donations et successions – Précision du régime Dutreil

This written question seeks clarification on the application of the Dutreil regime, a tax provision in French law that offers reduced tax rates for donations and successions of family businesses. The aim is to ensure its precise application and prevent potential misinterpretations. The clarification is important for business owners, heirs, and tax advisors involved in transferring family businesses. It aims to provide certainty regarding the tax treatment of such transfers, potentially impacting business continuity and family wealth.