The Holding: what will change in 2025
- Noham Layani
- Jun 25
- 3 min read
In 2025, the holding company in France will become a real accelerator for innovative SMEs: new IR-PME schemes, flexible contribution-transfer, optimized tax management.
This article explores why now is the ideal time to structure a holding company for your French business, how it boosts your R&D, your transfer or fundraising, and how Blendy, as international digital CPA, makes all the difference.
Holding: external growth lever and reserve for R&D
New in 2025 in France: the investment tax reduction rate ('IR-PME') increases from 18% to 25% for payments to the capital of an active holding company.
For a French or international digital SME wishing to grow, the holding company becomes a formidable tool:
Investment money box : acquiring startups, strengthening R&D teams, extending the business model.
heritage shield : compartmentalize risks between operational entities.
tax leverage : optimization via integration, parent-subsidiary regime, contribution-transfer.
More flexible deferral of taxation after contributions and disposals
Since 2023, the contribution-transfer has become more fluid in France. The capital gain on securities can be deferred instead of being taxed immediately , provided that at least 60% is reinvested within three years .
Ideal for an SME selling a business or reorganizing its structure!
French tax innovation focus: parent-subsidiary regime and deferral
Parent-subsidiary regime: exemption from dividends on condition of holding ≥ 5% of the capital for 2 years.
Holding company: by becoming active in management, management services allow you to maintain this advantage.
Tax integration: pooling of results and optimization of local cash flow.
Why create your holding company for your French business now?
Objective | Opportunity 2025 |
Investment | 25% IR-PME credit |
External growth | Contribution-transfer possible |
Research & Development | Recover up to 60% via tax integration |
Transmission | Anticipate via the Dutreil pact |
Implement your holding with Blendy
Blendy, as international digital CPA, supports your French and international SME from A to Z: from personalized tax audits to the complete execution of your holding company project.
We create the appropriate holding company (SAS/SARL), structure the contributions and transfers to benefit from tax deferral, and optimize your R&D management via the parent-subsidiary regime.
We provide ongoing tax management (integration, credits, IR-PME), coordinate your legal structure (statutes, partnership agreement), and prepare your capital transfer with a comprehensive asset and tax vision.
You therefore benefit from a tailor-made, scalable and fully controlled system.
The essential steps
Step 1 – Personalized audit: SME profile, amounts invested and R&D, verification of “facilitator” eligibility.
Step 2 – Legal structuring: creation of SAS/SARL holding company in France, drafting of the shareholders’ agreement, advice on the statutes.
Step 3 – Tax structure and transfer of securities: contribution-transfer method, optimization of capital gains, implementation of the parent-subsidiary regime.
Step 4 – Tax integration management: tax consolidation under the parent-subsidiary regime, annual monitoring, R&D recommendations.
Step 5 – Transfer & exit: fundraising, partial or total transfer with French Dutreil planning and tax deferral.
“Thanks to the holding company set up with Blendy, we invested €200,000, recovered €50,000 in IR-PME reduction, secured two subsidiaries, and financed continuous R&D over 24 months: a winning model.”
As you will have understood, the French holding company has once again become a powerful lever within the 2025 framework: boosted IR-PME reduction, tax deferral, asset security and R&D optimization.
But this system is not automatic: it orchestrates value, respect for conditions and precise management.
Why work with Blendy?
20 years of expertise in structuring holding companies and tax optimization for innovative SMEs.
Tailor-made support in creation, R&D monitoring, tax integration, Dutreil arrangements.
Dual position : strategic advice + operational accounting/social/legal implementation.
👉 Contact Blendy to discuss your holding project, before your competitors decide for you!
With Blendy, as international digital CPA, take advantage of digital accounting and financial advice to accelerate your financial process and grow your business.
Pennylane, Dext, QuickBooks and Stripe certified, we support digital, e-Commerce, IT services, SaaS companies in France and internationally .
