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.