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.