Holding : an attractive tax regime
On July 15, 2015 By Fabrice DELOUIS
The Parent-Subsidiary regime
A tax option that sets up a tax exemption of 95% on dividend received
Tax rate :
- However a fixed rate of the remaining is liable to the corporate income tax at standard rate (33%)
- The effective taxation rate is limited to 1,67%
Requirements :
- Parent company must be subject to corporate tax (standard rate)
- Parent company must hold at least 5% (capital and voting rights) of it’s subsidiary during at least 2 years
- Subsidiary must be subject to corporate tax
Exemption of the capital gains made on sale of shares
Tax advantage :
- Tax exemption on the gains from the sale of equity shares. A fixed rate of 12% must be reintegrated to the taxable income
- Effective taxation rate limited to 4%
Requirements :
- The equity shares held must be at least 5% of the capital
- The equity shares must have been owned for more than 2 years
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