Create a holding company: practical guide 2026

Updated March 29, 2026 - Creating a holding company is a structuring decision that cannot be improvised. Whether you want to reinvest dividends, prepare a transfer, organize a group of companies or optimize your governance, the holding company can be a powerful lever. You still need to understand how it works, choose the right legal form and anticipate tax traps. This practical guide explains everything you need to know to create a holding company in 2026 with complete peace of mind.

A holding company, or holding company, is a company that does not produce goods or services directly. Its sole purpose is to hold shares or shares in other companies, called subsidiaries.

How ​​to create a holding company in 2026? The procedure follows the same steps as the creation of any commercial company: choice of legal form, drafting of statutes, deposit of share capital, publication of a legal announcement and registration via the business formalities desk. The specificity lies in the drafting of the corporate purpose and in the tax choices that accompany the arrangement.

Quick answer: Creating a holding company consists of setting up a company whose purpose is to hold interests in subsidiaries. The holding company is created like any company (SAS, SARL or SA), via the business formalities window, with free share capital. The choice of tax régime (IS by default) and the qualification of animating or pure holding company determine the applicable tax advantages, in particular the parent-daughter régime and tax integration.

To learn more, see Holding: advantages and disadvantages, Taxation of holding companies and What are the costs associated with creating an online holding company?.

This distinction is fundamental because it determines the tax advantages to which your holding company can claim.

Pure holding#

Pure holding is content to hold securities. It is not involved in the operational management of the subsidiaries. Its income comes mainly from dividends and capital gains on sales.

The leading holding company#

The leading holding company actively participates in group policy and the control of the subsidiaries. It can also provide specifically internal services: financial, legal, human resources or IT management.

To be qualified as a facilitator, the holding company must meet two cumulative conditions:

• Actively participate in the conduct of group policy
• Ensure control of subsidiaries and, where applicable, provide them with internal services

This qualification is crucial for the application of the Dutreil pact in terms of transmission and for the deductibility of expenses linked to management services.

The choice of the corporate form is a strategic decision. Here are the three main options in 2026:

SAS (Simplified Joint Stock Company)#

The most common form for holding companies.

• Great statutory freedom to organize governance
• The president is considered an employee (affiliation to the general social security system)
• Ease of entry and exit of shareholders
• Ideal for external growth or capital opening projects

SARL (Limited Liability Company)#

Suitable for family structures or small groups.

• The majority manager is a self-employed worker (TNS), which can reduce social charges
• More rigid but reassuring legal framework
• Transfer of shares subject to approval (protection against the entry of unwanted partners)
• Relevant when the manager wishes to optimize his net rémunération

SA (Société Anonyme)#

Reserved for large holding companies.

• Minimum capital of €37,000
• Heavy governance (board of directors or management board and supervisory board)
• Mandatory for more than 7 shareholders
• Rarely relevant for an intermediate-sized holding company

The choice between SAS and SARL depends mainly on your desired social status, the number of partners and the governance flexibility you need. The [Service-Public.fr sheet on the choice of legal form] (https://entreprendre.service-public.fr/vosdroits/F23844) remains the official référence for arbitrating.

1. Define the social purpose and the group project#

The corporate purpose must be written precisely. It must mention the holding of participations and, where applicable, the leadership of the group. A subject that is too restrictive will limit your future possibilities.

2. Choose the legal form and partners#

SAS, SARL or SA? Single partner or multiple partner? These choices determine the governance, the taxation of the manager and the terms of sale of securities.

3. Write the statuses#

The statutes of a holding company deserve particular attention on several clauses:

• Corporate purpose: broad enough to cover the group's developments
• Governance: distribution of powers between partners and managers
• Transfer of securities: approval and pre-emption clauses
• Dividend increase: distribution policy

4. Deposit share capital#

The share capital has been free since 2003. No minimum is imposed for SAS and SARL. In practice, capital of €1,000 to €10,000 is common for a holding company. The deposit is made with a bank or a notary.

5. Publish a legal announcement#

Publication in a legal notice newspaper is mandatory. The cost varies between €150 and €300 depending on the support chosen.

6. Register the holding company#

The file is submitted via the company formalities counter, which has replaced the formalities with the CFEs since 2023. The holding company then receives its SIREN number and its APE code (generally 6420Z - Activities of holding companies).

7. Organize post-creation follow-up#

Creating the holding company is only the first step. You must then put in place:

• Accounting (keeping, tax returns, annual accounts)
• Intra-group agreements (treasury agreements, provision of services)
• Dividend policy between subsidiaries and holding company
• Annual legal matters (general meetings, minutes, registers)

Corporate taxation (IS): the default régime#

By default, a holding company is subject to corporate tax. In 2026, the normal corporate tax rate is 25% on all taxable profits.

IS is the most suitable régime for a holding company because it allows:

• To benefit from the mother-daughter régime: dividends received from subsidiaries are 95% exempt from corporate tax. Only a 5% share of fees and charges is subject to IS (i.e. an effective rate of 1.25% on dividends)
• To reinvest net tax profits in new projects without tax friction
• To build up reserves to finance the growth of the group

The [BOFiP on the régime of parent companies and subsidiaries] (https://bofip.impôts.gouv.fr/bofip/1926-PGP.html/identifiant=BOI-IS-BASE-10-10-20-20240626) specifies the conditions of application: holding of at least 5% of the capital of the subsidiary, securities held for at least 2 years, and subsidiaries subject to IS.

Income tax (IR): an option that is rarely relevant#

The option for IR is possible for a maximum of 5 years for newly created companies. The profits of the holding company are then taxed directly in the hands of the partners, at the progressive income tax scale.

This option is generally unfavorable for a holding company because:

• It eliminates the benefit of the mother-daughter régime
• It taxes profits even if not distributed
• It increases the tax burden on natural person partners

**In the vast majority of cases, IS remains the most consistent régime for a holding company.

Fiscal integration makes it possible to neutralize the results of the subsidiaries within a group subject to IS. The holding company, parent company, declares all of the group's results: the profits of some compensate for the déficits of others.

Access conditions in 2026#

• The holding company must hold at least 95% of the capital of each integrated subsidiary
• All group companies must be subject to IS
• The request for tax integration must be sent to the administration within 3 months of the opening of the first financial year concerned
• The tax integration commitment covers a minimum duration of 5 years

Concrete benefits#

This mechanism is particularly interesting when acquiring a company in difficulty or in the start-up phase, whose déficits reduce the group's tax base.

Creating a holding company represents an investment that must be anticipated. Here are the main expense items:

Initial cost of creation#

Annual monitoring cost#

The thresholds for the mandatory appointment of an auditor are: €4 million in balance sheet total, €8 million in turnover and 50 employees (2 of the 3 thresholds exceeded).

1. Create a holding company without a clear project#

This is the most common error. A holding company is expensive to create and annually monitor. If it does not meet any specific objective (reinvestment, transmission, governance), it becomes a useless burden.

2. Confusing tax optimization and management abuse#

The tax administration carefully controls holding arrangements. The main risks include:

• Misuse of corporate assets: using holding company funds for personal purposes (purchase of main résidence, personal vehicle, travel) is a criminal offense. The case law is consistent on this point.
• The abnormal management act: fictitious or overcharged intra-group services can be reclassified and adjusted.
• Abuse of tax law: an arrangement whose sole objective is tax reduction, without economic substance, can be ruled out by the administration.

3. Neglecting the documentation of intra-group agreements#

Any agreement between the holding company and its subsidiaries must be documented: treasury agreements, management services, transfers of property. These agreements must be concluded under market conditions (arm's length principle).

4. Forgetting that the holding must have real substance#

A holding company without premises, without active managers, without documented decisions will be considered as an empty shell. The administration can then refuse the tax advantages attached to the qualification of animating holding company.

5. Underestimate accounting complexity#

The accounting of a holding company is more demanding than that of an operating company: valuation of equity securities, treatment of dividends, provisions for depreciation, regulated agreements, and potentially consolidated accounts.

We help you verify the usefulness of the holding company, choose the right form, estimate the costs and structure the creation within a specific tax and legal framework. Our approach includes:

1. Heritage and strategic diagnosis: analysis of your situation, your objectives and the relevance of the arrangement
2. Financial modeling: quantification of expected gains and costs, simulation of tax integration
3. Setting up: creation of the holding company, drafting of the statutes, intra-group agreements
4. Annual monitoring: accounting, legal, continuous optimization and tax monitoring

Quick link: Create a holding company with a solid tax and legal framework

In 2026, creating a holding company can be an excellent lever for wealth and tax structuring. But for it to be useful, it must start from the project, the flows and the calendar, not from the keyword "optimization" alone. The successful holding company is one that serves a clear, documented and sustainable economic function over time.

(Official sources: Entreprendre.Service-Public.fr - choice of legal form and formalities window, BOFiP - mother-daughter régime (BOI-IS-BASE-10-10-20), BOFiP - group régime (BOI-IS-GPE-10-30-10), Légifrance - General Tax Code articles 145, 209 B, 223 A)