The French “Dutreil” Act and real estate business transfers
Under the French “Dutreil” Act no. 2003-761 of 01 August 2003, the inheritor or donee of a French real estate business may be eligible to transfer tax exemptions if the business's activity is civil in nature. In his article “Sociétés immobilières : Quelles sont les activités éligibles au dispositif Dutreil ?” (Expression Acheter-Louer.Fr, n° 49 Mars/Avril 2016), Réginald Legenre explains the relevant provisions of the Act and addresses the issue of businesses carrying on simultaneously several activities of diffierent kinds.
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