75% exemption

Art. 787 B CGI

The reduction applied by the Dutreil pact: only 25% of the value of the shares is subject to transfer duties.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.

Area of practice

Dutreil pact →

In which cases does this concept arise?

Opening up your company’s capital while preparing succession→
Passing on a family group using the Dutreil pact→

Which related concepts should you know?

Dutreil pact
Dutreil pact (sole proprietorship)
Collective retention commitment
Individual retention commitment
50% reduction in duties
Management function
Operating company
Active holding company (holding animatrice)

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