France's 2026 Finance Act overhauls the Pacte Dutreil regime: individual holding period extended to 6 years, exclusion of non-operating assets. Analysis of the new rules and optimisation strategies for business owners with professional assets exceeding €1 million.

The 2026 Finance Act introduces an exceptional mechanism allowing life insurance policyholders to transfer up to €152,500 per beneficiary tax-free during their lifetime. Eligibility conditions, optimisation strategies and key considerations for portfolios exceeding €500,000.