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 18/02/2026

Pacte Dutreil : Pourquoi faut-il s’engager à conserver les titres ? 2/4

Article juridique - Droit fiscal et droit douanier

Par Me Cristel BRISAC DA FONSECA

Pacte Dutreil : Pourquoi faut-il s’engager à conserver les titres ? 2/4

Le pacte Dutreil est un engagement de conservation de titres de sociétés familiales françaises permettant d’économiser sur les droits de transmission (réduction de la base imposable de 75%).

Intention du législateur

L'objectif du dispositif est de conserver la détention et la gouvernance des entreprises françaises en France.

En conséquence, il a été prévu un engagement de conservation des titres pendant une durée déterminée afin d'inciter les bénéficiaires de la transmission à conserver les titres sur du long terme

Besoins - Objectifs visés

Supposons que le législateur a mis en place cette règle limitante afin de veiller à la cohérence avec l’objectif du dispositif, à la préservation des ressources communes et afin de préserver une certaine équité au sein de la population

Plus précisément :

La durée de détention imposée est en cohérence avec l’objectif de pérenniser des entreprises françaises
L'obligation de conservation est la contrepartie aux diminutions des ressources fiscales investies du fait de l’utilisation du pacte tout en garantissant une certaine équité entre contribuables. En effet, 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