Fifteen years after its creation, the Dutreil regime is still heaven in French law, even if certain recent positions of the tax authorities appear questionnable. Coupled with other tools drawn from civil law or tax law, this regime constitutes a formidable instrument favoring the ownership and transfer of businesses.
Pascal JULIEN SAINT-AMAND, Althémis Paris notaire, sheds light on this regime.
This study is only available in French.
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