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Changes to the Dutreil-transmission pacts: new formulas

Changes to the Dutreil-transmission pacts: new formulas

Septembre 2019

The 2019 Finance Law has modified the Dutreil mechanism referred to in Article 787 B of the French tax code (CGI). In particular, it has modified the following subjects: holding thresholds for entering into a collective lock-up agreement, collective lock-up agreement undertaken by one person, collective lock-up agreement deemed acquired in the event of interposition of a company, contributions of shares to a holding company, effects of the transfer of shares to another signatory of the pact, abolition of the yearly certificate.

The formulas presented in these three articles, and co-writter by Pascal JULIEN SAINT-AMAND and Chintana PANYA, take into account all these modifications.

These studies are only available in French.


Pascal JULIEN SAINT-AMAND - Althémis Paris