Holding company: the secret weapon of exceptional estates

In the sophisticated universe of wealth management, one structure dominates the French landscape: the family holding company. For entrepreneurs, executives, and wealthy families, it represents much more than just a tax tool. It is a true strategic lever that allows one to structure, protect, and transmit wealth with remarkable efficiency.

The figures speak for themselves: an effective tax rate of 1.25% on received dividends versus 30% in direct taxation, a tax saving of 75% on transfers thanks to the Dutreil Pact, and an investment capacity multiplied by 1.4 compared to personal investment. These advantages are not a matter of chance, but the result of a perfectly mastered legal and tax architecture.

The regulatory news for 2025 brings its share of challenges and opportunities. The LMNP reform, effective since February 2025, directly impacts real estate holdings. The new thresholds for the differential contribution on high incomes (CDHR) redefine optimization strategies. In this changing context, the family holding emerges as the essential tool for successfully navigating the French tax ecosystem.

Decoding an exceptional asset tool

The family holding: definition and essence

The family holding is a company whose main purpose is to hold and manage interests in other companies or heritage assets. It fundamentally differs from the operational holding in its vocation: structuring and optimizing personal or family wealth rather than coordinating industrial activities.

This legal structure has a dual nature: a holding vehicle (it