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Context

The mechanism known as the “Pacte Dutreil”, in place since the early 2000s, makes it possible to plan for and limit taxation under free transfer duties (DMTG) when control of a business is passed on to family members of the transferring entrepreneur.

Presentation

This research project aims to evaluate the effects of the Dutreil scheme on entrepreneurs’ behaviour and the performance of family-owned businesses.

Research Team

This project is led by the pole Firms.
Coordinator: Laurent Bach

Partners

Cour des Comptes
Last modified: July 20, 2026