Management function

Art. 787 B CGI

One of the signatories of the pact must perform a genuine management function within the company for the required period.

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?

Structuring the acquisition and growth of a pharmacy through an SPFPL→

Which related concepts should you know?

Dutreil pact
Dutreil pact (sole proprietorship)
Collective retention commitment
Individual retention commitment
75% exemption
50% reduction in duties
Operating company
Active holding company (holding animatrice)

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