droit75 %The 75% exemption no longer applies to all transmitted assets✓ Confirmed · 2 sources

The 2026 Finance Law extends the Dutreil Pact to eight years of commitment

Article 8 of the 2026 Finance Law amends the Dutreil Pact regime (CGI, Art. 787 B).

Published 7sem2 sources✓ ConfirmedImportantupdated 7sem

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The minimum holding period increases from four to six years for individual commitments, totaling eight years.

The 75% exemption no longer applies to all transmitted assets.

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Auto-synthesis from 2 media sources · identified on September 22, 2026