{"id":17115,"date":"2026-06-10T16:45:02","date_gmt":"2026-06-10T15:45:02","guid":{"rendered":"https:\/\/www.experts-du-patrimoine.fr\/definitions\/dutreil-pact\/"},"modified":"2026-08-08T10:12:30","modified_gmt":"2026-08-08T09:12:30","slug":"dutreil-pact","status":"publish","type":"lexique","link":"https:\/\/www.experts-du-patrimoine.fr\/en\/glossary\/dutreil-pact\/","title":{"rendered":"Dutreil Pact"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The legislator\u2019s objective is simple: to prevent the tax burden from forcing heirs or successors to sell all or part of the business to pay <a href=\"https:\/\/www.experts-du-patrimoine.fr\/les-droits-de-succession-comprendre-les-regles-les-abattements-et-les-taux-dimposition\/\" type=\"post\" id=\"13847\">inheritance tax<\/a>.<\/p>\n\n<p class=\"wp-block-paragraph\">Today, the Dutreil Pact is one of the main <a href=\"https:\/\/www.experts-du-patrimoine.fr\/en\/services\/wealth-transfer\/\">wealth transfer<\/a> tools for business owners, family company executives, and shareholders who wish to prepare succession under the best possible tax conditions.<\/p>\n\n<section class=\"edp-key-figures\">\n\n\t<h2 class=\"edp-key-figures__title\">\n The Dutreil Pact in a few figures\n\t<\/h2>\n\n\t<p class=\"edp-key-figures__content\">\n The Dutreil Pact makes it possible to transfer a business while benefiting from a <strong>75% exemption<\/strong> on the value of the shares or the business for the calculation of transfer duties. The collective holding commitment must be made for a minimum period of <strong>2 years<\/strong>, after which the beneficiaries must retain the shares for several years in accordance with the scheme. For companies, the collective commitment must in particular cover at least <strong>17% of financial rights<\/strong> and <strong>34% of voting rights<\/strong> when they are not listed. This mechanism is now one of the main tools for transferring family businesses in France.   \n\t<\/p>\n\n\t<div class=\"edp-key-figures__sources\">\n\n\t\t<span class=\"edp-key-figures__sources-label\">\n  Sources:\n\t\t<\/span>\n\n\t\t<a class=\"edp-key-figures__source\" href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/2326-PGP.html\" target=\"_blank\" rel=\"noopener noreferrer\">\n BOFiP Imp\u00f4ts\n\t\t<\/a>\n\n\t\t<a class=\"edp-key-figures__source\" href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F36017\" target=\"_blank\" rel=\"noopener noreferrer\">\n Service-Public.fr\n\t\t<\/a>\n\n\t\t<a class=\"edp-key-figures__source\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006310283\" target=\"_blank\" rel=\"noopener noreferrer\">\n L\u00e9gifrance (Article 787 B of the French Tax Code)\n\t\t<\/a>\n\n\t<\/div>\n\n<\/section>\n\n<h2 class=\"wp-block-heading\">How does the Dutreil Pact work?<\/h2>\n\n<p class=\"wp-block-paragraph\">The principle of the scheme is based on a commitment to retain the company\u2019s shares.<\/p>\n\n<p class=\"wp-block-paragraph\">In return for this commitment, beneficiaries can benefit from a 75% exemption on the value of the transferred shares for the calculation of gift or inheritance duties.<\/p>\n\n<p class=\"wp-block-paragraph\">In practical terms, when a business is valued at \u20ac4 million, only \u20ac1 million is taken into account for the calculation of transfer duties.<\/p>\n\n<p class=\"wp-block-paragraph\">This reduction in the taxable base can represent considerable tax savings.<\/p>\n\n<h2 class=\"wp-block-heading\">Which businesses can benefit from the Dutreil Pact?<\/h2>\n\n<h3 class=\"wp-block-heading\">Eligible companies<\/h3>\n\n<p class=\"wp-block-paragraph\">The scheme applies to many types of companies carrying out an operating activity:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Private limited company (SARL)<\/li>\n\n\n\n<li>Simplified joint-stock company (SAS)<\/li>\n\n\n\n<li>Public limited company (SA)<\/li>\n\n\n\n<li>General partnership (SNC)<\/li>\n\n\n\n<li>Civil company carrying out an eligible activity<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The business must primarily carry out an industrial, commercial, craft, agricultural, or professional activity.<\/p>\n\n<h3 class=\"wp-block-heading\">Sole proprietorships<\/h3>\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/www.experts-du-patrimoine.fr\/en\/products\/dutreil-pact\/\">Dutreil Pact<\/a> can also apply to the transfer of a sole proprietorship, subject to certain specific conditions.<\/p>\n\n<p class=\"wp-block-paragraph\">This option enables craftspeople, traders, liberal professionals, or farmers to prepare the transfer of their activity within a favourable tax framework.<\/p>\n\n<h2 class=\"wp-block-heading\">The conditions of the Dutreil Pact<\/h2>\n\n<h3 class=\"wp-block-heading\">The collective holding commitment<\/h3>\n\n<p class=\"wp-block-paragraph\">Traditionally, the scheme is based on a collective commitment to retain the shares.<\/p>\n\n<p class=\"wp-block-paragraph\">This commitment must cover a minimum percentage of the share capital and voting rights of the business.<\/p>\n\n<p class=\"wp-block-paragraph\">During this period, the signatories undertake to retain their shares in order to ensure shareholder stability.<\/p>\n\n<h3 class=\"wp-block-heading\">The individual holding commitment<\/h3>\n\n<p class=\"wp-block-paragraph\">After the transfer, each heir, donee, or legatee must continue to retain the shares for a specified period.<\/p>\n\n<p class=\"wp-block-paragraph\">This obligation is intended to ensure the long-term viability of the business and to prevent purely opportunistic transfers designed to benefit from a tax advantage before a quick resale.<\/p>\n\n<h3 class=\"wp-block-heading\">The management requirement<\/h3>\n\n<p class=\"wp-block-paragraph\">One of the beneficiaries must also hold a management position in the business for a minimum period provided for by the texts.<\/p>\n\n<p class=\"wp-block-paragraph\">This condition reflects the legislator\u2019s intention to promote genuine continuity of operations.<\/p>\n\n<h2 class=\"wp-block-heading\">What are the tax benefits of the Dutreil Pact?<\/h2>\n\n<h3 class=\"wp-block-heading\">A 75% exemption<\/h3>\n\n<p class=\"wp-block-paragraph\">The main benefit lies in the 75% exemption on the value of the transferred business.<\/p>\n\n<p class=\"wp-block-paragraph\">This exemption applies before inheritance or gift duties are calculated.<\/p>\n\n<p class=\"wp-block-paragraph\">In many cases, it significantly reduces the tax bill borne by heirs.<\/p>\n\n<h3 class=\"wp-block-heading\">An additional reduction in the case of a gift<\/h3>\n\n<p class=\"wp-block-paragraph\">When the transfer is carried out by way of a lifetime gift from the business owner, other tax benefits can sometimes be combined with the Dutreil Pact.<\/p>\n\n<p class=\"wp-block-paragraph\">This combination can make an early transfer particularly attractive.<\/p>\n\n<h3 class=\"wp-block-heading\">Better succession planning<\/h3>\n\n<p class=\"wp-block-paragraph\">Beyond tax savings, the scheme often helps organise the future governance of the business, identify successors, and secure continuity of operations.<\/p>\n\n<h2 class=\"wp-block-heading\">Why is the Dutreil Pact so important for family businesses?<\/h2>\n\n<h3 class=\"wp-block-heading\">Avoiding a forced sale of the business<\/h3>\n\n<p class=\"wp-block-paragraph\">Without a specific scheme, inheritance duties can reach significant amounts when the value of the business is high.<\/p>\n\n<p class=\"wp-block-paragraph\">Heirs may then be forced to sell assets or dispose of the business to fund this tax burden.<\/p>\n\n<p class=\"wp-block-paragraph\">The Dutreil Pact greatly limits this risk.<\/p>\n\n<h3 class=\"wp-block-heading\">Preserving jobs and know-how<\/h3>\n\n<p class=\"wp-block-paragraph\">The transfer of a business does not concern only the owner\u2019s wealth.<\/p>\n\n<p class=\"wp-block-paragraph\">It also affects employees, customers, suppliers, and sometimes an entire economic area.<\/p>\n\n<p class=\"wp-block-paragraph\">The Dutreil Pact therefore helps preserve the French entrepreneurial fabric.<\/p>\n\n<h3 class=\"wp-block-heading\">Facilitating transfer across several generations<\/h3>\n\n<p class=\"wp-block-paragraph\">Many family businesses wish to maintain their independence over several generations.<\/p>\n\n<p class=\"wp-block-paragraph\">The scheme promotes this continuity by reducing the tax cost of successive transfers.<\/p>\n\n<h2 class=\"wp-block-heading\">What are the main limitations of the scheme?<\/h2>\n\n<p class=\"wp-block-paragraph\">Despite its many advantages, the Dutreil Pact remains a complex mechanism.<\/p>\n\n<p class=\"wp-block-paragraph\">Failure to comply with the conditions may result in the exemption being withdrawn and the payment of the duties initially saved, together with late-payment interest.<\/p>\n\n<p class=\"wp-block-paragraph\">Drafting the commitments, organising governance, and monitoring compliance therefore require particular vigilance.<\/p>\n\n<p class=\"wp-block-paragraph\">In addition, certain wealth or asset management activities may be excluded from the scheme or require specific analysis.<\/p>\n\n<h2 class=\"wp-block-heading\">Dutreil Pact and holding company: a specific situation<\/h2>\n\n<p class=\"wp-block-paragraph\">The application of the Dutreil Pact to holding companies is regularly the subject of debate and case-law developments.<\/p>\n\n<p class=\"wp-block-paragraph\">An active holding company, which plays an active role in steering the group\u2019s policy and provides services to its subsidiaries, can generally benefit from the regime under certain conditions.<\/p>\n\n<p class=\"wp-block-paragraph\">By contrast, a purely passive holding company faces greater difficulties in accessing the scheme.<\/p>\n\n<p class=\"wp-block-paragraph\">This distinction is often decisive in family group transfer strategies.<\/p>\n\n<h2 class=\"wp-block-heading\">When should a Dutreil Pact be put in place?<\/h2>\n\n<p class=\"wp-block-paragraph\">The best time to consider a Dutreil Pact is often well before the business owner\u2019s retirement.<\/p>\n\n<p class=\"wp-block-paragraph\">Sufficient anticipation makes it possible to organise the transfer gradually, involve future successors in strategic decisions, and optimise the company\u2019s legal structure.<\/p>\n\n<p class=\"wp-block-paragraph\">The earlier the process begins, the greater the room for manoeuvre.<\/p>\n\n<h2 class=\"wp-block-heading\">Key takeaways<\/h2>\n\n<p class=\"wp-block-paragraph\">The Dutreil Pact is now one of the most powerful tools for transferring a family business under favourable tax conditions. Thanks to a 75% exemption on the value of the transferred shares or business, it significantly reduces inheritance or gift duties while supporting the long-term viability of the activity. <\/p>\n\n<p class=\"wp-block-paragraph\">However, this scheme is based on strict technical rules relating to the retention of shares, the exercise of a management role, and compliance with commitments over several years. An implementation error can call into question the entire tax benefit obtained. <\/p>\n\n<p class=\"wp-block-paragraph\">To secure a business transfer and determine whether the Dutreil Pact is suitable for your situation, it is strongly recommended to be supported by <a href=\"https:\/\/www.experts-du-patrimoine.fr\/societes\/\">a professional listed in the Experts du Patrimoine directory<\/a>. A wealth management adviser, a tax lawyer, a chartered accountant, or a notary will be able to help you structure the transaction and optimise the transfer of your business in compliance with the regulations in force. <\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Dutreil Pact is a tax scheme designed to facilitate the transfer of family businesses. Created by the Law of August 1, 2003 on economic initiative, it provides a partial exemption from transfer duties in the case of a gift or inheritance involving shares in a company or a sole proprietorship. <\/p>\n","protected":false},"featured_media":17116,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categorie_lexique":[1403,1402],"class_list":["post-17115","lexique","type-lexique","status-publish","format-standard","has-post-thumbnail","hentry","categorie_lexique-wealth-transfer-and-inheritance","categorie_lexique-wealth-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dutreil Pact: definition, conditions and tax benefits<\/title>\n<meta name=\"description\" content=\"Learn how the Dutreil Pact works, its conditions of application, its tax benefits, and its role in the transfer of a family business.\" \/>\n<meta name=\"robots\" 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