The Dutreil agreements are fundamental tools for the sustainability and development of family businesses and employment. Despite a certain success, there are aspects that can be improved. Jean-François DESBUQUOIS and Pascal JULIEN SAINT-AMAND, Althémis Paris notaire, present the main difficulties of application and areas of uncertainty that weaken these mechanisms and make them unnecessarily complex. They recommend legislative modification or changes in administrative doctrine to restore the full potential of these regimes.
This study is only available in French.