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Business transfer and the Dutreil scheme

Business transfer and the Dutreil scheme

Février 2022

At the end of 2021, the tax authorities updated their position on the reform of the Dutreil scheme, marking significant progress. Pascal JULIEN SAINT-AMAND, Althémis Paris notary, presents his analysis in “SIC mag”, the magazine of the “Ordre des experts-comptables”:

  • eligible activities
  • preponderance of eligible activities
  • plurality of activities
  • unilateral lock-up agreement
  • exercise of a management function
  • holding through an interposed company
  • donation of shares outside the Dutreil scheme and reconsideration of the preferential treatment
  • donation of shares under the Dutreil scheme between signatories

This study is only available in French.


Pascal JULIEN SAINT-AMAND - Althémis Paris