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Presentation of the Dutreil companies pact

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Henry Royal

Published on Dec 6, 2023

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Give the capital, but keep the management powers and financial rights All business leaders should sign a Dutreil pact… and give to benefit from the advantage. Example: Company worth €6,400,000, acquired for €400,000. Sale of the company then death (or donation): €2,500,000 in taxes Donation then sale: €95,000 in taxes. What do you choose? “The children are minors”, “it’s too early to give”, “blah, blah, blah”, are false excuses for not giving. ‘To give is to die’ is the real reason for not passing on. Corporate law, legal schemes make it possible to make the head of the company 'immortal': giving the capital, while retaining all the powers and dividends, the enjoyment of the funds in the event of the sale of the company... Presentation of the Dutreil pact transfer of companies 1. Origin, philosophy of the Dutreil pact 2. Summary of the Dutreil pact 3. Calculation of the amount of transfer rights free of charge 4. Reference texts

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