Question to an expert
I am considering transferring my business, am I eligible for the Dutreil tax regime?
In order to benefit from the Dutreil pact, a system which aims to facilitate the transfer of family businesses through a tax advantage, the company must, in particular, carry out an eligible activity.
According to’article 787 B of the general tax code (CGI), this had to be industrial, commercial, artisanal, agricultural or liberal. To put an end to the numerous disputes which have arisen around this laconic definition, the legislator has clarified its contours in the finance law for 2024.
Thus, it confirms the administrative doctrine by deciding that eligible commercial activities are those covered by the CGI, with the exception of the management by a company of its own real estate assets. Furnished and equipped rental activities are therefore excluded.
Core business
The finance law then specifies that the operational activity must be carried out primarily by the company. In other words, the commercial, agricultural, artisanal, industrial or liberal activity must be preponderant in relation to the civil activity of the said company.
Finally, setting up a Dutreil pact is permitted on the securities of a “hosting holding company”, which the law now defines according to the following criteria: its main activity is active participation in the conduct of the group’s policy, it is made up of eligible companies that it controls directly or indirectly, and, where applicable, it provides administrative, financial and legal services on a purely internal basis.