What the new European Commission recommendation says about facilitating SME transfers

Although the recommendation is not binding, it is particularly relevant because it anticipates the direction that future national and European policies could follow in the field of family businesses, generational renewal and tax incentives for business transfers. On 22 June 2026, the European Commission adopted Recommendation C (2026) 3799, which replaces the long-standing Recommendation 94/1069/EC […]