{"id":9441,"date":"2014-12-03T14:23:17","date_gmt":"2014-12-03T13:23:17","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9441"},"modified":"2025-08-01T10:17:01","modified_gmt":"2025-08-01T08:17:01","slug":"holding-et-fiscalite-avantageuse","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/holding-et-fiscalite-avantageuse\/","title":{"rendered":"Cr\u00e9er sa holding pour b\u00e9n\u00e9ficier d\u2019une fiscalit\u00e9 avantageuse"},"content":{"rendered":"<p><!--NoAds--><br \/>\nLa question de la cr\u00e9ation d\u2019une holding survient souvent d\u00e8s la cr\u00e9ation d\u2019une entreprise mais aussi lors de son d\u00e9veloppement. Si l\u2019int\u00e9r\u00eat \u00e9conomique de <a title=\"A quoi sert une Holding ?\" href=\"https:\/\/valoxy.org\/blog\/a-quoi-sert-une-holding\/\" target=\"_blank\" rel=\"noopener\"><strong>cr\u00e9er une holding<\/strong><\/a> dans le cadre d\u2019un rachat d\u2019entreprise ou de la cr\u00e9ation d\u2019une ou plusieurs filiales est r\u00e9el, c\u2019est souvent le souci d\u2019optimisation fiscale et\/ou patrimoniale qui int\u00e9resse les dirigeants. <a title=\"La cr\u00e9ation d\u2019une holding dans le cadre du rachat ou de la vente d\u2019une entreprise\" href=\"https:\/\/valoxy.org\/blog\/holding-et-rachat-vente-entreprise24122014avalthibmar\/\" target=\"_blank\" rel=\"noopener\"><strong>En mati\u00e8re d\u2019optimisation fiscale<\/strong><\/a>, le cr\u00e9ateur d\u2019une holding peut b\u00e9n\u00e9ficier de deux r\u00e9gimes fiscaux avantageux que Valoxy vous propose de d\u00e9crire dans cet article : le r\u00e9gime m\u00e8re-fille et celui de l\u2019int\u00e9gration fiscale.<\/p>\n<h2>Focus vid\u00e9o Valoxy : Holding, un int\u00e9r\u00eat fiscal au regard des distributions de dividendes : le r\u00e9gime m\u00e8re-fille<\/h2>\n<p>[flowplayer id=\u00a0\u00bb18994&Prime;]<\/p>\n<div class=\"encadre-style\">Le r\u00e9gime des soci\u00e9t\u00e9s \u00ab m\u00e8re et filiales \u00bb permet d\u2019exon\u00e9rer d&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s (IS) les dividendes re\u00e7us d&rsquo;une filiale. Seule une quote-part de \u00ab\u00a0frais et charges\u00a0\u00bb calcul\u00e9e forfaitairement au taux de 5 % ne sera pas d\u00e9duite.<\/div>\n<figure id=\"attachment_9442\" aria-describedby=\"caption-attachment-9442\" style=\"width: 278px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-9442 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/holding-1.png\" alt=\"Holding\" width=\"278\" height=\"175\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/holding-1.png 521w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/12\/holding-1-300x188.png 300w\" sizes=\"(max-width: 278px) 100vw, 278px\" \/><figcaption id=\"caption-attachment-9442\" class=\"wp-caption-text\">Cr\u00e9er sa holding pour b\u00e9n\u00e9ficier d\u2019une fiscalit\u00e9 avantageuse<\/figcaption><\/figure>\n<p>En effet, les dividendes vers\u00e9s par filiale \u00e0 la holding sont exon\u00e9r\u00e9s \u00e0 95%. Cela repr\u00e9sente un taux d\u2019imposition effectif de 1,67% (5% x 33,33%).<\/p>\n<p><img decoding=\"async\" class=\"alignright wp-image-6368 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/pourcentage-245x300.jpg\" alt=\"holding\" width=\"185\" height=\"227\" \/><\/p>\n<p><span style=\"font-size: 13px;\">Par comparaison, les dividendes per\u00e7us par une personne physique sont imposables \u00e0 l&rsquo;imp\u00f4t sur le revenu (IR)<\/span><span style=\"font-size: 13px;\">\u00a0dans la cat\u00e9gorie des revenus de capitaux mobiliers. Pour calculer le revenu net \u00e0 d\u00e9clarer, il faut appliquer un abattement de 40 % sur le montant des dividendes bruts per\u00e7us. Les dividendes nets ainsi calcul\u00e9s sont ensuite totalis\u00e9s avec l&rsquo;ensemble des revenus de foyer fiscal. Et seront soumis au bar\u00e8me progressif de l&rsquo;imp\u00f4t sur le revenu.<\/span><\/p>\n<p><strong><span class=\"exergue\"> Le r\u00e9gime des soci\u00e9t\u00e9s m\u00e8re-filles peut se cumuler avec celui de l\u2019int\u00e9gration fiscale.<\/span><\/strong><\/p>\n<h2>Le r\u00e9gime de l\u2019int\u00e9gration fiscale<\/h2>\n<p>Deux conditions doivent \u00eatre remplies pour b\u00e9n\u00e9ficier de ce r\u00e9gime :<\/p>\n<ul>\n<li>la filiale et la soci\u00e9t\u00e9 m\u00e8re doivent \u00eatre soumises \u00e0 l&rsquo;IS,<\/li>\n<li>la filiale doit \u00eatre d\u00e9tenue \u00e0 95 % au moins par la holding.<\/li>\n<\/ul>\n<p>La soci\u00e9t\u00e9 t\u00eate de groupe doit exercer une option pour l&rsquo;int\u00e9gration pour une dur\u00e9e minimale de 5 exercices. Cette option s&rsquo;accompagne de la liste des filiales int\u00e9gr\u00e9es et de l&rsquo;accord de celles-ci, lors de la constitution du groupe. Cette option est renouvelable par tacite reconduction.<\/p>\n<div class=\"encadre-style\">Ce r\u00e9gime permet de compenser les b\u00e9n\u00e9fices et les pertes fiscales enregistr\u00e9es par la holding et les filiales contr\u00f4l\u00e9es \u00e0 plus de 95% par cette derni\u00e8re. La soci\u00e9t\u00e9 m\u00e8re du groupe est alors <strong>la seule redevable de l\u2019IS<\/strong>, sur la base d\u2019un r\u00e9sultat calcul\u00e9 au niveau du groupe.<\/p>\n<p>Lorsque le groupe form\u00e9 par la soci\u00e9t\u00e9 m\u00e8re et sa filiale opte pour le r\u00e9gime de l&rsquo;int\u00e9gration fiscale, les d\u00e9ficits de la holding (provenant du remboursement des int\u00e9r\u00eats de l&#8217;emprunt souscrit pour acqu\u00e9rir les titres de la filiale) peuvent \u00eatre compens\u00e9s int\u00e9gralement avec les b\u00e9n\u00e9fices de celle-ci. La charge fiscale globale du groupe peut ainsi \u00eatre r\u00e9duite, voire annul\u00e9e.<\/div>\n<h4><span class=\"exergue\"><strong>L\u2019int\u00e9gration fiscale est conseill\u00e9e d\u00e8s lors que la filiale a \u00e9t\u00e9 rachet\u00e9e par emprunt bancaire contract\u00e9 par la m\u00e8re.<\/strong><\/span><\/h4>\n<p><img decoding=\"async\" class=\"alignleft wp-image-4341 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/pacte-dactionnaires-300x295.png\" alt=\"holding\" width=\"195\" height=\"192\" \/>La holding est en g\u00e9n\u00e9ral structurellement d\u00e9ficitaire sur le plan fiscal. En effet, ses charges sont constitu\u00e9es essentiellement des int\u00e9r\u00eats d\u2019emprunt. Il est possible de d\u00e9duire les charges financi\u00e8res, d\u00e8s lors que celles-ci ne d\u00e9passent pas 3 M\u20ac par an. Il faut aussi que les centres de d\u00e9cision restent localis\u00e9s en France.<br \/>\nLors de la sortie d\u2019une filiale du groupe, les r\u00e9sultats de celle-ci cessent d&rsquo;\u00eatre pris en compte dans le r\u00e9sultat d&rsquo;ensemble. Les neutralisations op\u00e9r\u00e9es sont donc remises en cause. Si le groupe dans son ensemble cesse d&rsquo;exister, il convient alors d&rsquo;op\u00e9rer les m\u00eames r\u00e9int\u00e9grations qu&rsquo;en cas de sortie des filiales.<\/p>\n<h2>L\u2019utilit\u00e9 de la holding<\/h2>\n<p>La fiscalit\u00e9 appliqu\u00e9e aux holdings permet d\u2019utiliser<a title=\"Bien g\u00e9rer la tr\u00e9sorerie de son entreprise\" href=\"https:\/\/valoxy.org\/blog\/bien-gerer-tresorerie-entreprise\/\" target=\"_blank\" rel=\"noopener\"><strong> la tr\u00e9sorerie des entreprises \u00ab op\u00e9rationnelles \u00bb<\/strong> <\/a>ou le produit de la cession de certaines participations afin de l\u2019investir dans d\u2019autres entreprises ou projets en cours. Le r\u00e9gime m\u00e8re-fille et l\u2019int\u00e9gration fiscale permettent de \u00ab remonter les liquidit\u00e9s \u00bb. Cette remont\u00e9e de liquidit\u00e9s se fait sans les pertes dues aux pr\u00e9l\u00e8vements fiscaux et sociaux.<br \/>\nEn effet, investir sans passer par une holding implique<strong> une fiscalisation sur les plus-values<\/strong> plus importante.<\/p>\n<p><a href=\"https:\/\/www.eventbrite.fr\/e\/billets-petit-dej-valoxy-851521843757\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-64528\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/02\/petit-dej-valoxy-scaled-1.jpg\" alt=\"\" width=\"2560\" height=\"525\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/02\/petit-dej-valoxy-scaled-1.jpg 2560w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/02\/petit-dej-valoxy-scaled-1-300x62.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/02\/petit-dej-valoxy-scaled-1-1024x210.jpg 1024w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/02\/petit-dej-valoxy-scaled-1-768x158.jpg 768w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/02\/petit-dej-valoxy-scaled-1-1536x315.jpg 1536w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/02\/petit-dej-valoxy-scaled-1-2048x420.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/p>\n<p>Pour en savoir plus sur la holding et ses avantages, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li>La mise en place d\u2019une holding<\/li>\n<li>A quoi sert une Holding ?<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-holding\/\">La holding lors d\u2019une transmission d\u2019entreprise<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/donation-partage\/\">Transmission de l\u2019entreprise : pourquoi ne pas associer donation-partage d\u00e9membr\u00e9e et holding de reprise ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La question de la cr\u00e9ation d\u2019une holding survient souvent d\u00e8s la cr\u00e9ation d\u2019une entreprise mais aussi lors de son d\u00e9veloppement. Si l\u2019int\u00e9r\u00eat \u00e9conomique de cr\u00e9er une holding dans le cadre d\u2019un rachat d\u2019entreprise ou de la cr\u00e9ation d\u2019une ou plusieurs&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-9441","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Holding : un outil d&#039;optimisation fiscale<\/title>\n<meta name=\"description\" content=\"La plupart des holding sont cr\u00e9\u00e9es dans un souci d\u2019optimisation fiscale et\/ou patrimoniale. 2 r\u00e9gimes fiscaux permettent de r\u00e9duire la pression fiscale.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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