{"id":14249,"date":"2016-07-31T00:30:23","date_gmt":"2016-07-30T22:30:23","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14249"},"modified":"2024-06-18T09:58:00","modified_gmt":"2024-06-18T07:58:00","slug":"transmission-dune-entreprise-a-titre-gratuit-fiscalite","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/transmission-dune-entreprise-a-titre-gratuit-fiscalite\/","title":{"rendered":"La transmission d\u2019une entreprise \u00e0 titre gratuit : quelle fiscalit\u00e9 ?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Lorsque le g\u00e9rant d\u00e9cide de transmettre son entreprise et non pas de la c\u00e9der, il s\u2019expose \u00e0 devoir payer des droits d\u2019enregistrement. Ces droits se calculent via un bar\u00e8me progressif pouvant potentiellement atteindre des montants importants. Afin d\u2019encourager la transmission d\u2019entreprise, le l\u00e9gislateur a pr\u00e9vu un certain nombre de dispositifs pouvant limiter la fiscalit\u00e9 sur ces op\u00e9rations.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, rappelle ces dispositifs.<\/p>\n<h3>La transmission d\u2019une entreprise individuelle<\/h3>\n<p>Lors de la transmission d\u2019une entreprise individuelle, il est possible\u00a0 de b\u00e9n\u00e9ficier d\u2019un abattement de 75% sur le montant soumis aux droits d\u2019enregistrement sous r\u00e9serve que certaines conditions soient respect\u00e9es.<\/p>\n<div class=\"encadre-style\"> L\u2019abattement de 75% signifie qu\u2019au lieu d\u2019\u00eatre impos\u00e9 sur 400 000 \u20ac, la valeur retenue par les imp\u00f4ts sera de 400 000 x 75% = 100 000 \u20ac.<\/div>\n<p>L\u2019Entreprise Individuelle doit \u00eatre la propri\u00e9t\u00e9 du donateur depuis au moins deux ans.<\/p>\n<p>Les h\u00e9ritiers, donataires ou l\u00e9gataires prennent l\u2019engagement de conserver les biens n\u00e9cessaires \u00e0 l\u2019exploitation de l\u2019entreprise pendant une dur\u00e9e de 4 ans (il s\u2019agit alors d\u2019un pacte fiscal). La mise en soci\u00e9t\u00e9 est n\u00e9anmoins possible pendant cette p\u00e9riode afin de faciliter la gouvernance. Cependant certaines conditions doivent \u00eatre respect\u00e9es :<\/p>\n<ul>\n<li>La soci\u00e9t\u00e9 doit \u00eatre cr\u00e9\u00e9e par les b\u00e9n\u00e9ficiaires de ce r\u00e9gime<\/li>\n<li>Les parts ou actions de cette soci\u00e9t\u00e9 doivent \u00eatre conserv\u00e9s jusqu\u2019au terme de la p\u00e9riode pr\u00e9vue.<\/li>\n<li>L\u2019un des h\u00e9ritiers (ou donataires\/l\u00e9gataires) doit poursuivre l\u2019exploitation pendant la dur\u00e9e pr\u00e9vue de trois ans.<\/li>\n<\/ul>\n<h3>La transmission de titres sociaux.<\/h3>\n<p>La transmission de titres sociaux (actions, parts sociales) peut \u00e9galement b\u00e9n\u00e9ficier d\u2019un abattement de 75% sur l\u2019assiette des droits d\u2019enregistrement. L\u00e0 encore, des conditions li\u00e9es \u00e0 la dur\u00e9e de d\u00e9tention des titres sont pr\u00e9vues.<\/p>\n<p>Le donateur et un autre associ\u00e9 doivent avoir pris l\u2019engagement de conserver les titres au moins deux ans. Cet engagement doit exister au jour de la transmission.<\/p>\n<div class=\"encadre-style\"> Il est possible de conclure cet engagement de fa\u00e7on post-mortem, dans la limite des 6 mois suivant le d\u00e9c\u00e8s. <div class=\"encadre-style\"><\/div><\/p>\n<p>Cet engagement doit concerner au moins 20% des droits de vote ou des droits financiers (si les titres sont admis sur un march\u00e9 cot\u00e9) ou 34% dans le cas contraire. En outre cet engagement doit \u00eatre poursuivi jusqu\u2019\u00e0 son terme. Il s\u2019agit ici d\u2019un engagement collectif.<\/p>\n<p>L\u2019un des associ\u00e9s li\u00e9 par ce pacte ou l\u2019un des h\u00e9ritiers (ou donataires) doit exercer son activit\u00e9 professionnelle dans la soci\u00e9t\u00e9 pendant cinq ans (notamment en exer\u00e7ant des fonctions de direction pour les soci\u00e9t\u00e9s soumises \u00e0 l\u2019IS).<\/p>\n<p>En plus de l\u2019engagement collectif de conserver les titres pendant deux ans, l\u2019abattement n\u2019est possible que si le donataire ou l\u2019h\u00e9ritier prend l\u2019engagement individuel de conserver les titres pendant quatre ans \u00e0 partir de la fin de l\u2019engagement collectif de deux ans. Soit une dur\u00e9e totale de conservation des titres de 6 ans.<\/p>\n<h3>La r\u00e9duction de 50% des droits de donation.<\/h3>\n<p>Nous avons mentionn\u00e9 ci-dessus les conditions pour b\u00e9n\u00e9ficier d\u2019un abattement de 75% sur la valeur des biens.<\/p>\n<p>Les donations peuvent b\u00e9n\u00e9ficier en outre d\u2019un abattement de 50% sur les droits de donation si ces biens sont transmis en pleine propri\u00e9t\u00e9 et que le donateur est \u00e2g\u00e9 de moins de 70 ans.<\/p>\n<p><div class=\"encadre-style\"><\/div>Au lieu de payer des droits \u00e0 hauteur de 20%, ceux-ci seront limit\u00e9s \u00e0 10% Attention ces taux sont fictifs, afin d\u2019illustrer notre propos et ils ne correspondent pas \u00e0 la r\u00e9alit\u00e9 des droits d\u2019enregistrement. <\/div>\n<p>Ci-joint les tableaux pr\u00e9sentant les droits de mutation \u00e0 titre gratuit pour les donations en ligne directe et entre \u00e9poux ou partenaires de PACS.<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" align=\"center\">\n<tbody>\n<tr>\n<td>\n<p align=\"center\">FRACTION DE PART NETTE TAXABLE<\/p>\n<\/td>\n<td>\n<p align=\"center\">TARIF<\/p>\n<p align=\"center\">applicable (%)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">\n<p align=\"left\">N&rsquo;exc\u00e9dant pas 8 072 \u20ac<\/p>\n<\/td>\n<td align=\"center\">5<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">\n<p align=\"left\">Comprise entre 8 072 \u20ac et 12 109 \u20ac<\/p>\n<\/td>\n<td align=\"center\">10<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">\n<p align=\"left\">Comprise entre 12 109 \u20ac et 15 932 \u20ac<\/p>\n<\/td>\n<td align=\"center\">15<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">\n<p align=\"left\">Comprise entre 15 932 \u20ac et 552 324 \u20ac<\/p>\n<\/td>\n<td align=\"center\">20<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">\n<p align=\"left\">Comprise entre 552 324 \u20ac et 902 838 \u20ac<\/p>\n<\/td>\n<td align=\"center\">30<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">\n<p align=\"left\">Comprise entre 902 838 \u20ac et 1 805 677 \u20ac<\/p>\n<\/td>\n<td align=\"center\">40<\/td>\n<\/tr>\n<tr>\n<td align=\"center\">\n<p align=\"left\">Au-del\u00e0 de 1 805 677 \u20ac<\/p>\n<\/td>\n<td align=\"center\">45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Retrouvez nos autres articles sur la transmission d\u2019entreprise sur le blog de Valoxy :<\/p>\n<ul>\n<li>\n<p class=\"mkd-pt-two-title\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/paiement-differe-fractionne-droits-de-succession-transmission\/\" target=\"_self\" rel=\"noopener noreferrer\" data-mil=\"18491\">Paiement diff\u00e9r\u00e9-fractionn\u00e9 des droits de succession et transmission<\/a><\/p>\n<\/li>\n<li>\n<p class=\"mkd-pt-two-title\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/exoneration-transmissions-entreprise-article-238-quindecies\/\" target=\"_self\" rel=\"noopener noreferrer\" data-mil=\"18491\">L\u2019exon\u00e9ration des transmissions d\u2019entreprise : l\u2019article 238 quindecies<\/a><\/p>\n<\/li>\n<li>\n<p class=\"mkd-pt-two-title\">\u00a0<a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/fiscalite-transmission-entreprise-individuelle\/\" target=\"_self\" rel=\"noopener noreferrer\" data-mil=\"18491\">Transmission de l\u2019entreprise individuelle \u00e0 titre on\u00e9reux: quelle fiscalit\u00e9 ?<\/a><\/p>\n<\/li>\n<li>\n<p class=\"mkd-pt-two-title\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/transmission-entreprise-rescrit-valeur\/\" target=\"_self\" rel=\"noopener noreferrer\" data-mil=\"18491\">Transmission d\u2019entreprise : pensez au rescrit-valeur !<\/a><\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Lorsque le g\u00e9rant d\u00e9cide de transmettre son entreprise et non pas de la c\u00e9der, il s\u2019expose \u00e0 devoir payer des droits d\u2019enregistrement. Ces droits se calculent via un bar\u00e8me progressif pouvant potentiellement atteindre des montants importants. Afin d\u2019encourager la&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,7,6],"tags":[],"class_list":["post-14249","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-fusac","category-patrimoine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La transmission d\u2019une entreprise \u00e0 titre gratuit : quelle fiscalit\u00e9 ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Afin d\u2019encourager la transmission d\u2019entreprise, le l\u00e9gislateur a pr\u00e9vu un certain nombre de dispositifs pouvant limiter la fiscalit\u00e9 sur ces op\u00e9rations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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