Dutreil pact and transfer duty simulator
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.
Dutreil is a secured transfer regime, not just a tax saving
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.
Indicative calculation
The simulator applies a 75% partial exemption on eligible transferred value, then compares indicative direct-line transfer duties.
- Estimate taxable base with and without Dutreil.
- Include attached debt and prior used allowances.
- Show gross saving without validating eligibility.
Conditions to secure
The regime requires precise commitments and conditions. A financial simulation never secures a Dutreil pact by itself.
- Check activity, shares transferred and holding commitments.
- Verify management role and chronology.
- Document the operation before gift or inheritance.
Family transfer
Dutreil must be connected to governance, equalisation payments, possible holding structures and balance between heirs.
- Compare simple gift, shared gift and holding structure.
- Plan tax, cash and post-transfer governance.
- Anticipate audits and events that can break the regime.
What must be validated before signing
The simulator deliberately separates gross saving from eligibility. A Dutreil transfer requires complete documentation.
- Business activity, shares concerned and value of transferred shares.
- Collective or deemed collective commitment, individual commitment and management role.
- Recipients, used allowances, equalisation payments and financing.
- Gift or inheritance timeline, pact, articles and governance.
Hayot Expertise analysis
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 underestimated risk
The danger is confusing simulation with legal security. A high gross saving can disappear if one condition is mishandled or a commitment is breached.
What the owner must decide
- The exact scope of shares to transfer.
- The valuation and recipients of the transfer.
- Post-transfer governance and management role.
- Equalisation, holding or shared-gift strategy.
2026 watchpoints
- Review article 787 B and current BOFiP doctrine before signing.
- Do not validate Dutreil without eligible-activity analysis.
- Document valuation and holding commitments.
- Anticipate events that could challenge the regime.
Dutreil pact FAQ
Does Dutreil automatically provide a 75% exemption?
No. The partial exemption depends on strict conditions. The simulator applies the calculation mechanism but does not validate eligibility.
Does the calculation include every family allowance?
It models a simple direct-line allowance per recipient and direct-line duties. Complex family situations need separate analysis.
Can a holding company be used with Dutreil?
Potentially, depending on structure, activity and conditions. The holding must be reviewed legally and fiscally before transfer.
What is the main risk?
The main risk is losing the regime because a condition is not met, a commitment is breached or documentation is insufficient.
When should a Dutreil transfer be prepared?
As early as possible before transfer. Chronology, valuation and governance need to be organised before the deed.
Official sources
Updated on 4 May 2026. The calculation is indicative and does not validate legal Dutreil eligibility.
Go further
Planning a Dutreil transfer?
We can coordinate valuation, tax, governance and timing before a gift or inheritance transfer.