Christophe Jardinet

A holding company remains a useful structure for entrepreneurs, families and groups of companies, for example to centralise shareholdings, spread risks, facilitate the upstreaming of dividends or prepare for a transfer to the next generation. However, tax authorities are becoming increasingly critical of holdings that have little or no independent economic activity. Such a passive holding is not automatically problematic, but it may raise questions if the structure appears to be primarily aimed at obtaining tax benefits. It is therefore becoming increasingly important to activate your holding in good time, document this properly and clearly demonstrate that the structure also has valid business reasons.

Did you start out as a self-employed professional? Is your business beginning to grow? Sooner or later, you'll be facing an important question: do you remain a sole trader, set up a private limited company (BV) or work through a management company? This decision may seem technical, but it has a major impact on how you run your business. It determines not only how much tax you pay, but also how much risk you take, how much flexibility you have and how easily you can grow.

Not every self-employed professional starts from the same situation. Sometimes you're building a genuine business with clients, investments and risks. Sometimes you mainly provide personal services, for example as a consultant or director. That difference plays an important role in choosing the right structure. And that's why it's worth considering this carefully.