Tax consolidation

Art. 223 A CGI

A group held at least 95% may pool the profits and losses of its companies to pay a single overall tax.

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
Participation-shares regime
Preferential merger regime
Financial leverage
Legal leverage
Preference shares / units

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