Janvier 2022
We had to be patient and wait three years since the adoption of the 2019 Finance Law to obtain the final comments from the tax administration regarding the conditions of application of the Dutreil transmission scheme.
The 21 December 2021, the French tax administration published the long-awaited text, which follows a public consultation on a draft version of those comments. This new version of the commentary adresses most of the anomalies identified, allows for new flexibilities, and restores full consistency of the Dutreil scheme.
Pascal JULIEN SAINT-AMAND, notary in Paris and president of Althémis, presents the main advances of the text with Jacques DUHEM, president of FAC&Associés.
Read this article in French on Fac&Associés
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
Public relations manager
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