There are two specific tax systems : either the postponement, or the suspended taxation of the added value. If the holding manager holds control following the contribution, The added value will be postponed. If he is not in the majority, The added value will be suspended. For the tax administration, There is a presumption of control if the manager has at least a third of the holding company and no other partner holds more. Other condition : The holding company must be subject to corporate tax.
In the event of a postponement of added value :
The contribution must be made in France, In a member state of the European Union or in a state or territory having concluded with France a tax agreement containing an administrative assistance clause in order to combat fraud and tax evasion. The added value is calculated, frozen, But payment is deferred,postponed to the realization of an upcoming event (cession, cancellation of titles, etc.). The taxation that applies is therefore the plate and the rate of the contribution day. The rules are known, The manager knows what he will have to pay. This can be interesting in the sense that taxation tends to increase ...
In the event of suspended value :
The added value will be calculated and paid for when making an upcoming event (cession, cancellation of titles, etc.) under the conditions applicable at that time. The taxation that will apply will be the plate and the rate of the day of the event ending the stay. The rules are therefore unknown.
Examples for different cases
Take the example of a manager who created his company over ten years ago with low capital, whose valuation amounts today to 1 million euros.
Assignment without prior contribution
In this case, The capital gain is equal to 1 million euros. The manager will pay 128,000 euros in income tax, 172,000 euros in social security contributions and 40,000 euros in exceptional contribution on high income. When he has paid everything, It will have 660,000 euros in a personal basis.
Contribution then transfer within the following three years
In this case, The added value is equal to zero since the holding company sells the titles at the price it received. With the same sale price of 1 million euros, The reinvestment obligation is 600,000 euros. The entirely available sum amounts to 400,000 euros. The manager has one million cash flow within the holding company, But it must reinvest 60 %.
Contribution and assignment after the three -year period
The added value is always equal to zero since the holding company, As in the previous case, sells the titles at the price she received. On the other hand, There is no longer any obligation to reinvest. The manager has a million cash that is free to use as he wishes.
Value gain between the contribution and the transfer
Taking the same example, But with a resale at 1,5 million euros, Taxation amounts to 15,000 euros (The capital gain of 500,000 euros in the holding company benefits from a specific regime allowing reduced taxation of around 3 %). There is also no reinvestment obligation there ; The sum of 1,485,000 euros is fully available.
