The Dutreil Pact
Published on December 12, 2023
Business Law
Business Law
Business Law
Find the article by Thibault Mercier, counsel lawyer in the Business department, published on the website of the Entreprendre review.
Transfer your business to your descendants while benefiting from a 75% allowance on inheritance tax? This is what the Dutreil scheme, recently denounced as a tax loophole favoring the "ultra-rich" by the Cash Investigation program, allows. Little known to entrepreneurs, this mechanism, which celebrates its 20th anniversary this year, remains a major tool for defending SMEs and, consequently, preserving our economic fabric.
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Business Law



