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The Dutreil business transfer pact is a tax mechanism that promotes business transfer. In the event of a donation or inheritance, the transfer taxes are calculated on a quarter of the value of the company. In return for this tax advantage of the Dutreil pact, the law imposes a retention period for the company's shares. The Dutreil pact includes a collective retention commitment of 2 years and an individual commitment of 4 years. Any transaction on securities is in principle prohibited during the different periods of the Dutreil pact... with some exceptions. Let's see which ones in this YouTube video. #pactedutreil #transmission #entreprise