Dutreil pact (sole proprietorship)

Art. 787 C CGI

The same 75% benefit for a business run in one’s own name (without a company), subject to its own retention commitments.

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
Collective retention commitment
Individual retention commitment
75% exemption
50% reduction in duties
Management function
Operating company
Active holding company (holding animatrice)

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