Former Minister Renaud Dutreil was the guest of the CNCC and CSOEC during the 9th Evaluation Day which took place on November 15 in Paris. He returned in particular to the Dutreil pact of which he was at the origin, the context of its adoption and the stakes of the time.
As a reminder, the Dutreil system is essential in the taxation of business transfers. Concretely, it allows an organization to be transferred by benefiting from a very large tax deduction against a commitment to retain securities. The idea is to promote business transfer, identified as a key issue in the economy.
“A good reform must be able to generate energy”
“We are in 2002 and Jacques Chirac is a candidate for the presidential election” remembers Renaud Dutreil. “Chance or necessity? He puts two words in his economic program: business creation and transfer. At the time, it is true that the entrepreneurial demographics led to think that many leaders were going to hand over. It was therefore necessary to prepare the subject. “
Bercy then advances some 250 proposals to the new Minister of SMEs. A colorful set of measures aimed at satisfying the different interests present at the time on a case-by-case basis. But Renaud Dutreil finally retains another strategy. “For me, a good reform must be able to generate energy, therefore motivate entrepreneurs” he explains. This is how the project to overhaul the tax system on business transfers was born, with “A very simple, very effective measure that all entrepreneurs would understand”. A unique device – the current Dutreil pact – which then absorbs the entire budget allocated to the minister.
“This reform is very precarious”
Today, the Dutreil pact has become a classic in business transfer, an essential tax lever to promote this type of operation. But the former minister warns: “This reform is very precarious, it can be called into question at any time. “
Why ? “Because many macroeconomic observers, inspired by the prevailing pikettism, that is to say the idea that it is necessary to redistribute from the rich to the poor, a nice idea but which can cause enormous damage to the economy. economic plan, think that it is necessary to increase the taxation on the transfer in the broad sense, without seeing that within the subject of the transfer, there is that, in particular, of the transfer of company ” considers Renaud Dutreil.
However, the transmission of patrimonial and family structures is a key economic stake, as the former minister underlined: “There is this link with the territory, with the soil, with the local population, which means that a family-owned business will probably create more jobs, further sustain its establishment, its production sites and perhaps also produce more added value for the country. ”
Hugues Robert (@HuguesRob)
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