Structures
Comparison Holding Regime - Soparfi - Holding 1929 - Securitisation - Sicav - SICAR
Among the various structures, one can find interest in :
-
SOPARFI ( société de participation financière )
-
Holding 1929 ( holding companies )
-
SICAR ( private equity companies )
Both the SOPARFI and the Holding 1929 structures are of interest for tax planning and managing the assets/equities of a group of companies or family. Using either structure can optimize one’s tax situation. Below is a summary of their respective advantages :
|
activity |
holding participation: exempt |
Portfolio & Participation management, royalties income and patents: exempt |
|
Taxes |
Income tax on commercial activity |
Subscription Tax |
|
Conventions |
Yes |
NO |
|
Mother,subs |
Yes |
NO |
|
Inter. Royalt. |
Yes |
NO |
|
Publicity |
Yes |
NO |
|
Anonymity |
Yes |
Yes |
|
Loss deduct. |
Yes |
-n--a- |
The benefit of the Holding 1929 is not granted anymore from 19/7/2006. Another regime is introduced.
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COMPARISON Of Holding Company Tax REGIMES IN EUROPE* | |||
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*updated : 01/01/2005 | |||
