diff --git a/odoo/addons/base/models/res_company.py b/odoo/addons/base/models/res_company.py
index 83b792c4edc..913db9016f5 100644
--- a/odoo/addons/base/models/res_company.py
+++ b/odoo/addons/base/models/res_company.py
@@ -57,6 +57,7 @@ class Company(models.Model):
             return base64.b64encode(stream.getvalue())
 
     name = fields.Char(related='partner_id.name', string='Company Name', required=True, store=True, readonly=False)
+    active = fields.Boolean(default=True)
     sequence = fields.Integer(help='Used to order Companies in the company switcher', default=10)
     parent_id = fields.Many2one('res.company', string='Parent Company', index=True)
     child_ids = fields.One2many('res.company', 'parent_id', string='Child Companies')
diff --git a/odoo/addons/base/models/res_users.py b/odoo/addons/base/models/res_users.py
index 678a17e4dd6..04dfdf9daa7 100644
--- a/odoo/addons/base/models/res_users.py
+++ b/odoo/addons/base/models/res_users.py
@@ -697,9 +697,11 @@ class Users(models.Model):
 
         return frozendict(context)
 
-    @tools.ormcache('self._uid')
+    @tools.ormcache('self.id')
     def _get_company_ids(self):
-        return frozenset(self.company_ids.ids)
+        # use search() instead of `self.company_ids` to avoid extra query for `active_test`
+        domain = [('active', '=', True), ('user_ids', 'in', self.id)]
+        return frozenset(self.env['res.company'].search(domain).ids)
 
     @api.model
     def action_get(self):
diff --git a/odoo/addons/base/tests/test_expression.py b/odoo/addons/base/tests/test_expression.py
index abb3c68311a..f0e64eb6cc8 100644
--- a/odoo/addons/base/tests/test_expression.py
+++ b/odoo/addons/base/tests/test_expression.py
@@ -1339,7 +1339,7 @@ class TestMany2one(TransactionCase):
             WHERE ("res_partner"."company_id" IN (
                 SELECT "res_company".id
                 FROM "res_company"
-                WHERE ("res_company"."name"::text like %s)
+                WHERE (("res_company"."active" = %s) AND ("res_company"."name"::text like %s))
             ))
             ORDER BY "res_partner"."display_name", "res_partner"."id"
         ''']):
@@ -1353,7 +1353,7 @@ class TestMany2one(TransactionCase):
             WHERE ("res_partner"."company_id" IN (
                 SELECT "res_company".id
                 FROM "res_company"
-                WHERE ("res_company"."name"::text like %s)
+                WHERE (("res_company"."active" = %s) AND ("res_company"."name"::text like %s))
                 ORDER BY "res_company"."id"
                 LIMIT 1
             ))
diff --git a/odoo/api.py b/odoo/api.py
index aa275dcf826..76442108e1a 100644
--- a/odoo/api.py
+++ b/odoo/api.py
@@ -658,9 +658,9 @@ class Environment(Mapping):
             the targeted company.
         """
         company_ids = self.context.get('allowed_company_ids', [])
+        user_company_ids = self.user._get_company_ids()
         if company_ids:
             if not self.su:
-                user_company_ids = self.user._get_company_ids()
                 if any(cid not in user_company_ids for cid in company_ids):
                     raise AccessError(_("Access to unauthorized or invalid companies."))
             return self['res.company'].browse(company_ids)
@@ -674,7 +674,7 @@ class Environment(Mapping):
         #   - when printing a report for several records from several companies
         #   - when accessing to a record from the notification email template
         #   - when loading an binary image on a template
-        return self.user.company_ids.with_env(self)
+        return self['res.company'].browse(user_company_ids)
 
     @property
     def lang(self):