Transferring a business: reducing the tax cost thanks to the Dutreil pact

Matthieu LEDUC, notaire in the Althémis group, answers 10 key questions from Le Revenu on Dutreil regime, an advantageous mechanism for transferring a family business to children or a relative.

1. What are the tax advantages of the Dutreil regime?
2. What are the conditions to benefit from the Dutreil regime?
3. Can the donor continue to exercise a management function after the gift?
4. Can the donor give securities with usufruct reserve under the Dutreil law?
5. Can the Dutreil law be applied to a SCI holding the operating real estate?
6. Is it necessary to give a minimum quota of shares?
7. Is there an “ideal” quota to give?
8. Is it possible to benefit from the Dutreil regime in the presence of a holding company?
9. Are there any formalities related to the Dutreil pact to be carried out?
10. Is a preliminary audit mandatory?

This study is only available in French.