Holding company tax rules in 2026
Parent-subsidiary regime, tax consolidation, participation gains and group issues: the key French holding tax rules in 2026.
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.
Holding company tax rules in 2026
Updated March 2026 - Holding tax is broader than dividend optimisation alone. It includes the parent-subsidiary regime, tax consolidation, gains on shares, financing costs and intra-group flows.
See also holding tax optimisation, share contribution to a holding and corporate tax optimisation.
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Conclusion
The value of a holding comes from coherent structuring, not from one isolated tax advantage.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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