Pacte Dutreil: how can anyone do without it?

Summary — the original article was published in French as « Pacte Dutreil : Mais comment peut-on encore s’en passer ? ».

In a gloomy economic climate marked by tax instability, the Pacte Dutreil is one of the rare preferential regimes that has not been cut back — and a particularly attractive one. Yet many taxpayers have still not entered into one, or make little use of its potential.

Léa Faulcon traces the history of the regime, whose origins date back to 1996, and compares the tax cost of holding and transferring a business with and without a Pacte.

Read the original excerpt in French →