{"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:\/\/staging.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 &#8220;Dutreil&#8221; pact in a French-Swiss context: aprecautionary measure to effectively reduce the French tax cost of a company transfer"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2etm70-18119d64f2fb4dae83c6c7ce50a97b7b\">\n.flex_column.av-2etm70-18119d64f2fb4dae83c6c7ce50a97b7b{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2etm70-18119d64f2fb4dae83c6c7ce50a97b7b av_one_full  avia-builder-el-0  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mi4gdu37-86647a6ac38175a7a7fdc46ed645f005\">\n#top .av-special-heading.av-mi4gdu37-86647a6ac38175a7a7fdc46ed645f005{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-mi4gdu37-86647a6ac38175a7a7fdc46ed645f005 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-mi4gdu37-86647a6ac38175a7a7fdc46ed645f005 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-mi4gdu37-86647a6ac38175a7a7fdc46ed645f005 .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-mi4gdu37-86647a6ac38175a7a7fdc46ed645f005 .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-mi4gdu37-86647a6ac38175a7a7fdc46ed645f005 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-mi4gdu37-86647a6ac38175a7a7fdc46ed645f005 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_textblock  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >The <span class='special_amp'>&#8220;<\/span>Dutreil<span class='special_amp'>&#8221;<\/span> pact in a French-Swiss context: aprecautionary measure to effectively reduce the French tax cost of a company transfer<\/h1><div class='av-subheading av-subheading_below'><p>June 2023<br \/>\nJean-Luc Bochatay and J\u00e9r\u00f4me Bissardon<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-jnbvyq3d-c7f69aaf0105aaab2cdd6aefc764e89e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>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.<br \/>\nIt is true that the &#8216;extensive&#8217; 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.<br \/>\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!<br \/>\nIn this respect, the &#8220;Dutreil&#8221; scheme provided for in Article 787 B of the French General Tax Code appears &#8220;salutary&#8221; 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><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jnbvy448-af61e942265cee5c52b6bd275e002429\">\n#top .hr.hr-invisible.av-jnbvy448-af61e942265cee5c52b6bd275e002429{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-jnbvy448-af61e942265cee5c52b6bd275e002429 hr-invisible  avia-builder-el-3  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-jnbw0rxe-9ad215c44bf6d24de9f2f174dd7c3cbc-wrap avia-button-left  avia-builder-el-4  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jnbw0rxe-9ad215c44bf6d24de9f2f174dd7c3cbc\">\n#top #wrap_all .avia-button.av-jnbw0rxe-9ad215c44bf6d24de9f2f174dd7c3cbc{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jnbw0rxe-9ad215c44bf6d24de9f2f174dd7c3cbc .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/11\/Verband-Schweizerischer-Vermogensverwalter_-0623_FBT-ENG-1.pdf'  class='avia-button av-jnbw0rxe-9ad215c44bf6d24de9f2f174dd7c3cbc av-link-btn avia-icon_select-no avia-size-large avia-position-left'   aria-label=\"Read more\"><span class='avia_iconbox_title' >Read more<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":26,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[749],"datespeciale":[],"class_list":["post-30952","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-asg-en","competences-family-estate","competences-tax","auteurs-jean-luc-bochatay-en","auteurs-jerome-bissardon-en","date-publication-2023-en","diffusion-groupe-fiscal-en","diffusion-groupe-patrimoine-en","diffusion-medias-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The &quot;Dutreil&quot; 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