Octobre 2020
Although it responds to a strong demand from practitioners, the sustainability fund is currently struggling to find its audience. The Fédération Nationale Droit du Patrimoine (FNDP), through the intermediary of several of its members, including Pascal JULIEN SAINT-AMAND, wished to emphasize the advances for those who wish to contribute to the economic sustainability of a company by contributing all or part of their shares to this new tool. It sheds light on the interpretation to be retained on several ambiguous aspects and also raises both tax and legal obstacles. We hope that the legislator will respond soon.
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
Public relations manager
