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Estimate the gross effect of the French Dutreil regime on a business transfer: taxable base, partial exemption, indicative duties and conditions to secure.
Compare indicative duties with and without the Dutreil partial exemption.
Separate taxable base after the 75% exemption and personal allowances.
Make clear that eligibility conditions must be validated separately.
Article 787 B of the French tax code may allow a partial exemption from transfer duties on business shares, subject to conditions. The gross calculation is useful, but success depends on commitments, management role, eligible activity and documentation chronology.
The simulator applies a 75% partial exemption on eligible transferred value, then compares indicative direct-line transfer duties.
The regime requires precise commitments and conditions. A financial simulation never secures a Dutreil pact by itself.
Dutreil must be connected to governance, equalisation payments, possible holding structures and balance between heirs.
The simulator deliberately separates gross saving from eligibility. A Dutreil transfer requires complete documentation.
We approach Dutreil through evidence: valuation, eligible activity, commitments, management role, governance and financing. The tax saving is useful only if the regime remains secure over time.
The danger is confusing simulation with legal security. A high gross saving can disappear if one condition is mishandled or a commitment is breached.
No. The partial exemption depends on strict conditions. The simulator applies the calculation mechanism but does not validate eligibility.
It models a simple direct-line allowance per recipient and direct-line duties. Complex family situations need separate analysis.
Potentially, depending on structure, activity and conditions. The holding must be reviewed legally and fiscally before transfer.
The main risk is losing the regime because a condition is not met, a commitment is breached or documentation is insufficient.
As early as possible before transfer. Chronology, valuation and governance need to be organised before the deed.
Updated on 4 May 2026. The calculation is indicative and does not validate legal Dutreil eligibility.
We can coordinate valuation, tax, governance and timing before a gift or inheritance transfer.