Un meilleur encadrement du Pacte Dutreil

This legislative proposal aims to refine the rules surrounding the Dutreil Pact, a French tax mechanism designed to facilitate the transmission of family businesses. By improving the legal framework, the proposal seeks to ensure that business continuity is better protected while preventing potential abuses of the tax exemptions. This will primarily affect business owners, heirs, and family-owned companies in France who utilize tax schemes to transfer company shares to the next generation.