Transfer duties for no consideration (DMTG)

Tax due on gifts and inheritances, calculated after allowances according to a progressive scale.

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

International successions →

In which cases does this concept arise?

Opening up your company’s capital while preparing succession→

Which related concepts should you know?

Dutreil pact
Dutreil pact (sole proprietorship)
Collective retention commitment
Individual retention commitment
75% exemption
50% reduction in duties
Management function
Operating company

A question about your situation?

Every situation is unique. Let’s discuss yours during a first, confidential meeting.

Book a consultation