The way in which professional goods are held is a current problem for French entrepreneurs. The holding company appears to be an interesting tool from a tax, legal, accounting and financial point of view. Since the topic of holding companies is very broad, it is not intended to address all the concepts concerning them. We will see how a holding company can be seen as an effective transition tool to move from professional to private. This work could then serve as advice to entrepreneurs who wonder about the advantages of the holding company in the acquisition and operation of a target company and the impact that a transfer or transfer of the same company might have. The aspects addressed will therefore correspond to two important phases of the life of the entrepreneur, namely the birth of his professional project and the optimisation of his retirement.