Tag

DUTREIL PACT
Reforms to the DUTREIL PACT
The law on the economic initiative of 1 August 2003 (Law No. 2003-721) led to the creation of Articles 787 B and 787 C in the CGI (General Tax Code). These new articles are intended to simplify and lower the cost of the transfer of a family business. This scheme called the “Dutreil Pact”, with...
Read More