"I am emotional because I'm finishing my rugby playing career at the end of the season," the 35-year-old told a news conference.
"It is a very special moment, full of emotion for me but there is no sadness since I am going to start a second life as a businessman."
Dusautoir, who captained France a record 56 times, was named World Player of the Year in 2011 after leading Les Bleus to the World Cup final, which they lost to the All Blacks.
Dusautoir won two French titles with Biarritz, and three with Toulouse, with whom he also claimed the European Cup in 2010.
He ended his international career after his 80th cap in the 62-13 defeat against New Zealand in the 2015 World Cup quarterfinals.