{"id":14137,"date":"2016-07-07T00:30:22","date_gmt":"2016-07-06T22:30:22","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14137"},"modified":"2024-09-23T10:52:47","modified_gmt":"2024-09-23T08:52:47","slug":"donation-de-lentreprise","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/donation-de-lentreprise\/","title":{"rendered":"La donation de l\u2019entreprise"},"content":{"rendered":"<p style=\"text-align: justify;\">La transmission d\u2019une entreprise est une probl\u00e9matique importante qui peut, si elle est mal organis\u00e9e, amener l\u2019entreprise \u00e0 la faillite. La donation de l&rsquo;entreprise r\u00e9pond \u00e0 cette probl\u00e9matique.<\/p>\n<p style=\"text-align: justify;\">En effet, si le dirigeant d\u2019une entreprise, non pr\u00e9voyant, d\u00e9c\u00e8de brutalement, son entreprise se trouve bloqu\u00e9e, ses mandats sont r\u00e9voqu\u00e9s, ses titres ou son entreprise individuelle se retrouve alors en indivision entre ses h\u00e9ritiers qui doivent se la partager. Il appartient donc au dirigeant ou \u00e0 l\u2019entrepreneur de <strong>pr\u00e9parer, en amont, la transmission de son entreprise<\/strong>.<br \/>\nDans ce cadre, plusieurs mesures incitent les entrepreneurs et dirigeants \u00e0 transmettre leur affaire \u00e0 leurs proches via la donation.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur certains m\u00e9canismes de donation de l&rsquo;entreprise.<\/p>\n<h2 style=\"text-align: justify;\"><strong>I. Donation de l&rsquo;entreprise, oui, mais laquelle ?<\/strong><\/h2>\n<h3 style=\"text-align: justify;\">A. Choisir la forme de sa donation<\/h3>\n<p style=\"text-align: justify;\">Il existe plusieurs m\u00e9canismes de <strong>donation<\/strong>\u00a0pour lesquels l\u2019entrepreneur pourra opter, selon sa convenance :<\/p>\n<ul>\n<li style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-14105\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/question-214x300.jpg\" alt=\"Comment choisir sa forme de donation\" width=\"114\" height=\"160\" \/><strong>La donation simple<\/strong> est g\u00e9n\u00e9ralement choisie par le dirigeant ou l\u2019entrepreneur lorsqu\u2019il n\u2019a qu\u2019un seul enfant. Elle consiste en un acte notari\u00e9 par lequel le donateur va transf\u00e9rer, sans contrepartie, la pleine propri\u00e9t\u00e9 de ses biens au donataire.<\/li>\n<li style=\"text-align: justify;\"><strong>La donation-partage<\/strong> peut sembler plus appropri\u00e9e dans le cas o\u00f9 le donateur a plusieurs enfants. Il s&rsquo;agit d&rsquo;ailleurs plus d&rsquo;un partage que d\u2019une donation. Cette op\u00e9ration permet au donateur de r\u00e9partir ses biens entre ses futurs h\u00e9ritiers. Ces derniers peuvent d\u00e8s lors percevoir un patrimoine \u00e9valu\u00e9 au jour de l\u2019acte notari\u00e9 de donation et non pas au d\u00e9c\u00e8s.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Bon \u00e0 savoir :<\/strong> la donation-partage <strong>doit \u00eatre accept\u00e9e par les b\u00e9n\u00e9ficiaires<\/strong>. Ces derniers ne sont pas obligatoirement les enfants de l\u2019entrepreneur ou du dirigeant, et peuvent \u00eatre les petits-enfants. (on parle de <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-donation-partage-transgenerationnelle\/\" target=\"_self\" rel=\"noopener\">donation-partage transg\u00e9n\u00e9rationnelle<\/a>), des enfants d\u2019une autre union, voire m\u00eame <strong>un tiers<\/strong>.<strong><\/div><\/strong><\/p>\n<h3 style=\"text-align: justify;\">B. Mesurer l\u2019impact fiscal de la donation de l&rsquo;entreprise<\/h3>\n<p style=\"text-align: justify;\">La donation d\u2019un bien a un co\u00fbt qu\u2019il ne faut pas n\u00e9gliger. En effet, les donations sont soumises aux droits de donation, calcul\u00e9s sur la valeur des biens donn\u00e9s apr\u00e8s application d\u2019un abattement calcul\u00e9 selon le degr\u00e9 de parent\u00e9 du donataire.<\/p>\n<p style=\"text-align: justify;\">N\u00e9anmoins, la loi a pr\u00e9vu divers m\u00e9canismes pour assurer la r\u00e9duction du co\u00fbt fiscal de l\u2019op\u00e9ration parmi lesquels on peut relever :<\/p>\n<ul>\n<li style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-13904 size-full alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/2.jpg\" alt=\"Comment mesurer l'impact fiscal d'une donation ?\" width=\"290\" height=\"133\" \/>En cas de donation faite aux enfants, ceux-ci profitent d\u2019un <strong>abattement de 100.000 \u20ac par parent<\/strong>.<\/li>\n<li style=\"text-align: justify;\">La possibilit\u00e9 de r\u00e9duire la valeur des biens donn\u00e9s de 75% via la conclusion d\u2019un <strong><a href=\"https:\/\/valoxy.org\/blog\/transmission-succession-pacte-dutreil\/\">Pacte DUTREIL<\/a><\/strong>.<\/li>\n<li style=\"text-align: justify;\">La possibilit\u00e9, le cas \u00e9ch\u00e9ant, de proc\u00e9der au <strong>paiement \u00e9chelonn\u00e9<\/strong> des droits de donation.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>II. Opter pour le d\u00e9membrement ?<\/strong><\/h2>\n<p style=\"text-align: justify;\">Lorsque le dirigeant ou l\u2019entrepreneur donne ses biens \u00e0 ses successeurs, il se d\u00e9poss\u00e8de de sa propri\u00e9t\u00e9 et donc des revenus qui vont avec. D\u00e8s lors, il peut \u00eatre tr\u00e8s int\u00e9ressant pour le donateur de conserver des revenus en optant pour la donation d\u2019une partie seulement de la propri\u00e9t\u00e9 de ses biens.<\/p>\n<h3 style=\"text-align: justify;\">A. La donation de l&rsquo;entreprise en nue-propri\u00e9t\u00e9<\/h3>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-13724 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/05\/RDV3-300x200.jpg\" alt=\"Pourquoi opter pour le d\u00e9membrement ?\" width=\"300\" height=\"200\" \/>Le chef d\u2019entreprise peut notamment choisir de ne transmettre que les droits sur la nue-propri\u00e9t\u00e9 de ses biens.<br \/>\nCe faisant, il en conserve l\u2019usufruit :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Il <strong>conserve alors les pouvoirs dans sa soci\u00e9t\u00e9<\/strong> en pouvant toujours exercer une partie des droits de vote dans celle-ci.<\/li>\n<li style=\"text-align: justify;\">Il conserve \u00e9galement l\u2019ensemble des<strong> revenus<\/strong> des biens qu\u2019il a transmis.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Cette donation a, en plus, l\u2019avantage de <strong>limiter les droits de donation<\/strong> \u00e0 la seule valeur de la nue-propri\u00e9t\u00e9.<br \/>\nUne <a href=\"https:\/\/valoxy.org\/blog\/la-holding\/\">holding<\/a> pourra g\u00e9n\u00e9ralement \u00eatre constitu\u00e9e pour assurer la transmission la plus efficace possible. (Voir notre article <span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/donation-partage\/\"><span class=\"s3\">Transmission de l\u2019entreprise : pourquoi ne pas associer donation-partage d\u00e9membr\u00e9e et holding de reprise ?<\/span><\/a>).<\/span><\/p>\n<h3 style=\"text-align: justify;\">B. La donation de l\u2019usufruit<\/h3>\n<p style=\"text-align: justify;\">Un chef d\u2019entreprise peut envisager de ne donner que l\u2019usufruit de ses biens.<br \/>\nCette donation <strong>pourra prendre la forme d\u2019une donation temporaire de l\u2019usufruit<\/strong>, donation qui compte plusieurs avantages significatifs :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Impliquer le ou les donataires dans la vie de la soci\u00e9t\u00e9.<\/li>\n<li style=\"text-align: justify;\">Permettre au(x) donataire(s) de b\u00e9n\u00e9ficier d\u2019une source de revenus gr\u00e2ce aux titres.<\/li>\n<li style=\"text-align: justify;\">Permettre au donateur de \u00ab tester \u00bb son ou ses successeurs du fait du caract\u00e8re temporaire de la transmission.<\/li>\n<li style=\"text-align: justify;\">Enfin, fiscalement, la donation temporaire de l\u2019usufruit permet de <strong>diminuer la charge fiscale<\/strong>\u00a0du donateur.<br \/>\nDe m\u00eame, la base des droits de donation fait l\u2019objet d\u2019un calcul sp\u00e9cifique.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">La donation de l\u2019entreprise est donc un bon moyen d\u2019assurer, pour l\u2019entrepreneur ou le dirigeant, la p\u00e9rennit\u00e9 de son affaire, et ce en b\u00e9n\u00e9ficiant d\u2019avantages fiscaux.<br \/>\nToutefois, ces op\u00e9rations se r\u00e9v\u00e8lent complexes \u00e0 mettre en \u0153uvre et l\u2019aide d\u2019un professionnel (expert-comptable, notaire,\u2026) est de rigueur pour \u00e9viter certains pi\u00e8ges.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur les donations, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/transmission-succession-pacte-dutreil\/\"><span class=\"s3\">Transmission des titres de l\u2019entreprise\u00a0: comment r\u00e9duire ses droits de donation ou de succession par un pacte Dutreil\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><span class=\"s3\">Les modifications des r\u00e8gles sur les h\u00e9ritages et les donations<\/span><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/pacte-dutreil-assurez-la-transmission-de-votre-entreprise-familiale\/\" target=\"_self\" rel=\"noopener\">Transmission de l\u2019entreprise familiale avec le Pacte Dutreil<\/a><\/li>\n<li class=\"li2\">Le Pacte Dutreil dans le cadre d\u2019une transmission \u00e0 titre gratuit<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La transmission d\u2019une entreprise est une probl\u00e9matique importante qui peut, si elle est mal organis\u00e9e, amener l\u2019entreprise \u00e0 la faillite. La donation de l&rsquo;entreprise r\u00e9pond \u00e0 cette probl\u00e9matique. En effet, si le dirigeant d\u2019une entreprise, non pr\u00e9voyant, d\u00e9c\u00e8de brutalement, son&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11563,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-14137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fusac"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La donation de l\u2019entreprise | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La transmission de l&#039;entreprise peut-elle se faire au moyen d&#039;une donation ? 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