Tightening of the Pacte Dutreil
Tightening of the Pacte Dutreil business transfer scheme: the individual holding commitment is extended from 4 to 6 years, and luxury assets not used for the business are excluded from the 75% exempt base.
Measure originators
No official estimate found for this measure.
Measure impact
The Pacte Dutreil provides a 75% exemption from transfer duties when a family business is passed on. The 2026 initial budget act (LFI 2026) tightens the scheme: the individual commitment to hold the shares is extended from 4 to 6 years. Luxury assets unrelated to the business (yachts, collector cars, jewellery) are excluded from the exempt base. Limited impact on SMEs and micro-businesses; mainly targets large family businesses.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration