Janvier 2025
The choice between the Dutreil regime and the transgenerational donation is dissected in this article by several interprofessional experts, including Victor ANTIN, partner in Lyon.
When it comes to transferring a family business, the legislator has provided taxpayers with a number of legal and fiscal tools to structure the distribution between heirs and reduce the tax burden. These include the Dutreil regime and the transgenerational gift. While the former is specifically designed for businesses, the latter is more a civil than a tax measure, and is likely to have an equally mitigating effect on the cost of family transfer.
In some cases, these two systems may find themselves in competition when it comes to family strategy. They have their own conditions of application and constraints, which need to be fully understood in order to be able to advise family business shareholders on the best lever to use in certain very specific cases: formalities, role of partners, retention conditions and deadlines, eligibility of the target…
This article is only available in French.
Althémis Lyon
Victor ANTIN is a partner Civil Law notary at Lyon.
He has gained his experience within the Althémis Group. He advices company directors offering them a global vision for the transmission of their private and professional assets.
He graduated from the DJCE (specialised business law program) in Lyon.
Stéphanie BOHUON
Public relations manager
