Dutreil Pact: conditions and implementation in 2026
Dutreil Pact in 2026: conditions, conservation commitment, management function, reporting obligations and practical vigilance.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Dutreil Pact: conditions and implementation in 2026
Updated March 29, 2026 - The Dutreil pact remains a central mechanism for the transfer of businesses free of charge. But it is also one of the most technical. In 2026, the real difficulty is not knowing the name, but respecting the conditions, the chronology and the proof.
What is the Dutreil pact for?
The system aims to allow, under conditions, a partial exemption from free transfer taxes on shares or shares transferred.
To go further, see Family holding, Donation to the last living person and Business transfer 2026: complete guide.
The essential conditions
Article 787 B of the CGI requires in particular:
- ▸a collective commitment or acquired reputation in certain cases;
- ▸an individual commitment to conservation;
- ▸the exercise of a management function or a main activity depending on the nature of the company;
- ▸detention thresholds;
- ▸compliance with reporting obligations.
The sensitive point of holding companies
The BOFiP doctrine on hosting holdings remains essential. Many projects become fragile not because of the text, but because of poorly documented or overestimated animation.
Common errors
- ▸throw a Dutreil too late;
- ▸under-document the management function;
- ▸misread the retention periods;
- ▸believe that a family holding company is sufficient in itself.
Hayot Expertise Advice: on a Dutreil, the chronology and the proof are as valuable as the text. A good file is prepared long before the donation or death.
Our support
We help verify the eligibility conditions, document the functions, and structure the implementation of Dutreil within a coherent heritage framework.
Quick link: Secure your transmission with a well-mounted Dutreil
Conclusion
In 2026, the Dutreil pact remains a major transmission tool. But it must be approached as a substantive file, not as an additional notarial formality.
Contact: Do you want to check if your company or your holding company can enter a solid Dutreil? Our firm can help you prepare the conditions, evidence and schedule. Make an appointment with Hayot Expertise
(Official sources: CGI art. 787 B, BOFiP on animating holding companies, decree no. 2019-653)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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