- Corporate taxation and associated risks - Basics of corporate taxation and associated risks
- Tax processes - Understand tax mechanisms and master the implementation of tax processes and associated deliverables (tax consolidation (corporation tax), TEI (group tax), CET-VAT, etc.).
- Regroupement d'entreprises - Business combinations
Fundamentals
Target audience
- Tax specialists
- Finance, consolidation and accounting managers
1 day
Training on Holding Company Taxation
Prerequisites
No prior knowledge is required
Objectives
◗ Analyze the specific characteristics of a managing holding company.
◗ Address the tax implications of all transactions carried out by a pure or mixed holding company: management of equity securities, billing of services to subsidiaries, debt forgiveness, and grants.
◗ Apply input VAT in a holding company.
Training program
◗ The holding company and its individual associates
– Criteria for Classifying Business Assets
– Definition of a Managing Holding Company
– Analysis of the Various Structures That Can Be Established to Qualify as a Managing Holding Company
✔ UNDERSTAND | Define the criteria for business assets and the concept of a managing holding company
✔ APPLY | Case Study: Comparison of Structures to Meet the Criteria for a Managing Holding Company
◗ The holding company and its subsidiaries
– Analysis of the various services billable to subsidiaries (management fees, provision of personnel, etc.), compensation terms
– Tax implications of implementing centralized cash management at the holding company level
– Management of equity securities: tax treatment of dividends, securities acquisition costs, provisions, and capital gains on sales
– Tax treatment of debtforgiveness and subsidies granted to a subsidiary
✔ UNDERSTAND | Review of typical cases related to intra-group transactions and cash management
✔ APPLY | Case study: Tax treatment of debt forgiveness and a dividend in an integrated group
◗ Tax consolidation
– Advantages and Disadvantages of Tax Consolidation
– Determining the Scope of Tax Consolidation
– Tax Consolidation Journal Entries at the Holding Company Level
✔ UNDERSTAND | Identify the issues related to scope and neutralization in a tax-consolidated group
✔ EVALUATE | Interactive Quiz: Test your knowledge of eligibility requirements and the consequences of leaving the group
◗ VAT and holding
– Scope of VAT
– Differences in treatment depending on whether the holding company is a pure holding company or a mixed holding company
– Calculation of the deduction coefficient in various situations
– Theory of overhead costs
✔ UNDERSTAND | Overview of holding companies
✔ APPLY | Case study: Calculation of the flat-rate deduction coefficient
◗ Payroll and holding tax
– Determining the Tax Liability Coefficient
– Rules for Assigning Personnel to Distinct Sectors
✔ UNDERSTAND | Guided Reading of the Tax Liability Rules Applicable to Mixed Holding Companies
✔ APPLY | Numerical Example: Workforce Allocation and Calculation of Payroll Tax
Why choose this course?
Managing a holding company gives rise to a number of specific issues, especially when it is a pure holding company, often with high financial stakes. This practical, hands-on training course, led by a tax lawyer and former tax director of a listed group, allows you to take the time to analyze all these specificities from a highly operational angle.
Teaching and assessment methods
Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.
Teaching Methods: A variety of methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.
Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.
During the training: a mix of theoretical concepts and examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.
Monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.
Price
1 295 € EXCL. TAX
Testimonials
Training in holding company taxation
Training in holding company taxation
Training in holding company taxation
Jonathan C.
Company
Training