// definition
Dutreil relief
French business-transfer tax relief
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Short definition
French relief for qualifying business gifts and inheritances, exempting 75% of eligible value from transfer tax. Conditions cover business activity, retention and management or continued operation. A separate 50% reduction in tax due is limited to qualifying outright gifts by donors under 70.
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Knowledge map
Intuition
The exemption reduces taxable value; any reduction under article 790 then applies to the tax due.
Related analyses
Primary sources
- French General Tax Code, article 787 BPartial relief for shares and conditions in force since 21 February 2026.
- French General Tax Code, article 787 CPartial relief for sole-trader business assets and continued operation.
- French General Tax Code, article 790A 50% reduction in tax due on qualifying outright gifts by donors under 70.