{"id":2161315,"date":"2026-11-01T23:35:54","date_gmt":"2026-11-01T22:35:54","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161315"},"modified":"2026-11-04T19:38:27","modified_gmt":"2026-11-04T18:38:27","slug":"dutreil-pact-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/dutreil-pact-lawyer-paris\/","title":{"rendered":"Dutreil pact lawyer Paris: keep the commitments, defend the exemption"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161315\" class=\"elementor elementor-2161315 elementor-2160705\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-pacte-dutreil-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Retention commitments, active holding company, challenge to the exemption<\/p>\n      <h1 id=\"kch-h1\"><em>Dutreil pact<\/em> lawyer Paris:<span class=\"kcv-tail\"> keep the commitments, defend the exemption.<\/span><\/h1>\n      <p class=\"kcv-sub\">A Dutreil pact lawyer in Paris deals with the collective commitment, the individual commitment, the management function, the intermediate or active holding company (holding animatrice), certificates and tax audits. The 75% exemption from transfer duties on the value of the shares applies when they are passed on, but it is not secured on that day: it is kept until each commitment expires, and defended document by document when the tax authority challenges it.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">Before any sale, contribution, merger, change of director or gift of shares placed under a pact, have the effect of the transaction on the current commitments checked. A reassessment proposal (proposition de rectification) opens response deadlines that must be met.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">Dutreil pact \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the pact and its registration, the deed of gift or the inheritance return, the articles of association, the group chart and, if there is one, the letter from the tax authority: the firm reviews whether the commitments are compliant and the risk of the exemption being challenged.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur 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\u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s 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l\u2019obligation de d\u00e9livrer un logement d\u00e9cent pendant toute la dur\u00e9e du bail et l\u2019ordonnance du tribunal judiciaire de B\u00e9ziers du 31 mars 2026 sur une climatisation install\u00e9e sans autorisation.\",\"auteur\":\"Science \\u0026 Vie\",\"paraphrase\":true}]},\"frandroid\":{\"nom\":\"Frandroid\",\"articles\":[{\"titre\":\"Fin de Rakuten France : comment r\u00e9cup\u00e9rer vos factures, vos garanties et vos points Club R\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.frandroid.com\/culture-tech\/web\/3266559_fin-de-rakuten-france-comment-recuperer-vos-factures-vos-garanties-et-vos-points-club-r\",\"citation\":\"Le cabinet Kohen Avocats leur conseille de retirer cet argent et de t\u00e9l\u00e9charger tout leur historique avant le 10 novembre.\",\"auteur\":\"Frandroid\",\"paraphrase\":true},{\"titre\":\"Goutte-\u00e0-goutte et inondation : que faire quand la climatisation du voisin ruine votre terrasse 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aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Tax law \u00b7 Paris 17th<\/p>\n    <h2>What a <em>Dutreil pact lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Tax law<\/li><li>Business succession<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, lawyer at the Paris Bar, can act for company directors, shareholder families and heirs to prepare, follow and defend a transfer made under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the French General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a>.<\/p>\n    <p class=\"kcv-p\">The firm does not treat the Dutreil pact as a formality of the deed of gift. It examines the whole chain of conditions: eligible activity, thresholds of the collective commitment, registration date, individual commitment of the heirs or donees, management function, holding structure and certificates to be produced.<\/p>\n    <p class=\"kcv-p\">Recent decisions show the exemption being challenged on the basis of a fact occurring after the transfer: a sale between family members, a director who is not the person the statute designates, an unregistered amendment, or a holding company whose actual activity does not meet the statutory definition.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>Commitments to be kept over time<\/h3><p>The collective commitment lasts at least two years, after which each heir or donee keeps the shares received for six years, under the version of the text in force on 1 November 2026.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>An effective, designated management role<\/h3><p>A signatory or a recipient of the transfer must perform the management function throughout the collective commitment and the three years following the transfer.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>A challenge that can be contested<\/h3><p>The reassessment period, the exact scope of the breach and the statutory exceptions for restructurings are checked before responding to the tax authority.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Commitments, management, activity: <em>the rules of the regime<\/em><\/h2>\n<p class=\"kcv-lead\">Five rules govern the analysis of a Dutreil pact, before and after the transfer.<\/p>\n<ol class=\"kcv-conds\">\n  <li>The exemption applies to 75% of the value of the shares transferred, provided that a collective retention commitment of at least two years is in progress on the day of the transfer and covers, for an unlisted company, at least 17% of the financial rights and 34% of the voting rights (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B, (a) and (b), of the General Tax Code<\/a>). This commitment can be relied on against the tax authority only from the registration of the deed recording it. The judicial court of Paris (tribunal judiciaire) applied this to an accession amendment, noting: \"However, this deed was not registered\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67992f58ca73a1c9dee882dc\" target=\"_blank\" rel=\"noopener\">TJ Paris, 9th ch. 2nd sect., 28 January 2025, No. 23\/00883<\/a>, a decision made under the former Dutreil regime for wealth tax).<\/li>\n  <li>Each heir, donee or legatee undertakes in the deed to keep the shares received for six years from the end of the collective commitment, under the version of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B, (c)<\/a> in force since 21 February 2026; the earlier version provided for four years. The Court of Cassation (Cour de cassation) holds that \"the transfer of the shares by the donee during the collective retention commitment, even to a partner bound by that commitment, makes it impossible to comply with the donee's individual commitment\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6566e2c118106f8318ba9e80\" target=\"_blank\" rel=\"noopener\">Cass. com., 29 November 2023, No. 21-25.329<\/a>).<\/li>\n  <li>One of the signatories or one of the recipients of the transfer must carry on in the company, throughout the collective commitment and the three years following the transfer, their main professional activity if the company is a partnership, or one of the management functions listed in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 975 of the General Tax Code<\/a> if it is subject to corporation tax. Where the commitment is deemed to have been given, the exemption applies only if, during those three years, \"one of the heirs, donees or legatees actually carries on in the company his or her main professional activity, if it is a partnership within the meaning of Articles 8 and 8 ter of the same Code\" (our translation), or one of the management functions provided for by law where the company is subject to corporation tax (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65b0b5ff8d0ccf000877e22c\" target=\"_blank\" rel=\"noopener\">Cass. com., 24 January 2024, No. 22-10.413<\/a>).<\/li>\n  <li>The company must carry on an industrial, commercial, craft, agricultural or professional activity, the management of its own assets being excluded; the statute treats the active holding company of its group (holding animatrice) as a commercial company (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a>). For a transfer on death, the Court of Cassation specifies that \"it is on the day of death, the chargeable event, and not on the day of the inheritance return, that the operating character of the companies whose shares are transferred must be assessed\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6942531961c46255e1715371\" target=\"_blank\" rel=\"noopener\">Cass. com., 17 December 2025, No. 24-17.415<\/a>). For a company with mixed activity, the Paris court of appeal (cour d'appel) refused the exemption to a company whose turnover came mainly from property letting, recalling the rule of \"the exemption then concerning businesses with a predominant industrial, commercial, craft, agricultural or professional activity\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca6997b04c3b538e958f02\" target=\"_blank\" rel=\"noopener\">CA Paris, P\u00f4le 5, ch. 10, 26 October 2020, No. 19\/15261<\/a>). Under the former Dutreil regime for wealth tax, the Court of Cassation set aside a judgment that relied on ratios alone, \"this predominance being assessed in light of a set of indicators determined according to the nature of the activity and the conditions in which it is carried on\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65f14ffc28057200093c3e7d\" target=\"_blank\" rel=\"noopener\">Cass. com., 13 March 2024, No. 22-15.300<\/a>).<\/li>\n  <li>The tax authority's right of reassessment for registration duties may be exercised until the end of the third year following the year of registration where the deed sufficiently discloses that duties are due (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L180 of the Tax Procedure Code<\/a>), failing which until the end of the sixth year following the year of the chargeable event (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L186<\/a>). The judicial court of Caen held that \"the shortened limitation period of Article L180 of the Tax Procedure Code applies to this dispute and the limitation period began to run on the date of registration\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69f8ffddcdc6046d4798ed4b\" target=\"_blank\" rel=\"noopener\">TJ Caen, 28 April 2026, No. 24\/01552<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Since 21 February 2026, a fraction of the value of the shares representing certain assets not used in the business (housing, passenger cars, works of art, wines, racehorses, pleasure boats) is no longer exempt. The applicable version is checked as at the date of each transfer.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to send, <em>depending on your situation<\/em><\/h2>\n<p class=\"kcv-lead\">The deeds, their registration dates and the chronology of the functions performed make it possible to verify each condition.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Situation A<\/p><p class=\"kcv-opt-t\">You are preparing or following a transfer<\/p><ul><li>Collective commitment pact, amendments and proof of their registration<\/li><li>Up-to-date articles of association, notably the voting clauses between usufructuary and bare owner<\/li><li>Group chart, shareholding table and accounts of the intermediate companies<\/li><li>Minutes appointing the directors and proof of their functions<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Situation B<\/p><p class=\"kcv-opt-t\">The tax authority challenges the exemption<\/p><ul><li>Request for a certificate, reassessment proposal and all replies already sent<\/li><li>Deed of gift or inheritance return with its annexes and registration date<\/li><li>Certificates issued by the company and by each company in the chain of holdings<\/li><li>Deeds of the transactions carried out during the commitments: sales, contributions, mergers<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Do not sign any sale, contribution or amendment concerning shares under a pact before checking the end date of each commitment and the exceptions provided for by the text.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>Inheritance tax<\/li><li>Tax litigation<\/li><li>Company law<\/li><li>Holding company and group<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>supports you<\/em><\/h2>\n<p class=\"kcv-lead\">Reconstruct the commitments, measure the risks, then prepare the transaction or the response.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Reconstructing the chronology of the commitments<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm dates each deed, each registration, each appointment and each movement of shares, then calculates the end of the collective commitment and of each individual commitment.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Checking the conditions one by one<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Thresholds, eligible activity, excluded assets, intermediate or active holding company, management function and voting clauses in the event of dismemberment of ownership are tested against the text and recent decisions.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Securing the planned transaction<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Before a sale, contribution, merger or new gift, the firm checks whether a statutory exception applies and drafts the necessary commitments or certificates.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Responding to the tax authority<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">In the event of an audit, the firm examines the limitation period, the exact scope of the alleged breach and the evidence, then prepares the observations, the claim or the action before the judicial court.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The judge rules on the documents. A management function, an operating activity or accession to the pact is demonstrated by contemporaneous, precise and consistent evidence, which the tax authority and then the judge examine one by one.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The chronology of <em>a Dutreil pact<\/em><\/h2>\n<p class=\"kcv-lead\">From the signature of the collective commitment to the end of the individual commitment, with the reassessment period specific to each deed.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Signature and registration<\/p><p><strong>Before the transfer, for at least two years.<\/strong> The collective commitment can be relied on against the tax authority from the registration date of the deed recording it; it must be in progress on the day of the transfer, without its two years necessarily having elapsed.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Transfer<\/p><p>The deed of gift or the inheritance return contains the individual commitment and the company's certificate that conditions (a) and (b) are met.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">End of the collective commitment<\/p><p>The thresholds must be met until this date; each recipient's individual commitment starts to run from that date.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Three years after the transfer<\/p><p>End of the obligation for a signatory or recipient to perform an effective management role, if the collective commitment has itself ended; otherwise this obligation continues until that date.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">End of the individual commitment<\/p><p>Six years after the end of the collective commitment in the current version; a certificate is sent to the tax authority within three months.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Reassessment period<\/p><p>Until the end of the third year following the year of registration if the deed sufficiently discloses that duties are due, and of the sixth year following the year of the chargeable event in other cases.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before acting<\/em><\/h2>\n<p class=\"kcv-lead\">A Dutreil exemption is verified condition by condition, at each relevant date.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Collective commitment: registration date, signatories, shares covered and compliance with the thresholds until its end.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Individual commitments: exact end date for each recipient and absence of any sale or gift not covered by an exception.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Management: identity of the person who manages, status as signatory or recipient, and evidence of effective performance over three years.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Activity and assets: operating character on the day of the transfer, active or intermediate holding company, assets excluded since 21 February 2026.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Audit: date of the deed, content disclosed to the tax authority, applicable reassessment period and penalties applied.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">The most frequent situations and the first priority in each.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Gift of shares in a family company<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Registered pact, articles of association, shareholding table, company certificate.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> The collective commitment, entered into for at least two years, must be in progress on the day of the gift.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Check the thresholds and the management, draft the individual commitment in the deed.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Death of a shareholder with no signed pact<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Shares held, the company's activity, identity of the heirs and shareholders.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> The post mortem commitment is entered into within six months following the transfer.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Examine the commitment deemed to have been given or organise the heirs' commitment.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Sale or gift between family members<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Dates of the commitments, sale deeds, capacity of the seller.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> A sale by a donee before the end of the individual commitment is in principle a breach.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Postpone the transaction or check for a statutory exception before signing.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Contribution of the shares to a holding company<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Composition of the holding company's assets, split of the share capital, directors.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> The conditions of (f) must be met until the end of the commitments.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Check the three-quarters share of the capital, the management and the holding company's commitment.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Active or intermediate holding company<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Agreements, minutes, group chart, accounts and activity of the subsidiaries.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> The activity is assessed from the pact until the end of the individual commitment.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Gather the evidence of active management of the group or apply the proportionality rule.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Proposed reassessment received<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Proposal, registered deeds, certificates, evidence of management.<\/p><p class=\"kcv-p\"><strong>Deadline:<\/strong> The response deadline appears on the proposal; the limitation period is checked immediately.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Reasoned observations, then a claim and court action if necessary.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>Dutreil pact<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">14 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>What does a lawyer's work on a Dutreil pact cover?<\/summary><div class=\"a\"><p>The work begins before the transfer and continues until the end of the last commitment. Before the deed, the lawyer checks that the company carries on an eligible activity, that the collective commitment reaches the thresholds and that it was registered on a date compatible with the planned transfer. The lawyer also checks the shareholding structure, the voting clauses in the event of dismemberment of ownership and the person who will perform the management role.<\/p><p>During the commitments, the lawyer examines each transaction likely to affect them: sale between shareholders, contribution to a holding company, merger, capital increase or change of director. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> provides for specific exceptions, but each has its own conditions.<\/p><p>After an audit, the lawyer analyses the reassessment proposal, the limitation period and the evidence, then prepares the response or the claim. The notary (notaire) drafts the deed of gift; the lawyer advises on tax strategy, securing the commitments and litigation. The two roles complement each other without overlapping.<\/p><\/div><\/details><details><summary>What is the difference between the collective commitment and the individual commitment?<\/summary><div class=\"a\"><p>The collective commitment is given before the transfer by the future donor or deceased person, alone or with other shareholders, for themselves and their successors. It lasts at least two years and must cover, for an unlisted company, at least 17% of the financial rights and 34% of the voting rights, thresholds to be met until its end under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a>.<\/p><p>The individual commitment is given by each heir, donee or legatee in the inheritance return or the deed of gift. It requires keeping the shares received for six years from the end of the collective commitment, under the version of the text in force since 21 February 2026.<\/p><p>The two commitments often overlap: the recipient is then bound by the individual commitment from the transfer, even though its term runs only after the collective commitment expires. The Court of Cassation drew this consequence in holding that \"that is not the case for heirs, donees or legatees, as regards the shares for which they have given an individual commitment\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6566e2c118106f8318ba9e80\" target=\"_blank\" rel=\"noopener\">Cass. com., 29 November 2023, No. 21-25.329<\/a>). According to this judgment, made on the wording of the article resulting from the law of 30 December 2005, the ability to sell between signatories of the pact therefore does not protect the donee personally.<\/p><\/div><\/details><details><summary>Does a pact signed under private signature have to be registered?<\/summary><div class=\"a\"><p>Yes, in order to take effect against the tax authority. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> provides that the collective retention commitment can be relied on against the tax authority from the date of registration of the deed recording it. An unregistered private deed may bind the shareholders among themselves, but it does not start the two-year period enforceable against the tax authority.<\/p><p>The rule also applies to deeds that amend the pact. In a case decided under the former Dutreil regime for wealth tax, a married couple relied on a company's accession to an existing commitment by way of an amendment. The judicial court of Paris noted: \"a collective retention commitment can be relied on against the tax authority only from the date of registration of the deed recording it\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67992f58ca73a1c9dee882dc\" target=\"_blank\" rel=\"noopener\">TJ Paris, 9th ch. 2nd sect., 28 January 2025, No. 23\/00883<\/a>). The claim was dismissed.<\/p><p>In practice, the firm checks the registration date of the initial deed and of each amendment. The admission of a new shareholder also requires the commitment to be renewed for at least two years. A commitment registered after the transfer does not allow the exemption to be claimed, subject to the commitment entered into by the heirs within six months of the death and to the commitment deemed to have been given.<\/p><\/div><\/details><details><summary>Can the donee sell the shares to another signatory of the pact?<\/summary><div class=\"a\"><p>The text allows the shareholders who are signatories of the collective commitment to sell or give to one another the shares subject to that commitment. This option does not extend to a donee bound by an individual commitment. In the judgment of 29 November 2023, a donee had sold shares to a company that was itself a signatory, during the collective commitment.<\/p><p>The court of appeal had annulled the assessment. The Court of Cassation set aside the judgment without referral, held that the donee had breached her individual commitment and rejected her claims for relief (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6566e2c118106f8318ba9e80\" target=\"_blank\" rel=\"noopener\">Cass. com., 29 November 2023, No. 21-25.329<\/a>). The outcome is unfavourable to the taxpayer. The judgment applies Article 787 B in the wording resulting from the law of 30 December 2005; the current text provides, in (e ter), that where a recipient sells part of their shares to another shareholder bound by the collective commitment, only the shares sold or given are called into question under the collective commitment. The judgment does not rule on that text.<\/p><p>A different solution was adopted under the former Dutreil regime for wealth tax, for a sale between signatories made after the overall six-year period, during the tacit renewal of the collective commitment. The Paris court of appeal (cour d'appel) found the tax authority's case unfounded, on the ground that \"the sale took place in 2014 when the automatically renewed collective retention commitment had not expired\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6642fedb0d8b170008581ca7\" target=\"_blank\" rel=\"noopener\">CA Paris, P\u00f4le 5, ch. 10, 13 May 2024, No. 22\/03789<\/a>). These two decisions concern different texts and situations: only an analysis of the seller's capacity, the nature of their commitment and the dates shows whether a family sale is possible.<\/p><\/div><\/details><details><summary>Who can perform the management function after a gift?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> requires that one of the shareholders who signed the collective commitment, or one of the heirs, donees or legatees, actually carries on in the company his or her main professional activity if the company is a partnership, or one of the management functions listed in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 975<\/a> if it is subject to corporation tax, throughout the collective commitment and the three years following the transfer.<\/p><p>Where the commitment is deemed to have been given, no pact has been signed, so the donor is not a signatory. The Court of Cassation infers that management during the following three years must be provided by a recipient of the transfer (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65b0b5ff8d0ccf000877e22c\" target=\"_blank\" rel=\"noopener\">Cass. com., 24 January 2024, No. 22-10.413<\/a>). The judicial court of Paris applied this solution to student donees, holding that \"the benefit of the partial exemption applies only where the donee performs the management function in the case of a collective commitment deemed to have been given\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6aa83d58195da062e0c71409\" target=\"_blank\" rel=\"noopener\">TJ Paris, 9th ch. 1st sect., 14 September 2026, No. 25\/12216<\/a>).<\/p><p>Joint management by donor and donee is not ruled out, but it must be proved. The judicial court of Privas held that the statutory condition does not exclude \"possible joint management between the donor and the donee, although evidence of it must still be produced\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69e7cd46cdc6046d470ead58\" target=\"_blank\" rel=\"noopener\">TJ Privas, 1st ch., 21 April 2026, No. 24\/00949<\/a>), and dismissed the claim for lack of documents covering the years concerned.<\/p><\/div><\/details><details><summary>What should be done when no pact was signed before the death?<\/summary><div class=\"a\"><p>There are two routes. The first is the commitment deemed to have been given: the deceased, alone or with a spouse, a civil partner (PACS) or an openly cohabiting partner, had held for at least two years shares reaching the thresholds, and one of them had for two years carried on in the company their main activity or a management function listed in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 975 of the General Tax Code<\/a>.<\/p><p>The second is the commitment entered into after the death: <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> allows the heirs or legatees to enter into the collective commitment among themselves, or with other shareholders, within six months following the transfer. In that case, the eligible-activity condition is assessed from the transfer of the shares.<\/p><p>The choice depends on the split of the share capital, the identity of those who will manage the company and the timetable for the inheritance return. The Court of Cassation also recalls that, for a transfer on death, the operating character of the companies is assessed on the day of death and not on the day of the return (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6942531961c46255e1715371\" target=\"_blank\" rel=\"noopener\">Cass. com., 17 December 2025, No. 24-17.415<\/a>). The firm therefore reconstructs the company's situation at that date before proposing a route.<\/p><\/div><\/details><details><summary>How should a holding company between the family and the operating company be treated?<\/summary><div class=\"a\"><p>Two distinct mechanisms coexist. If the holding company is an active one, that is, if its main activity is active participation in conducting the policy of its group, made up of companies it controls that carry on an eligible activity, the text treats it as itself carrying on a commercial activity; its own shares can then be placed under the pact. This status must be established by facts.<\/p><p>If the holding company is not an active one, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> allows indirect holding: the exemption applies to the value of the holding company's shares in proportion to the fraction of its gross assets represented by the shareholding under commitment. The shareholdings must then be kept unchanged at each level of interposition throughout the collective commitment, except where the interposed companies increase their shareholding. The company whose shares are transferred then keeps its shareholding during the individual commitment.<\/p><p>In both cases, the burden of proof is on the taxpayer. The Court of Cassation puts it this way: \"It is for the taxpayer who wishes to benefit from the exemption provided for by Article 787 B of the General Tax Code to prove\" (our translation) that the holding company's subsidiaries carry on an eligible activity; it refused active-holding status to a company whose property subsidiaries did not have the activity claimed (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6942531961c46255e1715371\" target=\"_blank\" rel=\"noopener\">Cass. com., 17 December 2025, No. 24-17.415<\/a>). The outcome is unfavourable to the taxpayer.<\/p><\/div><\/details><details><summary>Which of the company's assets are now excluded from the exemption?<\/summary><div class=\"a\"><p>The version of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> in force since 21 February 2026 excludes from the exemption the fraction of the value of the shares representing certain assets that are not used exclusively for the company's activity. These include in particular dwellings and residences, passenger cars, yachts, pleasure boats and aircraft, jewellery and works of art (apart from the exception the text reserves for certain works), racehorses, wines and spirits, and property used for hunting and fishing.<\/p><p>Exclusive use for the activity is assessed for at least three years before the transfer or, failing that, since the asset was acquired, and until the end of the individual commitment or, failing that, until the asset is sold. The rule extends to the same assets held by the companies that the transferred company controls.<\/p><p>In practice, the firm draws up an inventory of the assets of each company in the group, investigates their actual use and measures the fraction of value to be excluded. It also checks the version of the text applicable on the date of the transfer, since the exclusion results from the latest amendment of the article.<\/p><\/div><\/details><details><summary>Can the transferred shares be contributed to a holding company during the commitments?<\/summary><div class=\"a\"><p>Yes, on strict conditions laid down by (f) of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a>. The gross assets of the company receiving the contribution must consist of more than 50% of shareholdings in the company under commitment, after the contribution and until the end of the commitments.<\/p><p>At least three-quarters of the share capital and voting rights of the holding company must be held by the persons subject to the commitments, who must also manage it directly. The holding company undertakes to keep the contributed shares until the end of the commitments, and its shareholders keep the shares received in exchange for the same period.<\/p><p>Each of these conditions must be met until the end of the retention commitments. An investor joining the holding company's capital, an outside director or an acquisition financed by the holding company can upset the required balance. The firm checks the composition of the assets, the split of the capital and the management before the contribution, then at each later transaction involving the holding company. Mergers, demergers and capital increases are subject to separate exceptions, provided for in (g) and (h) of the same article.<\/p><\/div><\/details><details><summary>Which certificates must be produced, and when?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> provides for three moments. On the day of the transfer, the inheritance return or the deed of gift must be supported by a certificate from the company certifying that the conditions of the collective commitment and the thresholds have been met up to that day.<\/p><p>During the commitments, the heir, donee or legatee sends, at the request of the tax authority and within three months, a certificate provided by the company, certifying continuous compliance with the conditions since the transfer. At the end of the individual commitment, they send of their own accord within three months a certificate certifying that the conditions were met until their end.<\/p><p>In the case of indirect holding, each company in the chain of holdings issues a certificate for its own level. The firm can keep a calendar of these deadlines and check the content of each certificate, as it binds the company that issues it and then serves as the basis for the audit.<\/p><\/div><\/details><details><summary>How long does the tax authority have to challenge the exemption?<\/summary><div class=\"a\"><p>The right of reassessment for registration duties may be exercised until the end of the third year following the year of registration of the deed, provided the registered deed sufficiently disclosed that duties were due, without further investigation (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L180 of the Tax Procedure Code<\/a>). Otherwise, the general period runs until the end of the sixth year following the year of the chargeable event (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L186<\/a>).<\/p><p>The debate often concerns the content of the deed. In a case where the gift with division of the estate (donation-partage) and its annexes showed from the outset that the management condition was not met, the judicial court of Caen rejected the six-year period claimed by the tax authority. It held the right of reassessment time-barred, annulled the rejection decision and ordered relief from the duties and penalties (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69f8ffddcdc6046d4798ed4b\" target=\"_blank\" rel=\"noopener\">TJ Caen, 28 April 2026, No. 24\/01552<\/a>).<\/p><p>This solution, given at first instance, depends on what the deed disclosed. A breach after registration, such as a sale during the individual commitment, is not disclosed by the initial deed and calls for a different analysis. The firm therefore compares the content of the deed, the information provided afterwards and the date of the proposal.<\/p><\/div><\/details><details><summary>What should be done after a reassessment proposal that rules out the regime?<\/summary><div class=\"a\"><p>First, identify exactly which condition is targeted: collective commitment, individual commitment, management, eligible activity, excluded assets or certificate. Each complaint calls for different evidence, and the response must be made within the period stated on the proposal.<\/p><p>The firm then checks the limitation period, the regularity of the procedure and the scope of the breach. The text sometimes limits the challenge, for example to the seller alone where the other signatories meet the thresholds, or, under the collective commitment, to the shares sold only where a recipient sells part of their shares to another shareholder bound by the pact.<\/p><p>Evidence is decisive. The Lyon court of appeal confirmed the loss of the exemption after noting that the managerial role relied on, poorly paid, was not the heir's main activity, and held that \"the individual commitment to retain the shares was not satisfied by the [U] parties and they cannot claim the 75% exemption from duties on transfers for no consideration\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67e641c5391a7e1509473b9d\" target=\"_blank\" rel=\"noopener\">CA Lyon, 1st ch. civ. A, 27 March 2025, No. 20\/06755<\/a>). Penalties are argued separately: the 40% surcharge for deliberate breach requires proof of that breach, distinct from the mere failure of a condition of the regime (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1729 of the General Tax Code<\/a>).<\/p><\/div><\/details><details><summary>Can the drafter of the deed be liable for a lost exemption?<\/summary><div class=\"a\"><p>Yes, where a fault is established and it caused the loss of a chance to benefit from the regime. In a gift with division of the estate and reservation of usufruct, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 787 B of the General Tax Code<\/a> requires the usufructuary's voting rights to be limited by the articles of association to decisions on the allocation of profits. The tax authority had challenged the exemption because the articles had not been amended accordingly before the deed.<\/p><p>The judicial court of Paris held that it was for the notary (notaire) responsible for the deed \"to check that the articles of association allowed the claimants to benefit from the partial reduction of transfer duties under the 'Dutreil' scheme\" (our translation) and, failing that, to warn the clients (<a href=\"https:\/\/www.courdecassation.fr\/decision\/659eeefa6976f1c644e78368\" target=\"_blank\" rel=\"noopener\">TJ Paris, 1\/1\/2, 10 January 2024, No. 21\/09645<\/a>). It ordered the notary to compensate the loss of a chance of avoiding the reassessment.<\/p><p>This action requires showing that, properly advised, the taxpayer would have met all the conditions. The same judgment recalls that \"the liability of notaries is not subsidiary\" (our translation) and that the claimants could not be criticised for not having contested the reassessment (<a href=\"https:\/\/www.courdecassation.fr\/decision\/659eeefa6976f1c644e78368\" target=\"_blank\" rel=\"noopener\">TJ Paris, 1\/1\/2, 10 January 2024, No. 21\/09645<\/a>). The firm therefore examines in parallel the arguments available against the tax authority and the possible liability of those involved.<\/p><\/div><\/details><details><summary>Can the tax authority's position be secured before the transfer?<\/summary><div class=\"a\"><p>Two distinct tools exist. The first is the formal position on a factual situation in light of a tax provision: where a taxpayer acting in good faith submits a written, precise and complete request, the tax authority rules within three months (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L80 B of the Tax Procedure Code<\/a>). A request concerning whether an activity is eligible or whether a holding company is active requires a full account of the facts.<\/p><p>The second concerns value. A donor in good faith who performs management functions may consult the tax authority on the market value of the shares they plan to give; the tax authority has six months to reply and, for a small or medium-sized enterprise, its silence is deemed acceptance (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054140367\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054140367\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L18 of the Tax Procedure Code<\/a>). The gift must then take place within three months, on the basis of the value accepted.<\/p><p>The 50% reduction in duties provided for a gift of full ownership by a donor under seventy adds to the regime where its conditions are met (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024430025\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024430025\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 790 of the General Tax Code<\/a>). The firm prepares these requests and measures their limits.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542700\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 787 B of the General Tax Code<\/span><span class=\"kcv-art-t\">partial exemption for shares under a retention commitment<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542704\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542704\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 787 C of the General Tax Code<\/span><span class=\"kcv-art-t\">transfer of a sole proprietorship<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024430025\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024430025\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 790 of the General Tax Code<\/span><span class=\"kcv-art-t\">reduction in duties according to the donor's age<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053542691\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 975 of the General Tax Code<\/span><span class=\"kcv-art-t\">management functions covered by the regime<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1729 of the General Tax Code<\/span><span class=\"kcv-art-t\">surcharges for deliberate breach or abuse of rights<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L180 of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">reassessment period for registration duties<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L186 of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">general reassessment period<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054140367\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054140367\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L18 of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">prior agreement on value before a gift<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054674686\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L80 B of the Tax Procedure Code<\/span><span class=\"kcv-art-t\">formal position of the tax authority<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/tax-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Tax law<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/inheritance-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">Inheritance tax<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/business-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">Business taxation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/corporate-tax-litigation-lawyer-paris\/\"><span class=\"kcv-pg-t\">Business tax litigation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Company law<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>A Dutreil pact to prepare or defend? <em>Take stock today<\/em>.<\/h2>\n      <p>Send the pact, the transfer deed, the articles of association and, where relevant, the letter from the tax authority: the firm reviews the commitments, their end dates and the available defences.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"What does a lawyer's work on a Dutreil pact cover?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The work begins before the transfer and continues until the end of the last commitment. Before the deed, the lawyer checks that the company carries on an eligible activity, that the collective commitment reaches the thresholds and that it was registered on a date compatible with the planned transfer. The lawyer also checks the shareholding structure, the voting clauses in the event of dismemberment of ownership and the person who will perform the management role. During the commitments, the lawyer examines each transaction likely to affect them: sale between shareholders, contribution to a holding company, merger, capital increase or change of director. Article 787 B of the General Tax Code provides for specific exceptions, but each has its own conditions. After an audit, the lawyer analyses the reassessment proposal, the limitation period and the evidence, then prepares the response or the claim. The notary (notaire) drafts the deed of gift; the lawyer advises on tax strategy, securing the commitments and litigation. The two roles complement each other without overlapping.\"}}, {\"@type\": \"Question\", \"name\": \"What is the difference between the collective commitment and the individual commitment?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The collective commitment is given before the transfer by the future donor or deceased person, alone or with other shareholders, for themselves and their successors. It lasts at least two years and must cover, for an unlisted company, at least 17% of the financial rights and 34% of the voting rights, thresholds to be met until its end under Article 787 B of the General Tax Code. The individual commitment is given by each heir, donee or legatee in the inheritance return or the deed of gift. It requires keeping the shares received for six years from the end of the collective commitment, under the version of the text in force since 21 February 2026. The two commitments often overlap: the recipient is then bound by the individual commitment from the transfer, even though its term runs only after the collective commitment expires. The Court of Cassation drew this consequence in holding that \\\"that is not the case for heirs, donees or legatees, as regards the shares for which they have given an individual commitment\\\" (our translation) (Cass. com., 29 November 2023, No. 21-25.329). According to this judgment, made on the wording of the article resulting from the law of 30 December 2005, the ability to sell between signatories of the pact therefore does not protect the donee personally.\"}}, {\"@type\": \"Question\", \"name\": \"Does a pact signed under private signature have to be registered?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, in order to take effect against the tax authority. Article 787 B of the General Tax Code provides that the collective retention commitment can be relied on against the tax authority from the date of registration of the deed recording it. An unregistered private deed may bind the shareholders among themselves, but it does not start the two-year period enforceable against the tax authority. The rule also applies to deeds that amend the pact. In a case decided under the former Dutreil regime for wealth tax, a married couple relied on a company's accession to an existing commitment by way of an amendment. The judicial court of Paris noted: \\\"a collective retention commitment can be relied on against the tax authority only from the date of registration of the deed recording it\\\" (our translation) (TJ Paris, 9th ch. 2nd sect., 28 January 2025, No. 23\/00883). The claim was dismissed. In practice, the firm checks the registration date of the initial deed and of each amendment. The admission of a new shareholder also requires the commitment to be renewed for at least two years. A commitment registered after the transfer does not allow the exemption to be claimed, subject to the commitment entered into by the heirs within six months of the death and to the commitment deemed to have been given.\"}}, {\"@type\": \"Question\", \"name\": \"Can the donee sell the shares to another signatory of the pact?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The text allows the shareholders who are signatories of the collective commitment to sell or give to one another the shares subject to that commitment. This option does not extend to a donee bound by an individual commitment. In the judgment of 29 November 2023, a donee had sold shares to a company that was itself a signatory, during the collective commitment. The court of appeal had annulled the assessment. The Court of Cassation set aside the judgment without referral, held that the donee had breached her individual commitment and rejected her claims for relief (Cass. com., 29 November 2023, No. 21-25.329). The outcome is unfavourable to the taxpayer. The judgment applies Article 787 B in the wording resulting from the law of 30 December 2005; the current text provides, in (e ter), that where a recipient sells part of their shares to another shareholder bound by the collective commitment, only the shares sold or given are called into question under the collective commitment. The judgment does not rule on that text. A different solution was adopted under the former Dutreil regime for wealth tax, for a sale between signatories made after the overall six-year period, during the tacit renewal of the collective commitment. The Paris court of appeal (cour d'appel) found the tax authority's case unfounded, on the ground that \\\"the sale took place in 2014 when the automatically renewed collective retention commitment had not expired\\\" (our translation) (CA Paris, P\u00f4le 5, ch. 10, 13 May 2024, No. 22\/03789). These two decisions concern different texts and situations: only an analysis of the seller's capacity, the nature of their commitment and the dates shows whether a family sale is possible.\"}}, {\"@type\": \"Question\", \"name\": \"Who can perform the management function after a gift?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article 787 B of the General Tax Code requires that one of the shareholders who signed the collective commitment, or one of the heirs, donees or legatees, actually carries on in the company his or her main professional activity if the company is a partnership, or one of the management functions listed in Article 975 if it is subject to corporation tax, throughout the collective commitment and the three years following the transfer. Where the commitment is deemed to have been given, no pact has been signed, so the donor is not a signatory. The Court of Cassation infers that management during the following three years must be provided by a recipient of the transfer (Cass. com., 24 January 2024, No. 22-10.413). The judicial court of Paris applied this solution to student donees, holding that \\\"the benefit of the partial exemption applies only where the donee performs the management function in the case of a collective commitment deemed to have been given\\\" (our translation) (TJ Paris, 9th ch. 1st sect., 14 September 2026, No. 25\/12216). Joint management by donor and donee is not ruled out, but it must be proved. The judicial court of Privas held that the statutory condition does not exclude \\\"possible joint management between the donor and the donee, although evidence of it must still be produced\\\" (our translation) (TJ Privas, 1st ch., 21 April 2026, No. 24\/00949), and dismissed the claim for lack of documents covering the years concerned.\"}}, {\"@type\": \"Question\", \"name\": \"What should be done when no pact was signed before the death?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"There are two routes. The first is the commitment deemed to have been given: the deceased, alone or with a spouse, a civil partner (PACS) or an openly cohabiting partner, had held for at least two years shares reaching the thresholds, and one of them had for two years carried on in the company their main activity or a management function listed in Article 975 of the General Tax Code. The second is the commitment entered into after the death: Article 787 B of the General Tax Code allows the heirs or legatees to enter into the collective commitment among themselves, or with other shareholders, within six months following the transfer. In that case, the eligible-activity condition is assessed from the transfer of the shares. The choice depends on the split of the share capital, the identity of those who will manage the company and the timetable for the inheritance return. The Court of Cassation also recalls that, for a transfer on death, the operating character of the companies is assessed on the day of death and not on the day of the return (Cass. com., 17 December 2025, No. 24-17.415). The firm therefore reconstructs the company's situation at that date before proposing a route.\"}}, {\"@type\": \"Question\", \"name\": \"How should a holding company between the family and the operating company be treated?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Two distinct mechanisms coexist. If the holding company is an active one, that is, if its main activity is active participation in conducting the policy of its group, made up of companies it controls that carry on an eligible activity, the text treats it as itself carrying on a commercial activity; its own shares can then be placed under the pact. This status must be established by facts. If the holding company is not an active one, Article 787 B of the General Tax Code allows indirect holding: the exemption applies to the value of the holding company's shares in proportion to the fraction of its gross assets represented by the shareholding under commitment. The shareholdings must then be kept unchanged at each level of interposition throughout the collective commitment, except where the interposed companies increase their shareholding. The company whose shares are transferred then keeps its shareholding during the individual commitment. In both cases, the burden of proof is on the taxpayer. The Court of Cassation puts it this way: \\\"It is for the taxpayer who wishes to benefit from the exemption provided for by Article 787 B of the General Tax Code to prove\\\" (our translation) that the holding company's subsidiaries carry on an eligible activity; it refused active-holding status to a company whose property subsidiaries did not have the activity claimed (Cass. com., 17 December 2025, No. 24-17.415). The outcome is unfavourable to the taxpayer.\"}}, {\"@type\": \"Question\", \"name\": \"Which of the company's assets are now excluded from the exemption?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The version of Article 787 B of the General Tax Code in force since 21 February 2026 excludes from the exemption the fraction of the value of the shares representing certain assets that are not used exclusively for the company's activity. These include in particular dwellings and residences, passenger cars, yachts, pleasure boats and aircraft, jewellery and works of art (apart from the exception the text reserves for certain works), racehorses, wines and spirits, and property used for hunting and fishing. Exclusive use for the activity is assessed for at least three years before the transfer or, failing that, since the asset was acquired, and until the end of the individual commitment or, failing that, until the asset is sold. The rule extends to the same assets held by the companies that the transferred company controls. In practice, the firm draws up an inventory of the assets of each company in the group, investigates their actual use and measures the fraction of value to be excluded. It also checks the version of the text applicable on the date of the transfer, since the exclusion results from the latest amendment of the article.\"}}, {\"@type\": \"Question\", \"name\": \"Can the transferred shares be contributed to a holding company during the commitments?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, on strict conditions laid down by (f) of Article 787 B of the General Tax Code. The gross assets of the company receiving the contribution must consist of more than 50% of shareholdings in the company under commitment, after the contribution and until the end of the commitments. At least three-quarters of the share capital and voting rights of the holding company must be held by the persons subject to the commitments, who must also manage it directly. The holding company undertakes to keep the contributed shares until the end of the commitments, and its shareholders keep the shares received in exchange for the same period. Each of these conditions must be met until the end of the retention commitments. An investor joining the holding company's capital, an outside director or an acquisition financed by the holding company can upset the required balance. The firm checks the composition of the assets, the split of the capital and the management before the contribution, then at each later transaction involving the holding company. Mergers, demergers and capital increases are subject to separate exceptions, provided for in (g) and (h) of the same article.\"}}, {\"@type\": \"Question\", \"name\": \"Which certificates must be produced, and when?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article 787 B of the General Tax Code provides for three moments. On the day of the transfer, the inheritance return or the deed of gift must be supported by a certificate from the company certifying that the conditions of the collective commitment and the thresholds have been met up to that day. During the commitments, the heir, donee or legatee sends, at the request of the tax authority and within three months, a certificate provided by the company, certifying continuous compliance with the conditions since the transfer. At the end of the individual commitment, they send of their own accord within three months a certificate certifying that the conditions were met until their end. In the case of indirect holding, each company in the chain of holdings issues a certificate for its own level. The firm can keep a calendar of these deadlines and check the content of each certificate, as it binds the company that issues it and then serves as the basis for the audit.\"}}, {\"@type\": \"Question\", \"name\": \"How long does the tax authority have to challenge the exemption?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The right of reassessment for registration duties may be exercised until the end of the third year following the year of registration of the deed, provided the registered deed sufficiently disclosed that duties were due, without further investigation (Article L180 of the Tax Procedure Code). Otherwise, the general period runs until the end of the sixth year following the year of the chargeable event (Article L186). The debate often concerns the content of the deed. In a case where the gift with division of the estate (donation-partage) and its annexes showed from the outset that the management condition was not met, the judicial court of Caen rejected the six-year period claimed by the tax authority. It held the right of reassessment time-barred, annulled the rejection decision and ordered relief from the duties and penalties (TJ Caen, 28 April 2026, No. 24\/01552). This solution, given at first instance, depends on what the deed disclosed. A breach after registration, such as a sale during the individual commitment, is not disclosed by the initial deed and calls for a different analysis. The firm therefore compares the content of the deed, the information provided afterwards and the date of the proposal.\"}}, {\"@type\": \"Question\", \"name\": \"What should be done after a reassessment proposal that rules out the regime?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"First, identify exactly which condition is targeted: collective commitment, individual commitment, management, eligible activity, excluded assets or certificate. Each complaint calls for different evidence, and the response must be made within the period stated on the proposal. The firm then checks the limitation period, the regularity of the procedure and the scope of the breach. The text sometimes limits the challenge, for example to the seller alone where the other signatories meet the thresholds, or, under the collective commitment, to the shares sold only where a recipient sells part of their shares to another shareholder bound by the pact. Evidence is decisive. The Lyon court of appeal confirmed the loss of the exemption after noting that the managerial role relied on, poorly paid, was not the heir's main activity, and held that \\\"the individual commitment to retain the shares was not satisfied by the [U] parties and they cannot claim the 75% exemption from duties on transfers for no consideration\\\" (our translation) (CA Lyon, 1st ch. civ. A, 27 March 2025, No. 20\/06755). Penalties are argued separately: the 40% surcharge for deliberate breach requires proof of that breach, distinct from the mere failure of a condition of the regime (Article 1729 of the General Tax Code).\"}}, {\"@type\": \"Question\", \"name\": \"Can the drafter of the deed be liable for a lost exemption?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, where a fault is established and it caused the loss of a chance to benefit from the regime. In a gift with division of the estate and reservation of usufruct, Article 787 B of the General Tax Code requires the usufructuary's voting rights to be limited by the articles of association to decisions on the allocation of profits. The tax authority had challenged the exemption because the articles had not been amended accordingly before the deed. The judicial court of Paris held that it was for the notary (notaire) responsible for the deed \\\"to check that the articles of association allowed the claimants to benefit from the partial reduction of transfer duties under the 'Dutreil' scheme\\\" (our translation) and, failing that, to warn the clients (TJ Paris, 1\/1\/2, 10 January 2024, No. 21\/09645). It ordered the notary to compensate the loss of a chance of avoiding the reassessment. This action requires showing that, properly advised, the taxpayer would have met all the conditions. The same judgment recalls that \\\"the liability of notaries is not subsidiary\\\" (our translation) and that the claimants could not be criticised for not having contested the reassessment (TJ Paris, 1\/1\/2, 10 January 2024, No. 21\/09645). The firm therefore examines in parallel the arguments available against the tax authority and the possible liability of those involved.\"}}, {\"@type\": \"Question\", \"name\": \"Can the tax authority's position be secured before the transfer?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Two distinct tools exist. The first is the formal position on a factual situation in light of a tax provision: where a taxpayer acting in good faith submits a written, precise and complete request, the tax authority rules within three months (Article L80 B of the Tax Procedure Code). A request concerning whether an activity is eligible or whether a holding company is active requires a full account of the facts. The second concerns value. A donor in good faith who performs management functions may consult the tax authority on the market value of the shares they plan to give; the tax authority has six months to reply and, for a small or medium-sized enterprise, its silence is deemed acceptance (Article L18 of the Tax Procedure Code). The gift must then take place within three months, on the basis of the value accepted. The 50% reduction in duties provided for a gift of full ownership by a donor under seventy adds to the regime where its conditions are met (Article 790 of the General Tax Code). 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Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157083 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157083 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/tim-schmidbauer-EnC5f7At4ac-unsplash-1-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157083 post-2157083 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-unpaid-invoice-penalties-injonction-payer-abroad\/\">Your French Client Has Not Paid: Late-Payment Penalties, the 40 Euro Fee and the Injunction-to-Pay While You Live Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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A Dutreil pact lawyer in Paris deals with the collective commitment, the individual commitment, the management function, the intermediate or active holding company (holding animatrice), certificates and tax audits. The 75% exemption from transfer duties on [&hellip;]<\/p>\n","protected":false},"author":251031307,"featured_media":2157179,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2161315","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Dutreil Pact Lawyer Paris | Kohen Avocats<\/title>\n<meta name=\"description\" content=\"Dutreil pact lawyer Paris: Kohen Avocats checks your commitments, management and holding structure, and defends the exemption. 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