Maître Cristel BRISAC DA FONSECA

Avocat au barreau de Lyon

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Droit des successions et donations

Barreau : Lyon

Adresse : 127 rue Pierre Corneille 69003 LYON

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Publié le 04/02/2026

Pourquoi limiter le dutreil aux activités économiques ? 1/4

Article juridique - Droit fiscal et droit douanier

Par Me Cristel BRISAC DA FONSECA

Pourquoi limiter le dutreil aux activités économiques ? 1/4

Pourquoi seules les sociétés ayant une activité opérationnelle peuvent bénéficier du le pacte Dutreil?

Créé en 2003 afin de favoriser la transmission des entreprises familiales au sein de la famille.

Aujourd'hui nous allons nous intéresser à l'engagement de conservation de titres de sociétés familiales françaises permettant d’économiser sur les droits de transmission.

Comme évoqué avant, l'intention du législateur était de permettre la conservation de la détention et de la gouvernance des entreprises françaises en France et au sein des familles fondatrices.

Une restriction était donc de limiter cet avantage aux activités opérationnelles. Ce point est rappelé dans le cadre de la loi de finance de 2026 qui exclu des valeurs pouvant bénéficier de la réduction tous les biens considérés comme personnels ou somptuaires : yacht, voiture de luxe, résidence utilisé à un prix inférieur à la valeur du marché, chevaux de courses ou de sport...

Ici, le législateur rappelle son intention de départ : le dispositif a vocation à pérenniser des entreprises familiales françaises qui ont des activités et des employé.e.s en France et non pas des véhicules de défiscalisation.

En effet, nous pourrions imaginer que le législateur a mis en place la condition de l'activité de la société dont les titres sont dutreillés afin de veiller à la sécurité, la souveraineté et l’autonomie de la population et que c'est pour cette raison qu'une exclusion de certains biens détenus par la société bénéficiant du régime est intégrée à la loi.

Plus précisément : Pour sécuriser la détention des entreprises ayant une activité effective en France, Favoriser l’autonomie du pays dans la production de biens et services Préserver les emplois existants sur le territoire

Aujourd'hui, une attention particulière doit être apportée sur les finances publiques et il ressort d'un rapport de la cour des comptes que la perte de recettes fiscales due au Dutreil se serait élevé à 4 milliards en 2023 et 5,5 milliards en 2024 au lieu des 800 millions estimés pendant longtemps.

En cette période, il est donc important d'aligner vos valeurs et besoins à l’intention qui est à l’origine d’un dispositif juridique ou fiscal.

Fichier attaché