Dutreil Pact: “In substance, the major difficulties have been resolved”

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.