Septembre 2019
The 2019 Finance Law has modified the Dutreil mechanism referred to in Article 787 B of the French tax code (CGI). In particular, it has modified the following subjects: holding thresholds for entering into a collective lock-up agreement, collective lock-up agreement undertaken by one person, collective lock-up agreement deemed acquired in the event of interposition of a company, contributions of shares to a holding company, effects of the transfer of shares to another signatory of the pact, abolition of the yearly certificate.
The formulas presented in these three articles, and co-writter by Pascal JULIEN SAINT-AMAND and Chintana PANYA, take into account all these modifications.
These studies are only available in French.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
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