Doutreil Pact: details of the main professional activity

KOTO/AdobeStock In order to assess the principal nature of a professional activity, the judge examines the share of income generated by that activity. In the context of the undertaking deemed acquired, this condition applies both to the deceased on the day of the transmission and to his heir who is a signatory to the individual conservation undertaking. The case law continues to specify the conditions for the application of the Dutreil scheme. T…