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The financial participation company (société de participations financières – Soparfi) is often used for organising risk capital and private equity investments.
A Soparfi is not a special type of company but an ordinary commercial entity. It does not enjoy any special tax regime and is fully taxable.
There are no restraints on its field of activity. A Soparfi can, however, significantly reduce its tax burden by limiting its activity to holding investments and structuring these so that it can benefit from the rules in the EU Directive on the tax regime applicable to Parent-Subsidiary companies.
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