Overview
- Oxfam and the Cour des comptes have publicly urged changes to the pact Dutreil, with Oxfam framing the rule as a vehicle that largely benefits very large inheritances.
- Oxfam published its study on Tuesday, September 22, 2026, reporting that only about 13% of transfers using the pact involve the small and mid-sized industrial firms the rule was meant to protect.
- Budget estimates put the pact's cost at roughly 3 billion euros a year according to the Cour des comptes and about 4 billion euros for 2026 per Bercy, creating a measurable shortfall for public finances.
- Oxfam proposes specific changes such as cutting the exemption from 75% to 50%, capping relief at around €1 million, and adding job-retention requirements, while Prime Minister Sébastien Lecornu has publicly opposed altering the pact.
- The timing of these critiques, close to the 2027 budget review, opens a window for reform and means lawmakers will likely weigh revenue recovery, support for genuine family firms, and political resistance in coming budget debates.