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Dutreil pact: the assets excluded from the exempt base since the 2026 Finance Act

Excluded assets, controlled subsidiaries, the three-year allocation test: what the 2026 Finance Act changed to the Dutreil pact from 21 February 2026.

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Setting up a French holding company: parent-subsidiary regime, tax consolidation, active holding company

Parent-subsidiary regime, tax consolidation, active holding company status, tax on passive holding companies: is your holding company still what you think it is?

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Director's remuneration: salary or dividends in a French SAS or SARL

Social security status, the 10% threshold, the differential contribution on high incomes: what really determines the choice between salary and dividends in 2026.

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                156 avenue Victor Hugo 75016 Paris            
            
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            01 88 24 54 19        
    
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