{"id":30952,"date":"2023-06-18T11:40:06","date_gmt":"2023-06-18T10:40:06","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=30952"},"modified":"2025-11-18T11:51:22","modified_gmt":"2025-11-18T10:51:22","slug":"the-dutreil-pact-in-a-french-swiss-context-aprecautionary-measure-to-effectively-reduce-the-french-tax-cost-of-a-company-transfer","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/the-dutreil-pact-in-a-french-swiss-context-aprecautionary-measure-to-effectively-reduce-the-french-tax-cost-of-a-company-transfer\/","title":{"rendered":"The “Dutreil” pact in a French-Swiss context: aprecautionary measure to effectively reduce the French tax cost of a company transfer"},"content":{"rendered":"

The “<\/span>Dutreil”<\/span> pact in a French-Swiss context: aprecautionary measure to effectively reduce the French tax cost of a company transfer<\/h1>

June 2023
\nJean-Luc Bochatay and J\u00e9r\u00f4me Bissardon<\/p>\n<\/div>

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The fact that a company and its shareholders are located in Switzerland sometimes makes people forget that inheritance and gift tax are payable in France, even though the deceased (or the donor) is not domiciled there, but one of his\/her heirs (or a donee) is.
\nIt is true that the ‘extensive’ scope of French tax law on gratuitous transfers is limited by certain double taxation agreements (\u201cDTAs\u201d) \u2013 such as the DTA between France and Italy, for example \u2013 but the DTA between Switzerland and France was terminated with effect from 1stJanuary 2015.
\nFailure to prepare for the transfer of a company to your children can have serious tax consequences \u2013 i.e., up to 45% in inheritance tax!
\nIn this respect, the “Dutreil” scheme provided for in Article 787 B of the French General Tax Code appears “salutary” in that it reduces the tax burden inherent in the transfer of a company by inheritance or gift by up to 75% (and sometimes more).<\/p>\n<\/div><\/section>
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