Business transfer and the Dutreil scheme

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.