{"id":18562,"date":"2016-10-31T00:30:03","date_gmt":"2016-10-30T23:30:03","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18562"},"modified":"2026-03-10T12:52:00","modified_gmt":"2026-03-10T11:52:00","slug":"regime-attributions-gratuites-actions-loi-macron-amendee","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/regime-attributions-gratuites-actions-loi-macron-amendee\/","title":{"rendered":"Le r\u00e9gime des attributions gratuites d\u2019actions : la loi Macron d\u00e9j\u00e0 amend\u00e9e !"},"content":{"rendered":"<p style=\"text-align: justify;\">Il n\u2019aura pas fallu longtemps aux politiques qui nous gouvernent et font les lois pour commencer le travail de sape de la loi Macron.<\/p>\n<p style=\"text-align: justify;\"><strong>Un peu plus d\u2019un an apr\u00e8s sa promulgation, la loi dite Macron est l\u2019objet d\u2019un amendement adopt\u00e9 par la Commission des Finances de l\u2019Assembl\u00e9e Nationale portant sur le r\u00e9gime des <a href=\"https:\/\/valoxy.org\/blog\/attribution-actions-gratuites-7-aout-2015\/\" target=\"_blank\" rel=\"noopener noreferrer\">actions gratuites<\/a>.<\/strong><\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, revient sur le m\u00e9canisme des actions gratuites et les changements qu\u2019avaient instaur\u00e9s la loi Macron mais aussi sur ce que ce nouvel amendement vient modifier.<\/p>\n<h2 style=\"text-align: justify;\">I. Les actions gratuites c\u2019est quoi ?<\/h2>\n<p style=\"text-align: justify;\">Ce syst\u00e8me, comparable sur certains points aux stock options, permet d\u2019attribuer aux salari\u00e9s et certaines cat\u00e9gories de dirigeants des actions gratuites.<\/p>\n<p style=\"text-align: justify;\"><strong>Les actions sont attribu\u00e9es gratuitement ce qui permet de d\u2019\u00e9viter tout risque de chute du cours du titre en dessous de son prix d\u2019exercice. De plus, le b\u00e9n\u00e9ficiaire de ces actions n\u2019a aucune somme \u00e0 d\u00e9bourser pour acqu\u00e9rir ces actions.<\/strong><\/p>\n<p style=\"text-align: justify;\">L\u2019entreprise va d\u00e9cider d\u2019attribuer des actions gratuites \u00e0 ses salari\u00e9s sur d\u00e9cision et autorisation de l\u2019AGE, qui va fixer les contours de l\u2019attribution : <img decoding=\"async\" class=\" wp-image-16422 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/cout-de-revient-2016-1.jpg\" alt=\"fonctionnement actions gratuites\" width=\"216\" height=\"161\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/cout-de-revient-2016-1.jpg 645w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/cout-de-revient-2016-1-300x223.jpg 300w\" sizes=\"(max-width: 216px) 100vw, 216px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li>Nombre d&rsquo;actions<\/li>\n<li>Destinataires<\/li>\n<li>Modalit\u00e9 d\u2019attribution<\/li>\n<li>D\u00e9lais d\u2019acquisition et de conservation<\/li>\n<li>Mais aussi parfois conditions tenant \u00e0 la performance<\/li>\n<li>\u2026.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A partir du jour de l\u2019attribution des actions, deux d\u00e9lais commencent \u00e0 courir.<\/p>\n<h4 style=\"text-align: justify;\"><strong>Un premier d\u00e9lai commence \u00e0 courir : le d\u00e9lai d&rsquo;acquisition d\u00e9finitive<\/strong><\/h4>\n<p style=\"text-align: justify;\">Ce d\u00e9lai \u00e9tait \u00ab\u00a0d\u2019au moins 2 ans\u00a0\u00bb,\u00a0et il est pass\u00e9 \u00e0 1 an minimum avec la loi Macron. Durant cette\u00a0\u00ab\u00a0p\u00e9riode d\u2019acquisition\u00a0\u00bb, les b\u00e9n\u00e9ficiaires ne disposent pas \u00ab\u00a0r\u00e9ellement\u00a0\u00bb\u00a0 de la propri\u00e9t\u00e9 des actions. A l\u2019issue de ce d\u00e9lai, les actions sont d\u00e9finitivement acquises au b\u00e9n\u00e9ficiaire.<\/p>\n<h4 style=\"text-align: justify;\"><strong>Un second d\u00e9lai commence \u00e0 courir : le d\u00e9lai de conservation<\/strong><\/h4>\n<p style=\"text-align: justify;\">A compter de l\u2019attribution d\u00e9finitive, les actions doivent \u00eatre conserv\u00e9es par le b\u00e9n\u00e9ficiaire avant de pouvoir \u00eatre vendues (d\u00e9lai de conservation). Cette p\u00e9riode est devenue facultative avec la loi Macron, avec toutefois un minimum de 2 ans pour les deux p\u00e9riodes. Si elle est pr\u00e9vue, l\u2019AGE fixe le d\u00e9lai dans son autorisation d\u2019attribution initiale.<\/p>\n<p style=\"text-align: justify;\">La fiscalit\u00e9 des actions \u00e0 titre gratuit est \u00e9galement particuli\u00e8rement avantageuse. Le r\u00e9gime fiscal des actions gratuites distingue deux plus-values :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>La premi\u00e8re est la plus-value dite d\u2019acquisition,<\/strong> calcul\u00e9e au jour de l\u2019attribution d\u00e9finitive, elle correspond \u00e0 la valeur l\u00e9gale de l\u2019action ce jour.<\/li>\n<li><strong>La seconde est la plus-value de cession :<\/strong> elle est calcul\u00e9e au jour de la cession des actions et correspond \u00e0 la diff\u00e9rence entre le prix de cession et la valeur de l\u2019action au jour de son attribution d\u00e9finitive.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">II. La r\u00e9forme op\u00e9r\u00e9e par la loi Macron<\/h2>\n<p style=\"text-align: justify;\">Le but de la r\u00e9forme \u00e9tait de rendre encore plus attractif ce r\u00e9gime des actions gratuites en op\u00e9rant plusieurs changements.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Sur le plan juridique,<\/strong> la dur\u00e9e de la p\u00e9riode d\u2019acquisition minimale a \u00e9t\u00e9 r\u00e9duite \u00e0 un an au lieu de deux auparavant. De m\u00eame, la p\u00e9riode de conservation est devenue facultative. N\u00e9anmoins s\u2019il n\u2019est pas pr\u00e9vu de p\u00e9riode de conservation, alors la p\u00e9riode d\u2019acquisition doit au moins \u00eatre de 2 ans.<\/li>\n<li><strong>Sur le plan fiscal :<\/strong>\n<ul>\n<li>Le gain d\u2019acquisition n\u2019est plus imposable comme un traitement et salaire mais comme une plus-value sur valeur mobili\u00e8re et, \u00e0 ce titre, <img decoding=\"async\" class=\"wp-image-16711 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/tirelire-1-1.jpg\" alt=\"tirelire\" width=\"286\" height=\"143\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/tirelire-1-1.jpg 660w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/tirelire-1-1-300x150.jpg 300w\" sizes=\"(max-width: 286px) 100vw, 286px\" \/>b\u00e9n\u00e9ficie des <a href=\"https:\/\/valoxy.org\/blog\/cession-droits-sociaux-fiscalite-exoneration\/\">abattements pour dur\u00e9e de d\u00e9tention<\/a>. Ce d\u00e9lai commence \u00e0 courir \u00e0 compter de la date d\u2019acquisition des actions et ce jusqu\u2019\u00e0 leur cession.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Sur le plan social :<\/strong>\n<ul>\n<li>Le gain d\u2019acquisition est d\u00e9sormais assimil\u00e9 \u00e0 un revenu du patrimoine et est donc tax\u00e9 aux pr\u00e9l\u00e8vements sociaux \u00e0 15,50%.<\/li>\n<li>La contribution salariale sp\u00e9cifique de 10% est supprim\u00e9e<\/li>\n<li>La contribution employeur passe \u00e0 20% au lieu de 30%<\/li>\n<li>L\u2019employeur peut \u00eatre exon\u00e9r\u00e9 de la contribution si la soci\u00e9t\u00e9 est une PME n\u2019ayant jamais distribu\u00e9 de dividendes depuis sa cr\u00e9ation, dans la limite, par salari\u00e9, du PASS.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Cette r\u00e9forme permettait donc d\u2019all\u00e9ger \u00e0 la fois la fiscalit\u00e9 des actions gratuites<\/strong>, pour autant que la dur\u00e9e de d\u00e9tention soit suffisante pour b\u00e9n\u00e9ficier d\u2019un abattement, et le poids des charges sociales.<\/p>\n<h2 style=\"text-align: justify;\">III. L\u2019amendement d\u00e9pos\u00e9<\/h2>\n<p style=\"text-align: justify;\">Le d\u00e9put\u00e9 PS Romain Colas a d\u00e9pos\u00e9 un amendement adopt\u00e9 par la Commission des Finances de l\u2019Assembl\u00e9e Nationale qui vise \u00e0 revenir sur les avantages fiscaux et sociaux accord\u00e9s par la loi Macron.<\/p>\n<h4 style=\"text-align: justify;\"><strong>L\u2019amendement propose de :<\/strong><\/h4>\n<ul style=\"text-align: justify;\">\n<li>fiscaliser le gain d\u2019acquisition de l\u2019action gratuite dans la cat\u00e9gorie des salaires et non plus des plus-values sur valeurs mobili\u00e8res avec abattement pour dur\u00e9e de d\u00e9tention.<\/li>\n<li>refaire passer le taux de la contribution employeur \u00e0 30%<\/li>\n<li>maintenir l\u2019exon\u00e9ration en faveur des PME.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Cette mesure n\u2019est pas aussi surprenante car les d\u00e9bats sur le projet de loi Sapin II avaient d\u00e9j\u00e0 mis en lumi\u00e8re un amendement similaire. Le Gouvernement avait n\u00e9anmoins r\u00e9ussi \u00e0 obtenir le retrait de cet amendement.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11798 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1.jpg\" alt=\"csp\" width=\"153\" height=\"190\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1.jpg 289w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg 242w\" sizes=\"(max-width: 153px) 100vw, 153px\" \/>Le d\u00e9put\u00e9 justifie son amendement car, selon lui, l\u2019avantage fiscal procur\u00e9 profiterait aux personnes ayant les revenus les plus \u00e9lev\u00e9s. Bon nombre d\u2019autres politiques et observateurs partageaient d&rsquo;ailleurs cet avis.<\/p>\n<p style=\"text-align: justify;\"><strong>Le gouvernement s&rsquo;oppose \u00e0 ce changement. Cette \u00e9ni\u00e8me reculade traduit un retour \u00e0 la case d\u00e9part et la forte instabilit\u00e9 des politiques fiscales gouvernementales. Cet amendement est d\u2019ailleurs, sans surprise non plus de ce c\u00f4t\u00e9, tr\u00e8s mal accueilli par les entrepreneurs.<\/strong><\/p>\n<h4 style=\"text-align: justify;\">Remise en question<\/h4>\n<p style=\"text-align: justify;\">Les diff\u00e9rents lobbies et groupes patronaux se sont \u00e9lev\u00e9s, et pour cause, contre cette remise en question, en fustigeant notamment pour certains <strong>\u00ab un amendement revanchard d\u2019une majorit\u00e9 qui n\u2019arrive pas \u00e0 assumer \u00bb la loi Macron et son h\u00e9ritage.<\/strong><\/p>\n<p style=\"text-align: justify;\">De m\u00eame, l\u2019association d&rsquo;entrepreneurs \u00ab\u00a0Croissance Plus\u00a0\u00bb a d\u00e9nonc\u00e9 cet amendement. Celui-ci\u00a0 \u00ab\u00a0comporte surtout l&rsquo;effet pervers de mettre toutes les entreprises au m\u00eame niveau de fiscalit\u00e9\u00a0\u00bb.<br \/>L\u2019effet pervers de cet amendement serait d\u2019ailleurs fortement ressenti,\u00a0 notamment par les start-up. Celles-ci ne disposent pas, en effet, de ressources financi\u00e8res importantes. Dans cette optique, les actions gratuites sont souvent le seul moyen d\u2019attirer des salari\u00e9s \u00e0 fort potentiel.<\/p>\n<p style=\"text-align: justify;\">Simplement adopt\u00e9 par la Commission des Finances, cet amendement doit encore passer par le vote en s\u00e9ance. La lecture du PLF 2017 doit commencer la semaine prochaine, l\u2019affaire est donc \u00e0 suivre\u2026<\/p>\n<p>Vous souhaitez en savoir plus sur les dispositifs d&rsquo;\u00e9pargne et de distribution d&rsquo;actions ? Retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/stock-options\/\" target=\"_self\" rel=\"noopener noreferrer\">Les stock-options<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/management-package-utilite-risques\/\" target=\"_self\" rel=\"noopener noreferrer\">Le management package\u00a0: quelle utilit\u00e9\u00a0? Quels risques ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/attribution-actions-gratuites-7-aout-2015\/\" target=\"_self\" rel=\"noopener noreferrer\">Le dispositif de l\u2019attribution d\u2019actions gratuites depuis le 7 ao\u00fbt 2015<\/a><\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il n\u2019aura pas fallu longtemps aux politiques qui nous gouvernent et font les lois pour commencer le travail de sape de la loi Macron. Un peu plus d\u2019un an apr\u00e8s sa promulgation, la loi dite Macron est l\u2019objet d\u2019un amendement&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16816,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[49,50,51],"class_list":["post-18562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-actions-gratuites","tag-fiscalite","tag-projet-de-loi-de-finances-2017"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Attributions gratuites d\u2019actions : la loi Macron d\u00e9j\u00e0 amend\u00e9e !<\/title>\n<meta name=\"description\" content=\"La loi Macron a rendu plus int\u00e9ressant le r\u00e9gime des attributions gratuites d&#039;actions. 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