Operating Holding Company: Qualifying Criteria
Operating Holding Company: Qualifying Criteria
Jérôme Commerçon - AGEFI
The appellate judge continues his analysis of the factual evidence presented by the taxpayer. The classification as an “active holding company” is decisive for tax purposes, particularly with regard to the Dutreil Pact, the real estate wealth tax (IFI), and the former solidarity tax on wealth (ISF). In the absence of a legal definition, this classification is based on a set of indicators.
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Jérôme Commerçon
Tel: +33 (0) 1 83 92 38 38
jcommercon@scottopartners.com
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