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The Dutreil Pact is a measure aimed at  promoting  the transfer of businesses by offering significant tax benefits to both companies and sole proprietorships  . In this article, we will explore key aspects of Dutreil schemes, including eligibility criteria and conditions for retaining tax benefits. The 2019 finance law introduced a certain flexibility into the Dutreil pact, strengthening its effectiveness to facilitate business transfers.

Dutreil Pact for companies

The Dutreil pact applies to different types of companies, including industrial, commercial, agricultural and liberal, national and foreign companies. The pact offers a reduction of 75% of the tax base for free transfer duties, such as gift and inheritance taxes. To benefit from this system, two steps must be taken: the donor (or deceased) and his associates must collectively undertake to keep the securities of their company for at least two years, and the beneficiaries (donees, heirs or legatees) must undertake to keep the titles received for at least four years after the initial commitment period. Besides,

Dutreil Pact for individual companies

The transfer of a sole proprietorship also benefits from a partial exemption from transfer duties, up to 3/4 of its value. However, certain conditions must be met to benefit from this tax advantage. Ownership of the business for at least two years is required and the beneficiaries (donees, heirs or legatees) must undertake to use the transferred assets for the operation of the business. In addition, one of the beneficiaries must continue to actively operate the business for at least three years.


The Dutreil pact is an important mechanism for promoting business transfer, offering significant tax advantages to companies and sole proprietorships. Eligibility criteria include retention period, participation threshold and management function. The 2019 finance law introduced relaxations, such as holding thresholds for collective commitment and the possibility of structuring the transmission via a holding company. These measures aim to facilitate business transfers and ensure the continuity of operations. By relying on the advantages of the Dutreil Pact, entrepreneurs and business owners can optimize their succession planning and contribute to the continuity and growth of their businesses.