Décembre 2020
The Dutreil regime is one of the few positive mechanisms in the French tax system. It aims at promoting the transfer of companies with limited taxes if some specific conditions related to the activity and the governance are fulfilled. Since this regime was created, a number of questions about its applicability to holding companies and to companies with several activities have been raised. Following on from the Conseil d’Etat, a decision of the Cour de cassation of 14 October 2020 sheds light on these specific aspects. In the Revue Ouverture, for certified accountants, Pascal JULIEN SAINT-AMAND reviews this ruling.
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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