761). In that case, this cash exceeded half of the assets and the holding lost the favourable regime. Abundant cash must therefore be justified by the group's real needs, dated projects or cash management agreements that are actually used. The firm measures its weight before the transaction.\"}}, {\"@type\": \"Question\", \"name\": \"Can a holding actively manage a subsidiary in which it is a minority shareholder?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The courts accept the status of joint active management, but it requires precise proof. The Paris Court of Appeal recalls that the management of a group may be exercised jointly with another holding, while refusing the status where the taxpayer produces no document establishing that role during the taxation period (CA Paris, p\u00f4le 5 ch. 10, 15 January 2026, No. 22\/19449). In that case, the holding owned about 28% of one subsidiary and 50% of another, with no agreement or decision showing joint management. For the tax reduction linked to investments in small and medium-sized enterprises, the Court of Cassation accepted that a minority shareholding does not rule out active management, but required proof that the holding had concretely exercised its prerogatives (Cass. com., 3 March 2021, No. 19-22.397). For the Dutreil pact, Article 787 B now refers to a group made up of companies controlled directly or indirectly, which requires examining the control of each subsidiary included in the calculation. A shareholding that is not actively managed does not count among the assets allocated to active management, but it remains in the total assets with which those assets are compared. The firm checks the agreements, the veto rights and the decisions actually taken jointly.\"}}, {\"@type\": \"Question\", \"name\": \"Who must prove active management in a tax audit?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The taxpayer claiming the exemption. The Paris Court of Appeal holds this consistently: in the case decided on 30 June 2025, it upheld the refusal of the Dutreil regime for lack of minutes, management report or document showing the holding's involvement in the subsidiaries' strategy (CA Paris, p\u00f4le 5 ch. 10, 30 June 2025, No. 24\/02821). It held that public relations services invoiced by the holding \\\"therefore do not characterise the active management or joint management by the holding company but a function of advice, assistance and support to the group\\\" (our translation) (CA Paris, p\u00f4le 5 ch. 10, 30 June 2025, No. 24\/02821). On 28 May 2026, in a former wealth tax case, the court refused to order the tax authority to produce the documents gathered from the group's companies, because it no longer based its challenge on them, and noted that the taxpayers should have had the evidence from the time they filed their returns (CA Paris, 28 May 2026, No. 23\/05988). The same judgment notes that they did not show that they had asked, before the recovery notice, for a copy of the documents obtained from third parties. This burden therefore lies on the family or the director, and not on the tax inspector. The proof may, however, rest on a body of consistent evidence. The firm organises that evidence into a chronological file, subsidiary by subsidiary.\"}}, {\"@type\": \"Question\", \"name\": \"Must the holding remain active throughout the Dutreil commitments?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The current text requires it. Point c bis of Article 787 B of the General Tax Code provides that the activity condition must be met from the conclusion of the collective retention commitment until the end of the individual commitment. The Court of Cassation had held otherwise on the wording resulting from the Law of 30 December 2009: it quashed a judgment that required the holding to keep its active management function throughout the commitments, finding that \\\"the court of appeal, which added to the law a condition that it does not contain, infringed the above-mentioned text\\\" (our translation) (Cass. com., 25 May 2022, No. 19-25.513). This favourable decision, rendered without remand and discharging the reassessments, applies to transfers governed by the former wording. For a transfer subject to the current text, the holding must therefore remain active throughout this period. With a collective commitment of at least two years followed by the individual commitment of six years, it covers at least eight years from the collective commitment. The text sets other starting points where the commitment is deemed made or concluded after a death. The firm checks the wording applicable on the date of the transfer before giving a view.\"}}, {\"@type\": \"Question\", \"name\": \"What does the Finance Act for 2026 change for the active holding company?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article 8 of Law No. 2026-103 of 19 February 2026 amended Article 787 B and Article 787 C of the General Tax Code. First, the exemption no longer applies to the fraction of the value of the shares representing certain assets that are not exclusively allocated to the activity for at least three years before the transfer, or since their acquisition if more recent, and until the end of the individual commitment or, failing that, until their sale. These are hunting and fishing assets, passenger vehicles, yachts, pleasure boats and aircraft, jewellery, precious metals and works of art or collectors' items, other than those covered by Article 238 bis AB, racehorses or show-jumping horses, wines and spirits, housing and residences. This exclusion extends to the same assets held by the companies the holding controls. Second, the duration of the individual retention commitment goes from four to six years. For an active holding company, these rules require an inventory of the assets of each company in the group and proof of their allocation. A similar logic, specific to the former wealth tax, appears in a judgment delivered after the law, which refused to exempt the fraction of the shares corresponding to property assets not necessary to active management (Cass. com., 28 May 2026, No. 25-12.946). The firm quantifies the excluded share before any gift.\"}}, {\"@type\": \"Question\", \"name\": \"What penalties apply if the status is called into question?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"A challenge first leads to recovery of the duties evaded and late-payment interest. The tax authority may add a 40% surcharge if it establishes a deliberate breach (Article 1729 of the General Tax Code). This surcharge is not automatic. The judicial court of Tours refused the Dutreil exemption for lack of proof of active management, but ordered relief from the surcharge for deliberate breach, the tax authority not having established the donor's bad faith in its erroneous assessment of the criteria (TJ Tours, 28 April 2026, No. 24\/02056). An error of classification, even confirmed by the court, is therefore not enough to establish intent. The debate on penalties is conducted separately from the debate on the merits, with its own arguments and its own documents: prior existence of agreements, opinions obtained before the transaction, consistency of the returns. The firm examines both fronts as soon as the notice of reassessment is received, because the reasoning for the penalties is already there and may be challenged in the reply.\"}}, {\"@type\": \"Question\", \"name\": \"How long can the tax authority challenge the status?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For registration duties, Article L. 180 of the Tax Procedure Code (Livre des proc\u00e9dures fiscales) provides a right of reassessment until the end of the third year following that in which the deed or return was registered. This shortened period can, however, be invoked only if the liability to duties was sufficiently disclosed by the registered document, without further investigation. The Paris Court of Appeal held, in respect of a holding presented as a business asset, that mentioning the company, its purpose and the director's functions in the returns did not allow the tax authority to verify the status of active holding company (CA Paris, 28 May 2026, No. 23\/05988). Failing sufficient disclosure, Article L. 186 of the same Code applies: reassessment is possible until the end of the sixth year following that of the chargeable event. A deed of gift that merely asserts that the company is active may thus expose the family to this longer period. It should be added that the retention commitments and the activity condition extend over several years after the transfer. The firm keeps and organises the proof file for that entire period.\"}}, {\"@type\": \"Question\", \"name\": \"Can the tax authority's position be obtained before the transfer?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article L. 80 B of the Tax Procedure Code allows a good-faith taxpayer to ask the tax authority to take a formal position on the assessment of a factual situation under a tax provision. Where a written, precise and complete request is submitted, the tax authority rules within three months, and its reply is thereafter binding on it under the conditions laid down by the text. Its silence at the end of that period does not, in this framework, amount to validation of the status. For an active holding company, the value of the step depends on the quality of the file: an imprecise or incomplete request gives no protection. It must describe the group, the subsidiaries managed, the decisions taken, the agreements actually carried out and the composition of the assets. For the value of the shares given, Article L. 18 of the same Code sets out a separate procedure, reserved for shares of the company in which the donor holds management functions and excluded for companies whose main activity is managing their own assets. The firm checks whether the file is strong enough to be submitted to the tax authority, or whether it must first be completed.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"Holding company lawyer in Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/holding-company-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"\u00cele-de-France\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 00:00-24:00\"}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element 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Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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