The Dutreil pact was introduced in 2000 and then extended by several legislative provisions, in particular the Economic Initiative Act of 1 August 2003, known as the "Dutreil Act". This tax advantage significantly reduces tax on transfers of family businesses, by inheritance or gift, provided that family control is maintained for a minimum period and that the heirs or donees undertake to hold the shares received for several years. As this scheme has never been evaluated since its inception, the Cour considered it necessary to provide the public debate with a precise analysis of its objectives, beneficiaries and economic effects on investment and employment, together with a more robust estimate of its cost to public finances. The report is based on previously unused and unpublished tax data. It is also based on a research partnership with the Institut des politiques publiques (IPP).
