Case studies
Six situations, six calculations: what the right structure changes in euros.
Each study starts with a typical scenario, quantifies it using the 2026 rules, and cites the relevant legislation. None of these studies replaces calculations based on your own figures; they simply provide a general idea of the scale of the issues at stake.
€0tax on the sale of a company of €2,000,000 by a holding company, instead of €612,300 directly (article 150-0 B ter of the CGI).
€61,000less inheritance tax on €600,000 passed on to two children, thanks to assurance-vie (article 990 I of the CGI).
€1.15 millionreduced taxes for transferring a company worth €4 million under a Dutreil agreement (article 787 B of the French General Tax Code).
Studies
Choose the situation that most closely resembles yours.
Selling your company€2,000,000 price tag: €612,300 direct tax, €0 on sale by a holding company which reinvests 70 % in 3 years.See the page →Investing company cash€400,000 surplus: €125,600 lost by paying themselves dividends, nothing by investing from the company.See the page →Passing it on to one's children€600,000 for two children: €15,388 of rights instead of €76,388, with assurance-vie before age 70.See the page →Repatriating dividends€200,000 in dividends: €2,500 tax in a holding company instead of €62,800 personally.See the page →Rented by a company subject to corporate income tax€20,000 in rent: €500 of tax in a company subject to corporate income tax instead of €8,148 directly.See the page →Transferring your businessA €4 million company for two children: €78,194 of rights under the Dutreil pact instead of €1,234,789.See the page →
Frequently asked questions
What clients ask us.
Are these cases real?
These are typical situations, built from the cases that the firm encounters and recalculated with the rules of 2026. Your own calculation depends on your figures: this is the purpose of a balance sheet.
Do the amounts take into account the 2026 finance law?
Yes: flat-rate levy of 31.4 % (12.8 % + 18.6 %), reinvestment of 70 % in 3 years for the contribution-sale, inheritance tax scale of article 777 of the CGI.
