Dutreil pact: conditions and implementation in 2026
The French Dutreil pact in 2026: conditions, holding periods, management function, filing obligations and key practical risks.
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 French Dutreil pact is a key transfer tool, but it only works if the conditions, timing and evidence are handled carefully.
See also family holding company, last-surviving-spouse donation and business transfer guide 2026.
Acces direct : Secure your transfer with a robust Dutreil setup
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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