How to transfer your business at a lower cost?, How to transfer your business at a lower cost?

Fabrice Gomez

On 27/01 at 11:00

After a certain age, the question arises of the transmission of his business. A transmission that can be suffered (death of the entrepreneur) or anticipated (through a donation, in particular). As such, the transmission, by gift or by inheritance, of shares or shares of a company may be exempt from transfer duties up to 75% of their value. To benefit from it, the securities transferred must be subject to a retention agreement, also called the “Dutreil Pact”. Return on the conditions of application of this device.

Fabrice Gomez
The 27/01/2023

The partners must keep the titles transmitted for at least 2 years.

Fabrice Gomez
The 27/01/2023

The heirs must retain (individually) the titles transmitted for 4 years after the expiry of the collective retention commitment.

Fabrice Gomez
The 27/01/2023

If the conditions for benefiting from the Dutreil scheme are not met, the tax benefits may be called into question.