Instaurer un meilleur cadre pour le pacte Dutreil

This legislative proposal aims to refine the 'Dutreil Pact,' a French tax mechanism designed to facilitate the transmission of family businesses. By improving the legal framework, the proposal seeks to make it easier for business owners to pass their companies to the next generation while reducing the tax burden. This primarily affects family-owned business owners and heirs in France. The changes would likely simplify the conditions for tax exemptions on gift and inheritance taxes for business assets.