Commercial Lawyer – Hotel – Catering – Tax reductions by transmitting its restaurant or hotel to his children ? Dutreil Pact
Commercial Lawyer : Investment
mother handing key to daughter
The Tax law reserves an opportunity for the owner of a restaurant, hotel, discotheque, who wishes to receive the profits of his company and also wishes to pass it on to his children in the future with a tax that is lighter than the inheritance tax which are heavy.
He can sign a private pact with his children. A Pact called “Dutreil” in french.
This pact allows it to benefit from a 75% abatement on the basis of the rights, ie the “value of the company” (calculated according to the rights given) in addition to the direct € 100,000 per parent and per child.
If the donor makes the donation before the age of 70, a reduction of the 50% fee is only possible when the donation is made in full ownership.
A commitment to retain the company’s shares by the signatories is required for 2 years, and by the donees for 4 years at the end of these two years. The commitment must cover at least 20% of the capital in the case of listed companies or 34% in default.
It is also possible to benefit from 5 years of averaging of payments of rights and then to split the maturities over 10 years.
The use of a notary is not necessary if the donation relates to shares or shares. Thus notarial fees will be non-existent.
The SELARL Law Firm Petroussenko advises you and draws up these commitments in order to secure the operation as best as possible. You can contact the Cabinet at :
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SELARL Cabinet PETROUSSENKO
Avocats à la Cour
72 avenue de WAGRAM 75017 PARIS
Tel : 0156810580
Fax : 0142966492
cabpetroussenko@orange.fr
http://cabinet-petroussenko.com/