Septembre 2014
The tax authorities have issued important clarifications favorable to business owners concerning a number of uncertainties surrounding the Dutreil regime. In particular, they validate the application of the tax reduction to donations and interposed companies and clarify the liquidation of taxes in case of mixed donations.
Case study by Jean-François DESBUQUOIS and Pascal JULIEN SAINT-AMAND, Althémis Paris notaire.
This study is 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
Public relations manager
