{"id":20037,"date":"2025-10-30T18:31:10","date_gmt":"2025-10-30T17:31:10","guid":{"rendered":"https:\/\/farewelltax.com\/debate-on-the-dutreil-pact-reflections\/"},"modified":"2026-09-24T11:35:55","modified_gmt":"2026-09-24T09:35:55","slug":"debate-on-the-dutreil-pact-reflections","status":"publish","type":"post","link":"https:\/\/farewelltax.com\/en\/debate-on-the-dutreil-pact-reflections\/","title":{"rendered":"Debate on the Dutreil Pact&#8230; Reflections"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20037\" class=\"elementor elementor-20037 elementor-19279\" data-elementor-post-type=\"post\">\n\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d6df0a elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible\" data-id=\"2d6df0a\" data-element_type=\"section\" data-e-type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-80085a9 pxl-column-none pxl-column-overflow-hidden-no pxl-column-line-no\" data-id=\"80085a9\" data-element_type=\"column\" data-e-type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-27a2d00 elementor-widget elementor-widget-pxl_text_editor\" data-id=\"27a2d00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pxl_text_editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"pxl-text-editor\">\n\t<div class=\"pxl-item--inner  \" data-wow-delay=\"ms\">\n\t\t<p>Amid the budget debate in the National Assembly, changes to the Dutreil Pact are among the measures being considered.<\/p>\n<p><strong>A quick reminder<\/strong>: Created in 2003, the Dutreil Pact aims to ensure the long-term viability of family businesses by preventing heirs from being forced to sell the company to pay inheritance taxes.<\/p>\n<p>Subject to certain fairly strict conditions (including commitments to retain the securities and to continue performing management duties), the \u201cDutreil Pact\u201d allows for a 75% partial exemption from the taxable base in the event of the early transfer of a business engaged in industrial, commercial, professional, craft, or agricultural activities. The taxpayer is then taxed only on 25% of the value of the securities. <\/p>\n<p>This mechanism helps <strong>facilitate the transfer of French family-owned businesses<\/strong> and ensures the continuity of their operations.<\/p>\n<p>This helps ensure that jobs are preserved and that the local economy remains stable in these regions.<\/p>\n<p>Often criticized by its detractors, who portray it as nothing more than a tax loophole, it has frequently been under threat, particularly in recent months.<\/p>\n<p>Some believe that its use sometimes strays from the original intent of the system and that it is too focused on optimization.<\/p>\n<p>Consequently, although it is also\u2014and above all\u2014a key tool for ensuring the long-term viability of family businesses, there is reason to fear that, in the context of budget cuts, the program will be scaled back.<\/p>\n<p>Although the 2026 budget bill does not, at this stage, provide for any changes to the system, <strong>several amendments adopted by the Finance Committee are intended to tighten the rules<\/strong>:<\/p>\n<ul>\n<li>Extension of the individual conservation commitment from 4 to 6 years (for a total period of 8 years, unless the initial 2-year commitment can be \u201cdeemed fulfilled\u201d)<\/li>\n<li>Prohibition on transferring property exclusively to minors: at least one of the donees must be between the ages of 18 and 70 on the date of the transfer<\/li>\n<li>Exemption limited to the portion of the market value of the securities corresponding to assets used in operational activities (the end of economic predominance?)<\/li>\n<\/ul>\n<p>These amendments do not alter the bill, but they open the door to parliamentary debate and could signal a rollback of the benefits currently associated with this program.<\/p>\n<p><strong>What is the recommendation?<\/strong><\/p>\n<p>It is recommended that you carefully consider\u2014and, if necessary, seek advice on\u2014any plans for the early transfer of your business.<\/p>\n<p>However, until these amendments are adopted in the bill, the applicable rules remain those in effect on the date of the gift.<\/p>\n\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Amid the budget debate in the National Assembly, changes to the Dutreil Pact are among the measures being considered. A quick reminder: Created in 2003, the Dutreil Pact aims to ensure the long-term viability of family businesses by preventing heirs from being forced to sell the company to pay inheritance taxes. Subject to certain fairly [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":20038,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[95],"tags":[],"class_list":["post-20037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wealth-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Debate on the Dutreil Pact... 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