- 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
Mastering a complex environment
Target audience
- Tax specialists
- Finance, consolidation and accounting managers
1 day
Training in holding company taxation
Prerequisites
No prior knowledge is required.
Objectives
◗ Analyze the specificities of the animating holding company
◗ Handle the tax consequences of all operations carried out by a pure or mixed holding company: management of equity investments, invoicing of services to subsidiaries, debt write-offs and subsidies.
◗ Applying deductible VAT in a holding company
Training program
◗ The holding company and its individual associates
- Criteria for qualifying as business assets
- Definition of the animating holding company
- Analysis of the different structures required to qualify as an animated holding company
to qualify as an animating holding company
✔ UNDERSTANDING | Defining the criteria for professional assets and the concept of a holding company
animatrice
✔ APPLY | Case study: comparison of structures to meet the criteria
criteria
◗ The holding company and its subsidiaries
- Analysis of the various services billable to subsidiaries (management fees,
provision of personnel, etc.) and remuneration methods
- Tax consequences of setting up cash pooling at holding company level
at holding company level
- Management of equity interests: tax treatment of dividends, share acquisition costs
provisions and capital gains on disposal
- Tax treatment of debt write-offs and subsidies to a subsidiary
✔ UNDERSTANDING | Review of typical cases relating to intra-group services and cash management
management
✔ APPLY | Case study: tax treatment of a debt waiver and a dividend
a dividend in an integrated group
◗ Tax consolidation
- Advantages and disadvantages of tax consolidation
- Determining the scope of tax consolidation
- Tax consolidation entries at holding company level
✔ UNDERSTANDING | Identifying perimeter and neutralization issues in a tax group
integrated tax group
✔ ASSESS | Interactive quiz: test the eligibility conditions and consequences
of leaving a group
◗ VAT and holding
- Scope of VAT
- Different treatment for pure and mixed holding companies
- Calculation of the deduction coefficient in different situations
- Theory of overheads
✔ UNDERSTANDING | Overview of VAT rules applicable to mixed holding companies
✔ APPLY | Case study: calculating the standard deduction coefficient
◗ Payroll and holding tax
- Determining the tax coefficient
- Rules for assigning staff to separate sectors
✔ UNDERSTANDING | Guided reading of the tax liability rules applicable
to mixed holding companies
✔ APPLY | Illustration: breakdown of workforce and calculation of payroll tax
and calculating 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: self-assessment quiz
During the session: practical case studies illustrating the various issues. Numerous examples and analysis of concrete cases drawn from the facilitator's experience in the field ensure the acquisition of knowledge.
Afterwards: the trainer is available to answer any questions relating to the training.
General training | FinHarmony Conseil & Formation
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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