Expertise Solutions Approach Regulation About Wealth Markets Contact Client Portal Become a Client EN / FR TAXATION Holding Company Tax 2026: Patrimonial Structures Must Act Before 31 December Article 235 ter C of the Tax Code introduces a 20% annual levy on non-professional assets. Seven months to restructure your position. 28 May 2026 • 10…

Everything you need to know about France’s IFI wealth tax in 2026: who must file, tax brackets, exemptions and optimisation strategies to legally reduce your liability.

For business owners selling their company, the apport-cession mechanism under article 150-0 B ter of the French Tax Code has been, since 2012, one of the most powerful wealth structuring tools available in French tax law. By contributing shares to a holding company prior to the sale, the business ow

The 2026 Finance Act tightens Pacte Dutreil conditions in France: 6-year individual holding commitment, exclusion of non-professional assets, codified animating holding definition. Analysis and strategies for family business owners.

France’s Contribution Différentielle sur les Hauts Revenus (CDHR) guarantees a 20% minimum tax rate for households with income exceeding €250,000 (single) or €500,000 (couple). Extended indefinitely by the 2026 Finance Act, it requires a mandatory 95% advance payment in December. A complete guide to the mechanism and adaptation strategies for high-net-worth individuals.