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