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
October 2026
Six months after the 2026 Finance Act, the authorities published their comments on the reform of the Dutreil scheme on 10 August 2026 in their bulletin BOI-ENR-DMTG-10-20-40, which addresses two issues: the exclusion of so-called ‘luxury’ properties from the basis for the partial exemption and the extension of the individual retention commitment. Practitioners will find in this bulletin often pragmatic clarifications, welcome flexibilities and a date of entry into force that takes existing circumstances into account. They will, however, search in vain for answers to several questions that are already requiring the settlement of transfer duties on transfers made without consideration.
In this article, Pascal JULIEN-SAINT-AMAND, Bérénice CERISIER and their co-authors present the clarifications provided by the tax authorities, accompanied by numerous examples, practical cases and diagrams.
This article is only available in French