{"id":18491,"date":"2016-09-21T00:30:23","date_gmt":"2016-09-20T22:30:23","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14249"},"modified":"2024-09-26T16:59:23","modified_gmt":"2024-09-26T14:59:23","slug":"transmission-entreprise-titre-gratuit","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/transmission-entreprise-titre-gratuit\/","title":{"rendered":"La transmission d\u2019une entreprise \u00e0 titre gratuit : quelle fiscalit\u00e9 ?"},"content":{"rendered":"<p style=\"text-align: justify;\">Lorsque le g\u00e9rant d\u00e9cide de<strong><a href=\"https:\/\/valoxy.org\/blog\/transmission-succession-pacte-dutreil\/\"> transmettre son entreprise et non pas de la c\u00e9der<\/a>,<\/strong> il s\u2019expose \u00e0 devoir payer des <strong><a href=\"https:\/\/valoxy.org\/blog\/droits-denregistrement-entreprises\/\">droits d\u2019enregistrement.<\/a> <\/strong>Ces droits se calculent au travers d&rsquo;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. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, rappelle ces dispositifs.<\/p>\n<h2 style=\"text-align: justify;\">La transmission d\u2019une entreprise individuelle<\/h2>\n<p style=\"text-align: justify;\">Lors de la transmission d\u2019une entreprise individuelle, il est possible 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<p style=\"text-align: justify;\">L\u2019abattement de 75% signifie par exemple qu\u2019au lieu d\u2019\u00eatre impos\u00e9 sur <strong>400\u00a0000 \u20ac,<\/strong> la valeur retenu par les imp\u00f4ts sera de<strong> 400\u00a0000 x 75% = 100\u00a0000 \u20ac.<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter: L\u2019entreprise individuelle (EI) doit \u00eatre poss\u00e9d\u00e9e par le donateur depuis au moins deux ans.<\/div><\/p>\n<p style=\"text-align: justify;\">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 de l&rsquo;entreprise. Cependant certaines conditions doivent \u00eatre respect\u00e9es :<\/p>\n<ul style=\"text-align: justify;\">\n<li><img decoding=\"async\" class=\" wp-image-11748 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste3-check-gimp-70-1-300x212.jpg\" alt=\"La cession d'une entreprise \u00e0 titre gratuit\" width=\"160\" height=\"113\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste3-check-gimp-70-1-300x212.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste3-check-gimp-70-1.jpg 508w\" sizes=\"(max-width: 160px) 100vw, 160px\" \/>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 au moins des h\u00e9ritiers (ou donataires\/l\u00e9gataires) doit poursuivre l\u2019exploitation pendant la dur\u00e9e pr\u00e9vue de trois ans.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">La transmission de titres sociaux<\/h2>\n<p style=\"text-align: justify;\">La transmission de <strong><a href=\"https:\/\/valoxy.org\/blog\/cession-parts-dans-une-sarl-23042014avallau1\/\">titres sociaux (actions, parts sociales)<\/a><\/strong> 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 style=\"text-align: justify;\">Le donateur et un autre associ\u00e9 doivent avoir un pris l\u2019engagement de conserver les titres au moins deux ans. Cet engagement doit exister au jour de la transmission.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> Il est possible de conclure cet engagement de fa\u00e7on post-mortem, dans la limite de 6 mois suivant le d\u00e9c\u00e8s. <\/div><\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11775 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/part-camembert-gimp-70-1-300x225.jpg\" alt=\"La cession d'une entreprise \u00e0 titre gratuit\" width=\"88\" height=\"66\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/part-camembert-gimp-70-1-300x225.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/part-camembert-gimp-70-1.jpg 479w\" sizes=\"(max-width: 88px) 100vw, 88px\" \/>L&rsquo;engagement doit concerner au <strong>moins 20% des droits de vote<\/strong>\u00a0ou des droits financiers (si les titres sont admis sur un march\u00e9 cot\u00e9) ou<strong> 34%<\/strong> dans le cas contraire. En outre cet engagement doit se poursuivre jusqu\u2019\u00e0 son terme. Il s\u2019agit ici d\u2019un engagement collectif.<\/p>\n<p style=\"text-align: justify;\">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 style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-11750 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/check-cadenas-gimp-70-1-300x300.jpg\" alt=\"Engagement de conservation des titres\" width=\"109\" height=\"109\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/check-cadenas-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/check-cadenas-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/check-cadenas-gimp-70-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/check-cadenas-gimp-70-1.jpg 359w\" sizes=\"(max-width: 109px) 100vw, 109px\" \/>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<h2 style=\"text-align: justify;\">La r\u00e9duction de 50% des droits de donation<\/h2>\n<p style=\"text-align: justify;\">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 style=\"text-align: justify;\">Les donations peuvent b\u00e9n\u00e9ficier en outre d\u2019un abattement de <strong>50% sur les droits de donation<\/strong> si ses biens sont transmis en pleine propri\u00e9t\u00e9 et que le donateur<strong> est \u00e2g\u00e9 de moins de 70 ans.<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Par exemple, si les droits \u00e0 payer sont de<strong> 20%,<\/strong> ceux-ci seront limit\u00e9s \u00e0 <strong>10%.<\/strong> Attention, ces taux sont fictifs, afin d\u2019illustrer notre propos et ils ne correspondent pas \u00e0 la r\u00e9alit\u00e9 des droits d\u2019enregistrements. <\/div><\/p>\n<p style=\"text-align: justify;\">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<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<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">Le l\u00e9gislateur a introduit quelques mesures fiscales \u00a0permettant de r\u00e9duire dans certains cas les droits d&rsquo;enregistrement et de mutation. Ces am\u00e9nagements sont \u00a0\u00e0 conna\u00eetre si vous souhaitez transmettre votre entreprise \u00e0 titre gratuit.<\/p>\n<p>Retrouvez nos autres articles sur la transmission d&rsquo;entreprise sur le blog de Valoxy :<\/p>\n<ul>\n<li>\n<h4 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\">Paiement diff\u00e9r\u00e9-fractionn\u00e9 des droits de succession et transmission<\/a><\/h4>\n<\/li>\n<li>\n<h4 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\">L\u2019exon\u00e9ration des transmissions d\u2019entreprise : l\u2019article 238 quindecies<\/a><\/h4>\n<\/li>\n<li>\n<h4 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\">Transmission de l\u2019entreprise individuelle \u00e0 titre on\u00e9reux: quelle fiscalit\u00e9 ?<\/a><\/h4>\n<\/li>\n<li>\n<h4 class=\"mkd-pt-two-title\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/transmission-entreprise-rescrit-valeur\/\" target=\"_self\" rel=\"noopener noreferrer\">Transmission d\u2019entreprise : pensez au rescrit-valeur !<\/a><\/h4>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<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 au travers d&rsquo;un bar\u00e8me progressif pouvant potentiellement atteindre des montants importants. Afin d\u2019encourager la&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11539,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,7,6],"tags":[],"class_list":["post-18491","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<\/title>\n<meta name=\"description\" content=\"En cas de transmission gratuite d&#039;une entreprise, il existe des am\u00e9nagements permettant d&#039;optimiser les droits d&#039;enregistrement et de mutation. 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