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Operating company
A company carrying on a real activity (industrial, commercial, craft, agricultural or professional), as opposed to the mere management of assets.
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.
In which cases does this concept arise?
- Leaving France while keeping a significant shareholding in a company→
- Structuring the acquisition and growth of a pharmacy through an SPFPL→
- Passing on a family group using the Dutreil pact→
- Selling your company and reinvesting through a contribution-disposal→
- Structuring a director’s shareholdings and investments through a holding→
- Choosing the right structure to grow your professional practice→
Which related concepts should you know?
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