{"id":4645,"date":"2012-07-10T08:07:07","date_gmt":"2012-07-10T08:07:07","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=4645"},"modified":"2023-08-02T07:54:54","modified_gmt":"2023-08-02T07:54:54","slug":"business-transfer","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/","title":{"rendered":"Business transfer: the Dutreuil pact"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Estimated reading time (in minutes)” number=”2″ percent_sign=”off” _builder_version=”4.20.2″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/07\/finance-4858797_1280-2.jpg” title_text=”finance-4858797_1280-2″ _builder_version=”4.21.0″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

\n

The\u00a0<\/span>Dutreil Pact<\/span><\/a>\u00a0is a measure aimed at\u00a0\u00a0<\/span><\/span>promoting\u00a0<\/span><\/span>\u00a0the transfer of businesses by offering significant tax benefits to both companies and sole\u00a0<\/span><\/span>proprietorships\u00a0<\/span><\/span>\u00a0.\u00a0<\/span><\/span>In this article, we will explore key aspects of Dutreil schemes, including eligibility criteria and conditions for retaining tax benefits.\u00a0The 2019 finance law introduced a certain flexibility into the Dutreil pact, strengthening its effectiveness to facilitate business transfers.<\/span><\/p>\n

Dutreil Pact for companies<\/span><\/h2>\n

The Dutreil pact applies to different types of companies, including industrial, commercial, agricultural and liberal, national and foreign companies.\u00a0The pact offers a reduction of 75% of the tax base for free transfer duties, such as gift and inheritance taxes.\u00a0To 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.\u00a0Besides,<\/span><\/p>\n

Dutreil Pact for individual companies<\/span><\/span><\/h2>\n

The transfer of a sole proprietorship also benefits from a partial exemption from transfer duties, up to 3\/4 of its value.\u00a0However, certain conditions must be met to benefit from this tax advantage.\u00a0Ownership 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.\u00a0In addition, one of the beneficiaries must continue to actively operate the business for at least three years.<\/span><\/p>\n

Conclusion:<\/span><\/a><\/p>\n

The Dutreil pact is an important mechanism for promoting business transfer, offering significant tax advantages to companies and sole proprietorships.\u00a0Eligibility criteria include retention period, participation threshold and management function.\u00a0The 2019 finance law introduced relaxations, such as holding thresholds for collective commitment and the possibility of structuring the transmission via a holding company.\u00a0These measures aim to facilitate business transfers and ensure the continuity of operations.\u00a0By 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.<\/span><\/p>\n<\/div>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

The\u00a0Dutreil Pact\u00a0is a measure aimed at\u00a0\u00a0promoting\u00a0\u00a0the transfer of businesses by offering significant tax benefits to both companies and sole\u00a0proprietorships\u00a0\u00a0.\u00a0In this article, we will explore key aspects of Dutreil schemes, including eligibility criteria and conditions for retaining tax benefits.\u00a0The 2019 finance law introduced a certain flexibility into the Dutreil pact, strengthening its effectiveness to facilitate business […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[295,310],"tags":[],"class_list":["post-4645","post","type-post","status-publish","format-standard","hentry","category-commercial-and-company-law","category-tax-law"],"yoast_head":"\nBusiness transfer: the Dutreuil pact - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Business Transfer the Dutreil pact is a measure aimed at promoting business transfers by providing significant tax benefits\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business transfer: the Dutreuil pact - Soci\u00e9t\u00e9 d'avocats Damy\" \/>\n<meta property=\"og:description\" content=\"Business Transfer the Dutreil pact is a measure aimed at promoting business transfers by providing significant tax benefits\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/\" \/>\n<meta property=\"og:site_name\" content=\"Soci\u00e9t\u00e9 d'avocats Damy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/niceavocats.fr\/\" \/>\n<meta property=\"article:published_time\" content=\"2012-07-10T08:07:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-02T07:54:54+00:00\" \/>\n<meta name=\"author\" content=\"Kevin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kevin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/\"},\"author\":{\"name\":\"Kevin\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870\"},\"headline\":\"Business transfer: the Dutreuil pact\",\"datePublished\":\"2012-07-10T08:07:07+00:00\",\"dateModified\":\"2023-08-02T07:54:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/\"},\"wordCount\":703,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization\"},\"articleSection\":[\"Commercial and company law\",\"Tax law\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/\",\"name\":\"Business transfer: the Dutreuil pact - Soci\u00e9t\u00e9 d'avocats Damy\",\"isPartOf\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#website\"},\"datePublished\":\"2012-07-10T08:07:07+00:00\",\"dateModified\":\"2023-08-02T07:54:54+00:00\",\"description\":\"Business Transfer the Dutreil pact is a measure aimed at promoting business transfers by providing significant tax benefits\",\"breadcrumb\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Business transfer: the Dutreuil pact\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#website\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/\",\"name\":\"Soci\u00e9t\u00e9 d'avocats Damy\",\"description\":\"Justice - Confiance - Efficacit\u00e9\",\"publisher\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization\",\"name\":\"Soci\u00e9t\u00e9 d'Avocats DAMY\",\"alternateName\":\"Gr\u00e9gory DAMY\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png\",\"contentUrl\":\"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png\",\"width\":1890,\"height\":1417,\"caption\":\"Soci\u00e9t\u00e9 d'Avocats DAMY\"},\"image\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/niceavocats.fr\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870\",\"name\":\"Kevin\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/en\/author\/kevin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Business transfer: the Dutreuil pact - Soci\u00e9t\u00e9 d'avocats Damy","description":"Business Transfer the Dutreil pact is a measure aimed at promoting business transfers by providing significant tax benefits","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/","og_locale":"en_US","og_type":"article","og_title":"Business transfer: the Dutreuil pact - Soci\u00e9t\u00e9 d'avocats Damy","og_description":"Business Transfer the Dutreil pact is a measure aimed at promoting business transfers by providing significant tax benefits","og_url":"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/","og_site_name":"Soci\u00e9t\u00e9 d'avocats Damy","article_publisher":"https:\/\/www.facebook.com\/niceavocats.fr\/","article_published_time":"2012-07-10T08:07:07+00:00","article_modified_time":"2023-08-02T07:54:54+00:00","author":"Kevin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kevin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/#article","isPartOf":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/"},"author":{"name":"Kevin","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870"},"headline":"Business transfer: the Dutreuil pact","datePublished":"2012-07-10T08:07:07+00:00","dateModified":"2023-08-02T07:54:54+00:00","mainEntityOfPage":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/"},"wordCount":703,"commentCount":0,"publisher":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization"},"articleSection":["Commercial and company law","Tax law"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/","name":"Business transfer: the Dutreuil pact - Soci\u00e9t\u00e9 d'avocats Damy","isPartOf":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#website"},"datePublished":"2012-07-10T08:07:07+00:00","dateModified":"2023-08-02T07:54:54+00:00","description":"Business Transfer the Dutreil pact is a measure aimed at promoting business transfers by providing significant tax benefits","breadcrumb":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/business-transfer\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/gregorydamy.niceavocats.fr\/en\/"},{"@type":"ListItem","position":2,"name":"Business transfer: the Dutreuil pact"}]},{"@type":"WebSite","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#website","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/","name":"Soci\u00e9t\u00e9 d'avocats Damy","description":"Justice - Confiance - Efficacit\u00e9","publisher":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/gregorydamy.niceavocats.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#organization","name":"Soci\u00e9t\u00e9 d'Avocats DAMY","alternateName":"Gr\u00e9gory DAMY","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/","url":"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png","contentUrl":"https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/04\/damylogo-1.png","width":1890,"height":1417,"caption":"Soci\u00e9t\u00e9 d'Avocats DAMY"},"image":{"@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/niceavocats.fr\/"]},{"@type":"Person","@id":"https:\/\/gregorydamy.niceavocats.fr\/en\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870","name":"Kevin","url":"https:\/\/gregorydamy.niceavocats.fr\/en\/author\/kevin\/"}]}},"_links":{"self":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/posts\/4645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=4645"}],"version-history":[{"count":0,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/posts\/4645\/revisions"}],"wp:attachment":[{"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=4645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/categories?post=4645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gregorydamy.niceavocats.fr\/en\/wp-json\/wp\/v2\/tags?post=4645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}