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Congratulations to our partners for their outstanding work in their respective practice areas!
With no majority in the National Assembly, a budget deficit and abysmal national debt, preparing and voting on the Finance Bill for 2025 is going to prove particularly perilous.
The fact that a company or its shareholders are located outside France sometimes makes people forget that French tax law imposes duties on gratuitous transfers in many cases, even though the deceased (or donor) is domiciled abroad. The surprise will be bitter for the heirs of an unprepared succession.
Le dispositif «Dutreil» présente un attrait indéniable dans la mesure où il permet de réduire jusqu’à 75% (et parfois au-delà) la charge fiscale inhérente à la transmission d’une entreprise.