Business succession: 2026 finance law refocuses Dutreil pact

The 2026 finance law modifies the conditions of the Dutreil pact, a key mechanism for business succession in France.

Published 17sem35 sources✓ ConfirmedNotableupdated 4j

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The fact

The reform redefines eligibility criteria and associated tax benefits.

The objective is to refocus the mechanism on traditional family transfers.

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RFI

France Info Politique

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Auto-synthesis from 35 media sources · identified on April 14, 2026

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