{"id":33167,"date":"2026-07-13T10:06:57","date_gmt":"2026-07-13T09:06:57","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=33167"},"modified":"2026-07-13T10:08:32","modified_gmt":"2026-07-13T09:08:32","slug":"dutreil-pact-stricter-yet-still-essential","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/dutreil-pact-stricter-yet-still-essential\/","title":{"rendered":"Dutreil Pact: stricter, yet still essential"},"content":{"rendered":"<div  class='avia-slideshow av-8ullsxb-deb923ad20849ff5f9d7b69d5fd54fc8 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-8ullsxb-deb923ad20849ff5f9d7b69d5fd54fc8__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-33164 avia-img-lazy-loading-not-33164\"  src='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/07\/Jerome-Bissardon-Dutreil-pact-stricter-yet-essential-july-2026.png' width='1200' height='628' title='Jerome-Bissardon-Dutreil-pact-stricter-yet-essential-july-2026' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7zk11an-f673f09aa0f20f2102023e58f29dde33\">\n#top .av-special-heading.av-7zk11an-f673f09aa0f20f2102023e58f29dde33{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-7zk11an-f673f09aa0f20f2102023e58f29dde33 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-7zk11an-f673f09aa0f20f2102023e58f29dde33 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-7zk11an-f673f09aa0f20f2102023e58f29dde33 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-7zk11an-f673f09aa0f20f2102023e58f29dde33 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-7zk11an-f673f09aa0f20f2102023e58f29dde33 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-7zk11an-f673f09aa0f20f2102023e58f29dde33 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Dutreil Pact: stricter, yet still essential<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; July 2026<br \/>\nJ\u00e9r\u00f4me Bissardon<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7lqexvz-3d63c6905ea6f2d44e3c026a8abf16d6\">\n#top .hr.hr-invisible.av-7lqexvz-3d63c6905ea6f2d44e3c026a8abf16d6{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-7lqexvz-3d63c6905ea6f2d44e3c026a8abf16d6 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mrizgoxl-f2d4a7f282f204a0611524b334a9a4be-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2026\/07\/Allnews-Jerome-Bissardon-pacte-Dutreil-strict-incontournable-juillet-2026.pdf'  class='avia-button av-mrizgoxl-f2d4a7f282f204a0611524b334a9a4be av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download PDF\"><span class='avia_iconbox_title' >Download PDF<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7cibcnj-db1b576ec385fe920ca7cb058b04a26f\">\n#top .hr.hr-invisible.av-7cibcnj-db1b576ec385fe920ca7cb058b04a26f{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-7cibcnj-db1b576ec385fe920ca7cb058b04a26f hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-onhfwv-3311d80bc2ea9e6439bc2742fcda14e3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Since the termination of the French-Swiss inheritance and gift tax treaty took effect on January 1, 2015, transfers of assets involving France and Switzerland require particular vigilance. Without proper planning, the tax burden can be considerable, with transfer duties on gifts reaching up to 45% between parents and children and 60% between third parties.<\/p>\n<p>However, a transfer may be subject to French taxation even when the company or its shareholding structure has strong Swiss ties. This is particularly the case when a business owner residing in Switzerland transfers a French or Swiss company, whilst one or more heirs, legatees or donees reside in France, or when a French resident transfers a Swiss company.<\/p>\n<p>In this context, the scheme set out in Article 787 B of the French General Tax Code remains, to date, the best tool for business succession planning. Its significance remains considerable: subject to compliance with strict conditions, it allows for a 75% exemption on the value of the shares transferred.<\/p>\n<p>The reform introduced by the 2026 Finance Act has not called this framework into question. It has, however, tightened the conditions and made the scheme more technically complex.<\/p>\n<p>The first change is that the reform excludes certain assets from the scope of the scheme. Until now, provided that the company was primarily engaged in an eligible activity, the partial exemption was intended to cover the full value of the transferred shares, even where certain assets were not directly allocated to the operational activity (provided that such assets were not predominant). Going forward, certain assets may be excluded from the scheme if they are not exclusively used for the eligible activity.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6b50a4v-14ea892a351006696cf30b455bd160d8\">\n#top .av-special-heading.av-6b50a4v-14ea892a351006696cf30b455bd160d8{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-6b50a4v-14ea892a351006696cf30b455bd160d8 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-6b50a4v-14ea892a351006696cf30b455bd160d8 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-6b50a4v-14ea892a351006696cf30b455bd160d8 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-6b50a4v-14ea892a351006696cf30b455bd160d8 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-6b50a4v-14ea892a351006696cf30b455bd160d8 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-6b50a4v-14ea892a351006696cf30b455bd160d8 av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_hr  av-inherit-size av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >The conclusion is clear: the Dutreil scheme is now stricter, more technical and more demanding in terms of compliance monitoring. However, when properly prepared and structured, it has lost none of its effectiveness.<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5nhfzlb-4890d88767623c70192aa025ab53305a\">\n#top .hr.hr-invisible.av-5nhfzlb-4890d88767623c70192aa025ab53305a{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-5nhfzlb-4890d88767623c70192aa025ab53305a hr-invisible  avia-builder-el-7  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-5akr5xr-aa8ee6fff756c383accfb717c8485429 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Fortunately, the legislation sets out an exhaustive list of the assets concerned: assets dedicated to hunting or fishing, passenger vehicles, yachts, pleasure boats and aircraft, jewellery, precious metals, works of art, collectors\u2019 items and antiques, racehorses or competition horses, wines and spirits, as well as dwellings and residential properties. Other assets are therefore not affected. However, when an asset falls within one of these categories, the assessment becomes more rigorous, particularly as the law itself does not specify the method for calculating the applicable pro rata share.<\/p>\n<p>Above all, this new requirement is not assessed solely on the date of the transfer. The exclusive allocation of these assets to the eligible activity must be demonstrated throughout a prior period \u2013 in principle, three years \u2013 and must then continue after the transfer until the end of the individual holding commitment or until the disposal of the asset. In practice, this requires a more detailed review of the composition of the assets and their allocation, including, where applicable, at the level of controlled subsidiaries and sub-subsidiaries.<\/p>\n<p>Second change: the duration of the individual holding commitment is extended from four to six years for transfers carried out on or after 21 February 2026. As a result, the minimum overall commitment period now effectively extends to eight years. This change lengthens both the constraints imposed on beneficiaries and the period during which compliance with the scheme\u2019s conditions must be demonstrated. Since 2022, the eligible business activity must be maintained throughout the entire holding period.\u00a0 This requirement is particularly significant when the company is an active holding company (\u201cholding animatrice\u201d).<\/p>\n<p>The conclusion is clear: the Dutreil scheme is now stricter, more technical and more demanding in terms of compliance monitoring. However, when properly prepared and structured, it has lost none of its effectiveness.<\/p>\n<p>This is precisely why the period extending roughly until the end of the first half of 2027 represents a key moment: with the presidential election approaching, followed potentially by a post-election budget bill, it is not unreasonable to expect that business succession planning and preferential tax regimes could once again become subjects of political debate.<\/p>\n<p>In these circumstances, the right approach is neither haste nor delay. It is anticipation. Business owners and families concerned should now verify whether the company or group is eligible for the scheme, identify the assets that could affect the exemption, compile the necessary documentation and, where the conditions are met, consider implementing a Dutreil gift transfer before the end of the year and, in any event, before any potential legislation in 2027 that might alter the rules.<\/p>\n<p>Ultimately, although the conditions of the Dutreil scheme have become more restrictive, it remains the most effective tool for transferring a business, whether in a purely domestic French context, a French-Swiss context or an international one. It is precisely because it remains unrivalled that it must be implemented rigorously and without delay.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-518uefj-f7177b08fb1fda0bebe1d297e761ea4a\">\n#top .hr.hr-invisible.av-518uefj-f7177b08fb1fda0bebe1d297e761ea4a{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-518uefj-f7177b08fb1fda0bebe1d297e761ea4a hr-invisible  avia-builder-el-9  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-48vwaa7-3116529a2f39f5ecc433554b05de2139 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/www.fbt-avocats.ch\/en\/portfolio-item\/jerome-bissardon\/\">J\u00e9r\u00f4me Bissardon<\/a><br \/>\nPartner, Paris<br \/>\nMember of FBT\u2019s <a href=\"https:\/\/www.fbt-avocats.ch\/en\/competence\/tax-and-corporate-lawyers\/\">Tax Law<\/a> &amp; <a href=\"https:\/\/www.fbt-avocats.ch\/en\/competence\/corporate-and-commercial-law\/\">Corporate and Commercial Law<\/a> groups<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3ttqytr-17296697c737a7ab15669efaec226528\">\n#top .av-special-heading.av-3ttqytr-17296697c737a7ab15669efaec226528{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-3ttqytr-17296697c737a7ab15669efaec226528 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-3ttqytr-17296697c737a7ab15669efaec226528 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-3ttqytr-17296697c737a7ab15669efaec226528 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all 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href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=Dutreil%20Pact%3A%20stricter%2C%20yet%20still%20essential&#038;url=https:\/\/www.fbt-avocats.ch\/en\/dutreil-pact-stricter-yet-still-essential\/' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello'  title='' data-avia-related-tooltip='Share on LinkedIn'><span class='avia_hidden_link_text'>Share on LinkedIn<\/span><\/a><\/li><\/ul><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1bpfp73-e44379947a95bb009d2f3f69e7cbd579\">\n.flex_column.av-1bpfp73-e44379947a95bb009d2f3f69e7cbd579{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1bpfp73-e44379947a95bb009d2f3f69e7cbd579 av_one_fifth  avia-builder-el-17  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  '     ><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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requirements.<\/p>\n","protected":false},"author":26,"featured_media":33157,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84,655],"tags":[560],"datespeciale":[],"class_list":["post-33167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media-and-news","category-news","tag-allnews-en","competences-corporate-and-commercial","competences-tax","auteurs-jerome-bissardon-en","date-publication-2224","diffusion-groupe-fiscal-en","diffusion-groupe-societes-et-contrats-en","diffusion-medias-en","diffusion-news-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Dutreil Pact: stricter, yet still essential<\/title>\n<meta name=\"description\" content=\"The Dutreil regime remains a highly valuable tool for business succession planning, 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