Legal leverage

Separating the share of capital held from control (voting rights), through the articles of association or preference shares.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.

Which related concepts should you know?

Wealth-holding company
Passive holding company
Parent-subsidiary regime
Tax consolidation
Participation-shares regime
Preferential merger regime
Financial leverage
Preference shares / units

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