Parent-subsidiary tax regime: how should you read it?
Eligibility conditions, add-back and holding logic: a practical 2026 guide to the French parent-subsidiary regime.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Parent-subsidiary tax regime: how should you read it?
Updated March 2026 - The French parent-subsidiary regime reduces the economic double taxation of dividends, but only when the legal conditions are actually met.
See also tax consolidation, leveraged finance and Finance Act 2026.
Key checks
- ▸corporate tax status;
- ▸eligible shareholding;
- ▸holding period;
- ▸add-back mechanics;
- ▸documentation quality.
CTA : Check whether your holding qualifies
Conclusion
The regime is powerful, but only when the structure truly matches the legal conditions.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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