{"id":18666,"date":"2016-11-04T00:30:52","date_gmt":"2016-11-03T23:30:52","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18666"},"modified":"2024-09-26T17:00:30","modified_gmt":"2024-09-26T15:00:30","slug":"credit-impot-rachat-entreprise-salaries","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/credit-impot-rachat-entreprise-salaries\/","title":{"rendered":"Le cr\u00e9dit d\u2019imp\u00f4t pour rachat d\u2019une entreprise par ses salari\u00e9s"},"content":{"rendered":"<p style=\"text-align: justify;\">Les salari\u00e9s d\u2019une soci\u00e9t\u00e9 peuvent constituer une soci\u00e9t\u00e9 qui n\u2019aura d\u2019autre but que de racheter l\u2019entreprise qui les emploie. On parle alors de holding de rachat. Cette op\u00e9ration ouvre droit \u00e0 un cr\u00e9dit d\u2019IS.<\/p>\n<p style=\"text-align: justify;\"><strong>Ce cr\u00e9dit est \u00e9gal, pour chaque exercice, au montant de l\u2019IS d\u00fb par la soci\u00e9t\u00e9 rachet\u00e9e au titre de l\u2019exercice pr\u00e9c\u00e9dent. (au prorata des droits sociaux des salari\u00e9s, mais dans la limite des int\u00e9r\u00eats d\u2019emprunt dus par la holding de reprise).<\/strong> Il faut, pour en b\u00e9n\u00e9ficier, remplir l<strong>a d\u00e9claration 2069-RCI.\u00a0<\/strong>La feuille de calcul 2079-RS est facultative mais permet d\u2019aider \u00e0 d\u00e9terminer le montant du cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France vous pr\u00e9sente aujourd\u2019hui ce cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<h2 style=\"text-align: justify;\">I. Les conditions \u00e0 respecter<\/h2>\n<p style=\"text-align: justify;\">Les soci\u00e9t\u00e9s constitu\u00e9es dans le but exclusif de racheter tout ou partie du capital d\u2019une soci\u00e9t\u00e9 peuvent b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t si elles respectent certaines conditions. <img decoding=\"async\" class=\"alignright wp-image-11742\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg\" alt=\"conditions cr\u00e9dit imp\u00f4t rachat entreprise par salari\u00e9s\" width=\"204\" height=\"218\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg 335w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1-280x300.jpg 280w\" sizes=\"(max-width: 204px) 100vw, 204px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>Ces conditions sont les suivantes :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>La soci\u00e9t\u00e9 rachet\u00e9e et la <a href=\"https:\/\/valoxy.org\/blog\/holding-et-rachat-vente-entreprise24122014avalthibmar\/\" target=\"_blank\" rel=\"noopener noreferrer\">holding<\/a> de rachat sont soumises au r\u00e9gime de droit commun de l\u2019IS et ne font pas partie d\u2019un m\u00eame groupe plac\u00e9 en int\u00e9gration fiscale ;<\/li>\n<li>Les droits de vote des actions ou parts sociales de la holding sont d\u00e9tenus par au moins 15 salari\u00e9s de la soci\u00e9t\u00e9 rachet\u00e9e, ou par au moins 30% des salari\u00e9s de la soci\u00e9t\u00e9 rachet\u00e9e si elle n\u2019exc\u00e8de pas 50 salari\u00e9s. Cette condition est appr\u00e9ci\u00e9e \u00e0 la date du rachat ;<\/li>\n<li>La reprise de la soci\u00e9t\u00e9 a fait l\u2019objet d\u2019un accord d\u2019entreprise qui respecte l\u2019article L.3332-16 du code du travail. L\u2019accord pr\u00e9cise donc notamment l\u2019identit\u00e9 des salari\u00e9s impliqu\u00e9s et le contr\u00f4le de l\u2019entreprise.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Les salari\u00e9s sont entendus au sens large comme toutes les personnes titulaires d\u2019un contrat de travail : peu importe que celui-ci soit \u00e0 dur\u00e9e d\u00e9termin\u00e9e ou ind\u00e9termin\u00e9e, peu importe l\u2019affectation ou la situation du salari\u00e9, ni la nature du contrat de travail.<\/strong><\/p>\n<p style=\"text-align: justify;\">Si les salari\u00e9s de la soci\u00e9t\u00e9 rachet\u00e9e deviennent ensuite mandataires de la holding apr\u00e8s le rachat, cela ne remet pas en cause le cr\u00e9dit d\u2019imp\u00f4t, \u00e0 condition que ces salari\u00e9s \u00e9taient bien salari\u00e9s de la soci\u00e9t\u00e9 rachet\u00e9e \u00e0 la date du rachat.<\/p>\n<h2 style=\"text-align: justify;\">II. Comment calculer le cr\u00e9dit d\u2019imp\u00f4t<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-16746 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-retraite-e1620208943539-1.jpg\" alt=\"calcul cr\u00e9dit imp\u00f4t pour rachat entreprise par salari\u00e9s\" width=\"247\" height=\"139\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-retraite-e1620208943539-1.jpg 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-retraite-e1620208943539-1-300x169.jpg 300w\" sizes=\"(max-width: 247px) 100vw, 247px\" \/>Le calcul peut se r\u00e9aliser via la fiche de calcul 2079-RS.<\/p>\n<p style=\"text-align: justify;\"><strong>Le point I de cette fiche permet de r\u00e9aliser ce calcul au travers d&rsquo;un tableau. Pour chaque exercice, le cr\u00e9dit d\u2019imp\u00f4t sera \u00e9gal au montant de l\u2019IS d\u00fb par la soci\u00e9t\u00e9 rachet\u00e9e au titre de l\u2019exercice pr\u00e9c\u00e9dent :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Dans la proportion des droits sociaux que les salari\u00e9s de la soci\u00e9t\u00e9 rachet\u00e9e d\u00e9tiennent indirectement dans le capital de celle-ci ;<\/li>\n<li>Et dans la limite du montant des int\u00e9r\u00eats dus par la soci\u00e9t\u00e9 nouvelle au titre de l\u2019exercice d\u2019imputation \u00e0 raison des emprunts qu\u2019elle a contract\u00e9 pour le rachat.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><strong>Il suffit donc de remplir le tableau en reportant :<\/strong><\/h4>\n<ul style=\"text-align: justify;\">\n<li><strong>En 1.<\/strong> le montant de l\u2019IS d\u00fb par la soci\u00e9t\u00e9 rachet\u00e9e au titre de l\u2019exercice pr\u00e9c\u00e9dent. Cela s\u2019entend de l\u2019IS d\u00fb avant imputation des r\u00e9ductions et\/ou cr\u00e9dits d\u2019imp\u00f4t.<\/li>\n<li><strong>En 2.<\/strong> le taux de participation que les salari\u00e9s d\u00e9tiennent indirectement dans le capital de la soci\u00e9t\u00e9 rachet\u00e9e. Ce taux \u00e9gale la proportion des droits sociaux d\u00e9tenus par les salari\u00e9s de la soci\u00e9t\u00e9 rachet\u00e9e dans la soci\u00e9t\u00e9 nouvelle (holding), multipli\u00e9e par la proportion des droits sociaux d\u00e9tenus par la soci\u00e9t\u00e9 nouvelle (holding) dans la soci\u00e9t\u00e9 rachet\u00e9e.<\/li>\n<li><strong>En 3.<\/strong> le montant des int\u00e9r\u00eats d\u2019emprunt dus par la holding venus \u00e0 \u00e9ch\u00e9ance au cours de l\u2019exercice au titre duquel le cr\u00e9dit d\u2019imp\u00f4t se calcule<\/li>\n<li><strong>En 4.<\/strong> le montant du CI qui s\u2019obtient en multipliant 1. par 2. dans la limite de 3.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><strong><div class=\"encadre-style\"> Exemple :<\/strong><\/h4>\n<p style=\"text-align: justify;\">Les salari\u00e9s de l&rsquo;entreprise A rach\u00e8tent leur soci\u00e9t\u00e9 en N-3, via une holding B.<br \/>\nL\u2019IS de A au titre de l\u2019exercice N-1 est de 90 000 \u20ac.<br \/>\nLes salari\u00e9s poss\u00e8dent 65% de la holding qui poss\u00e8de elle-m\u00eame 100% de la soci\u00e9t\u00e9 A. Le taux de participation indirect est alors de 65%.<br \/>\nLa holding a acquitt\u00e9, en N, 50 000 \u20ac d\u2019int\u00e9r\u00eats d\u2019emprunt.<br \/>\nLe CI est de : 90 000 x 65% = 58 500\u20ac, limit\u00e9s \u00e0 50 000 \u20ac. Le CI est donc de 50 000 \u20ac.<\/div><\/p>\n<h2 style=\"text-align: justify;\">III. Utilisation du cr\u00e9dit d\u2019imp\u00f4t<\/h2>\n<p style=\"text-align: justify;\"><strong>Le cr\u00e9dit d\u2019imp\u00f4t s\u2019impute sur l\u2019IS d\u00fb par la holding au titre des exercices au cours desquels courent les int\u00e9r\u00eats des emprunts contract\u00e9s par la holding. Le montant du CI est \u00e0 reporter sur le relev\u00e9 de solde d&rsquo;IS n\u00b0 2572.<br \/>\n<\/strong><\/p>\n<p style=\"text-align: justify;\">L\u2019imputation intervient au moment du paiement du solde de l\u2019IS, au cours de l\u2019exercice suivant celui au titre duquel l&rsquo;entreprise a comptabilis\u00e9 les int\u00e9r\u00eats.<\/p>\n<p style=\"text-align: justify;\">Le cr\u00e9dit s&rsquo;impute apr\u00e8s les pr\u00e9l\u00e8vements non lib\u00e9ratoires et les autres cr\u00e9dits d\u2019imp\u00f4t.<\/p>\n<p style=\"text-align: justify;\"><strong>L&rsquo;entreprise peut se faire rembourser l\u2019exc\u00e9dent au travers de l\u2019imprim\u00e9 2573. Il peut s&rsquo;utiliser pour le paiement des imp\u00f4ts professionnels recouvr\u00e9s par les comptables des imp\u00f4ts.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Sous le r\u00e9gime de l\u2019int\u00e9gration fiscale :<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">Quand la soci\u00e9t\u00e9 rachet\u00e9e appartient \u00e0 un groupe int\u00e9gr\u00e9, l\u2019IS d\u00fb par la soci\u00e9t\u00e9 s\u2019entend du montant qu\u2019elle aurait d\u00fb acquitter en l\u2019absence d\u2019application du r\u00e9gime<\/li>\n<li style=\"text-align: justify;\">Sous le r\u00e9gime d\u2019int\u00e9gration, la soci\u00e9t\u00e9 m\u00e8re remplace les soci\u00e9t\u00e9s du groupe et peut imputer sur l\u2019IS qu&rsquo;elle doit la somme des cr\u00e9dits d\u2019imp\u00f4ts pour rachat de soci\u00e9t\u00e9 d\u00e9gag\u00e9 par chaque soci\u00e9t\u00e9 du groupe.<\/li>\n<\/ul>\n<p>Retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-avantages-de-la-holding-animatrice-dans-le-cadre-dun-lbo\/\" target=\"_self\" rel=\"noopener noreferrer\">Les avantages de la holding animatrice dans le cadre d\u2019un LBO<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-caracteristiques-generales-du-montage-lbo\/\" target=\"_self\" rel=\"noopener noreferrer\">Les caract\u00e9ristiques g\u00e9n\u00e9rales du montage LBO<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/comptes-consolides\/\" target=\"_self\" rel=\"noopener noreferrer\">Les comptes consolid\u00e9s : Pour qui ? Comment ? Pourquoi ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-holding\/\" target=\"_self\" rel=\"noopener noreferrer\">La holding lors d\u2019une transmission d\u2019entreprise<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les salari\u00e9s d\u2019une soci\u00e9t\u00e9 peuvent constituer une soci\u00e9t\u00e9 qui n\u2019aura d\u2019autre but que de racheter l\u2019entreprise qui les emploie. On parle alors de holding de rachat. Cette op\u00e9ration ouvre droit \u00e0 un cr\u00e9dit d\u2019IS. Ce cr\u00e9dit est \u00e9gal, pour chaque&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16417,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[60,50,61],"class_list":["post-18666","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-credit-dimpot","tag-fiscalite","tag-impot-sur-les-societes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le cr\u00e9dit d\u2019imp\u00f4t pour rachat d\u2019une entreprise par ses salari\u00e9s<\/title>\n<meta name=\"description\" content=\"Les salari\u00e9s d&#039;une entreprise peuvent la racheter en cr\u00e9ant une holding de rachat : \u00e0 cette occasion ils peuvent b\u00e9n\u00e9ficier d&#039;un cr\u00e9dit d&#039;imp\u00f4t particulier\" \/>\n<meta name=\"robots\" content=\"index, follow, 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