Septembre 2013
The Dutreil agreements are fundamental tools for the sustainability and development of family businesses and employment. Despite a certain success, there are aspects that can be improved. Jean-François DESBUQUOIS and Pascal JULIEN SAINT-AMAND, Althémis Paris notaire, present the main difficulties of application and areas of uncertainty that weaken these mechanisms and make them unnecessarily complex. They recommend legislative modification or changes in administrative doctrine to restore the full potential of these regimes.
This study is only available in French.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
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