Dutreil pact: a concrete example
A practical example of the 75% exemption, retention commitments and the real checks required to use the French Dutreil regime.
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: a concrete example
Updated March 2026 - The Dutreil regime can reduce the taxable value of transmitted business shares by 75%, but only if strict conditions are met.
See also family business transfer, donation-partage and family holding.
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Conclusion
The tax benefit is powerful, but only when the legal and factual conditions are fully documented.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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