Novembre 2013
In a Dutreil agreement, the sale, even partial, of shares during the course of a collective agreement to retain them, results in the complete loss of the benefit of the partial wealth tax exemption. This position, which stems from the Moyne-Bressand ministerial reply, constitutes an unacceptable reversal of the administration doctrine and is contrary to the objective of the law.
Comments by Jean-François DESBUQUOIS, François FRULEUX, and Pascal JULIEN SAINT-AMAND, Althémis Paris notaire.
This article 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
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