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.