The family SCI allows progressive real estate transfer while eliminating joint ownership disputes and optimising estate tax. Full guide: share dismemberment, IR vs IS choice, key risks.
The French Dutreil Pact exempts 75% of a company's value from succession or gift taxes. For €1,000,000 in professional assets, taxes drop from €213,000 to just €28,000. A complete guide to eligibility conditions and combined strategies in 2026.