Structuring a group of companies
200 000 € of dividends costing 50 000 € of tax with no regime, 2 500 € under the parent-subsidiary regime and 500 € in a consolidated group; a 400 000 € merger deficit of which 340 000 € is not an expense. Three modules on a two-company group. All the prose is free to read; the case study and quizzes are sold.
Advanced3 modules25 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Optimising my group's corporation tax· Step 3 of 12· Next step: Research and innovation tax credit
This content is part of the path: Reporting my company's capital and subsidiaries· Step 1 of 6· Next step: Parent-subsidiary regime
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Remember the two conditions of access to the parent-subsidiary regime.
- Understand that the exemption is never total.
- Compute the share of costs and expenses added back.
- Place the reduced rate applying within a tax-consolidated group.
- Measure the gap between ordinary treatment and the parent-subsidiary regime.
- Remember the holding threshold and the length of the election.
- Understand that the parent becomes solely liable for the group's tax.
- Measure the cash effect of offsetting results.
- Know the deadline for notifying the election and the subsidiaries' consent.
- Identify the annual filing duties on the group's membership.
- Define the merger deficit and surplus against the value of the shares.
- Split the deficit between technical deficit and true deficit.
- Place where each component is recorded.
- Remember the tax treatment of the technical deficit under the special regime.
- Tell the fate of the surplus by applicable regime.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountExempting 95 % of a dividend, and paying on the restWhat you will be able to do
- Remember the two conditions of access to the parent-subsidiary regime.
- Understand that the exemption is never total.
- Compute the share of costs and expenses added back.
- Place the reduced rate applying within a tax-consolidated group.
- Measure the gap between ordinary treatment and the parent-subsidiary regime.
- Module 29 minIncluded in the full courseOne company liable, and 95 % to get inWhat you will be able to do
- Remember the holding threshold and the length of the election.
- Understand that the parent becomes solely liable for the group's tax.
- Measure the cash effect of offsetting results.
- Know the deadline for notifying the election and the subsidiaries' consent.
- Identify the annual filing duties on the group's membership.
- Module 38 minIncluded in the full courseTwo merger differences, one of which is not a lossWhat you will be able to do
- Define the merger deficit and surplus against the value of the shares.
- Split the deficit between technical deficit and true deficit.
- Place where each component is recorded.
- Remember the tax treatment of the technical deficit under the special regime.
- Tell the fate of the surplus by applicable regime.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.