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.
- What are the tax advantages of the Dutreil regime?
- What are the conditions to benefit from the Dutreil regime?
- Can the donor continue to exercise a management function after the gift?
- Can the donor give securities with usufruct reserve under the Dutreil law?
- Can the Dutreil law be applied to a SCI holding the operating real estate?
- Is it necessary to give a minimum quota of shares?
- Is there an “ideal” quota to give?
- Is it possible to benefit from the Dutreil regime in the presence of a holding company?
- Are there any formalities related to the Dutreil pact to be carried out?
- Is a preliminary audit mandatory?
This study is only available in French.