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

Ludivine Chalençon () and Aurélien Rocher ()
Additional contact information
Ludivine Chalençon: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon
Aurélien Rocher: UJML3 Droit - Université Jean Moulin Lyon 3 - Faculté de Droit - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon

Post-Print from HAL

Abstract: 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.

Keywords: succession; Small and Medium-Sized family firms; donation; Dutreil agreement; transmission à titre gratuit; PME familiales; Pacte Dutreil (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Published in Revue management & avenir, 2015, 5 (79), pp.125-141. ⟨10.3917/mav.079.0125⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01212842

DOI: 10.3917/mav.079.0125

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().