{"id":32021,"date":"2026-02-11T15:26:09","date_gmt":"2026-02-11T14:26:09","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=32021"},"modified":"2026-02-11T15:29:59","modified_gmt":"2026-02-11T14:29:59","slug":"a-threat-to-foreign-holding-companies-owned-by-french-residents","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/a-threat-to-foreign-holding-companies-owned-by-french-residents\/","title":{"rendered":"A Threat to Foreign Holding Companies Owned by French Residents"},"content":{"rendered":"<div  class='avia-slideshow av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-32012 avia-img-lazy-loading-not-32012\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2026\/02\/Tax-Focus-Alain-Moreau-threat-foreign-holding-companies-french.png' width='1200' height='628' title='Tax-Focus-Alain-Moreau-threat-foreign-holding-companies-french' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mlgswnfs-5f59c4bc4e3359867dab840e57ce8251\">\n#top .av-special-heading.av-mlgswnfs-5f59c4bc4e3359867dab840e57ce8251{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-mlgswnfs-5f59c4bc4e3359867dab840e57ce8251 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mlgswnfs-5f59c4bc4e3359867dab840e57ce8251 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-mlgswnfs-5f59c4bc4e3359867dab840e57ce8251 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-mlgswnfs-5f59c4bc4e3359867dab840e57ce8251 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-mlgswnfs-5f59c4bc4e3359867dab840e57ce8251 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mlgswnfs-5f59c4bc4e3359867dab840e57ce8251 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >A Threat to Foreign Holding Companies Owned by French Residents<\/h1><div class='av-subheading av-subheading_below'><p>Tax Focus &#8211; February 2026<br \/>\nAlain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-3ab29ebea361afd2024ae47c48162ed6-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2026\/02\/FBT-Tax-Focus-February2026.pdf'  class='avia-button av-lpqtm003-3ab29ebea361afd2024ae47c48162ed6 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf \"><span class='avia_iconbox_title' >Download pdf <\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>For several years, the French tax administration has intensified its scrutiny of holding companies owned by French tax residents. These companies are accused of having their place of effective management in France due to an alleged lack of sufficient substance abroad. This position is increasingly supported by case law, as illustrated by a recent decision rendered by the Versailles Administrative Court of Appeal on 8 January 2026.<\/p>\n<p>In this case, a Luxembourg holding company created by a French family to hold shares in subsidiaries and patents, was at the heart of the controversy. The holding company, receiving passive income in the form of dividends, interest, and royalties, was accused by the tax administration of being, in reality, a French tax resident.<\/p>\n<p>The company\u2019s defense relied on several points: holding its board meetings in Luxembourg, the absence of premises in France, and the fact that its activities did not require significant human or material resources. However, the Court held that these arguments were insufficient to contest the tax reassessment.<\/p>\n<p>The Court\u2019s decision was based on several findings: firstly, although domiciled in Luxembourg, the company had no resources of its own there, as all its services were provided by external service providers. Secondly, one of the shareholders, a French resident and director, played a central role in steering and validating decisions, indicating a degree of dependence on France. Thirdly, the Luxembourg service providers lacked decision-making autonomy and acted on the instructions of a French accounting firm.<\/p>\n<p>Another controversial aspect of the case lies in the application of the 80% penalty for undisclosed activity, notwithstanding the fact that tax returns had been duly filed in Luxembourg. This decision raises concerns regarding freedom of establishment within the European Union, particularly concerning passive holding companies.<\/p>\n<p>The Court sided with the tax administration, emphasizing a strict material interpretation of the substance required for a company to be considered as tax resident abroad, while disregarding its immaterial substance. It thus seems to demand more material substance from foreign holding companies (notably offices and employees) than it does from passive French holding companies. It is, however, unrealistic to consider that a holding company limited to receiving passive income (notably dividends or royalties) requires dedicated logistics, which are often entirely unnecessary given its actual activities as a purely passive holding company.<\/p>\n<p>Legal, banking and accounting professionals must therefore be particularly vigilant in light of the tightening approach observed in France. The Conseil d\u2019Etat, France\u2019s supreme administrative court, is expected to rule on this issue soon, and it is hoped that it will set clear guidelines capable of securing cross-border structuring schemes.<\/p>\n<\/div><\/section>\n<section  class='av_textblock_section av-m7kkz4pz-84aa1c405c73313048d6329b4cf920bf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/\">Alain Moreau<\/a><br \/>\nPartner, Paris<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-642d5874d7c6fe698cea463ae5f9eb80\">\n#top .av-special-heading.av-av_heading-642d5874d7c6fe698cea463ae5f9eb80{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-642d5874d7c6fe698cea463ae5f9eb80 .av-special-heading-tag 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residents.<\/p>\n","protected":false},"author":26,"featured_media":28955,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[655,85],"tags":[2203],"datespeciale":[],"class_list":["post-32021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-publications","tag-tax-focus-en","competences-tax","auteurs-alain-moreau-en","date-publication-2224","diffusion-groupe-fiscal-en","diffusion-news-en","diffusion-publications-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>A Threat to Foreign Holding Companies Owned by French Residents<\/title>\n<meta name=\"description\" content=\"For several years, the French tax administration has intensified its scrutiny of holding companies owned by French tax residents.\" \/>\n<meta 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