donations et successions – Évolution du pacte Dutreil

This written question concerns the evolution of the Dutreil Pact, a French tax provision that provides significant tax relief for the transmission of businesses through donations or successions. It aims to ensure the continuity of family businesses. The question likely seeks clarification or proposes changes regarding how the pact applies to current economic conditions and business structures, potentially affecting business owners, heirs, and the French tax system.