Following the public consultation carried out last June, the tax administration published its final comments on the Dutreil-transmission scheme on 21 December 2021.
Pascal JULIEN SAINT-AMAND, notary Althémis Paris, answers the questions of Solution Notaire Hebdo:
- What do you think overall of the new comments of the tax authorities on the Dutreil scheme?
- What are the most important contributions in your opinion?
- What imperfections remain?
- Recent comments call into question the Dutreil scheme. Are you worried about the future of this shceme?
This study is only available in French.