There is no single group threshold; there are three. The Commercial Code presumes control at more than 40% of the voting rights; Law 07-11 relies on the power to direct, with no shareholding condition; the Direct Taxes Code requires 90% held directly between joint-stock companies. You may fall under the first without falling under the other two — and most of the directors we meet discover their holding-company obligations without ever having decided to set one up.
This workbook turns those three statutes into three decision trees, to be taken separately against your own structure. Sheet 05 is the centrepiece: the shareholdings table, without which none of the tests can be verified. Sheet 06 separates the percentage of control from the percentage of interest — the commonest confusion, and the one that distorts both the scope and the equity. Sheet 08 is kept for the closing of the accounts: it is the annual checklist of the obligations that follow from your answers.
What you receive
- A 20-page PDF, designed to be printed and annotated: each sheet starts on a fresh page.
- The shareholdings table to fill in — capital, voting rights, % of interest, method — on which all three tests depend.
- Two calculation sheets: the % of control and the % of interest, including the treatment of self-control shares.
Included
- French, Arabic and English versions
- Updates with each Finance Act and each amendment to the Commercial Code
Not included
- The techniques of consolidation — first-consolidation difference, harmonisation restatements, elimination of intra-group transactions, deferred tax
- The preparation of the consolidated accounts themselves, which is a professional's work
- Any legal advice tailored to your situation