I am completely in favour of that. However, it should be noted that someone who plans their business transfer very well will pay between 3% and 11% tax on the total business value. We must indeed facilitate the transfer, but there is also the problem of the economic value of the business as opposed to its market value. People are taxed on the market value, but the true price of the business should be based more on its capacity to generate money. That is where the business transfer becomes a problem. That is why we want to be much more flexible on the tax transfer. We have to do more to promote the transfer rather than the dismantling of the business.
On May 10th, 2010. See this statement in context.