Février 2015
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.
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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