The "Dutreil" Agreement as a Managerial, Tax and Legal Instrument for Transfers of Small and Medium-Sized Family Firms [Le Pacte Dutreil ou la Clé Managériale, Fiscale et Juridique des Transmissions de PME Familiales]
Small and Medium-Sized family firms, essential to the French economy, endure a crucial and risky period at the time of their transfer. Frequently passed on, free of charge, to the next generation, they can benefit from the so-called "Pacte Dutreil" tax exemption which supports a global and early administration of the legal and management issues related to the transfer of the organization.