{"id":18811,"date":"2016-11-25T00:30:15","date_gmt":"2016-11-24T23:30:15","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18811"},"modified":"2024-09-26T17:00:30","modified_gmt":"2024-09-26T15:00:30","slug":"regime-fiscal-fusions","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/regime-fiscal-fusions\/","title":{"rendered":"Le r\u00e9gime fiscal des fusions"},"content":{"rendered":"<p style=\"text-align: justify;\">Pour ne ne pas p\u00e9naliser les fusions, le l\u00e9gislateur a mis en place un r\u00e9gime fiscal sp\u00e9cifique pour ne pas entraver les projets de fusion. En effet, pour faire face \u00e0 une concurrence \u00e9conomique de plus en plus rude et mondialis\u00e9e, <strong>les entreprises sont parfois tent\u00e9es de se regrouper. Elles atteignent ainsi une taille critique leur conf\u00e9rant un avantage \u00e9conomique sur les march\u00e9s. (en mati\u00e8re d\u2019\u00e9conomie d\u2019\u00e9chelle par exemple).<\/strong><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, explique dans cet article le r\u00e9gime fiscal des fusions, qui a \u00e9t\u00e9 am\u00e9nag\u00e9 pour limiter le co\u00fbt des rapprochements et des fusions.<\/span><\/p>\n<h2 style=\"text-align: justify;\">I. Le r\u00e9gime fiscal de droit commun<\/h2>\n<p style=\"text-align: justify;\">Le r\u00e9gime fiscal de droit commun assimile l\u2019op\u00e9ration de fusion \u00e0 une augmentation de capital pour la soci\u00e9t\u00e9 absorbante et \u00e0 une liquidation pour la soci\u00e9t\u00e9 absorb\u00e9e.<img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-16642\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-documents-comptables-1.jpg\" alt=\"r\u00e9gime fiscal des fusions\" width=\"330\" height=\"165\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-documents-comptables-1.jpg 660w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-documents-comptables-1-300x150.jpg 300w\" sizes=\"(max-width: 330px) 100vw, 330px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>Dans ce cas, l\u2019op\u00e9ration a plusieurs cons\u00e9quences fiscales importantes\u00a0:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Pour la soci\u00e9t\u00e9 absorb\u00e9e<\/strong>, les <a href=\"https:\/\/valoxy.org\/blog\/les-plus-values-professionnelles\/\" target=\"_blank\" rel=\"noopener noreferrer\">plus-values<\/a> d\u00e9gag\u00e9es \u00e0 l\u2019occasion de la fusion seront soumises \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s.<\/li>\n<li><strong>Les actionnaires de la soci\u00e9t\u00e9 absorb\u00e9e<\/strong> vont recevoir des actions de la soci\u00e9t\u00e9 absorbante, et la diff\u00e9rence entre la valeur des titres re\u00e7us et celle des titres apport\u00e9s peut g\u00e9n\u00e9rer une plus-value, qui sera soumise \u00e0 l\u2019Imp\u00f4t sur le Revenu.<\/li>\n<li class=\"li1\"><b><\/b><span class=\"s2\"><b>La soci\u00e9t\u00e9 absorbante<\/b> aura \u00e0 payer<\/span><span class=\"s3\"> <a href=\"https:\/\/valoxy.org\/blog\/droits-denregistrement-entreprises\/\"><span class=\"s4\"><b>des droits d\u2019enregistrement<\/b><\/span><\/a><\/span><span class=\"s3\">\u00a0\u00e0 un taux proportionnel de 4.80%,<\/span><span class=\"s3\">\u00a0ou un droit fixe de 250 \u20ac.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">II. Le r\u00e9gime fiscal de faveur<\/h2>\n<p style=\"text-align: justify;\">Afin <strong>de ne pas p\u00e9naliser les fusions d\u2019entreprises<\/strong>, le l\u00e9gislateur a mis en place un r\u00e9gime fiscal sp\u00e9cifique pour que la fiscalit\u00e9 ne soit pas un facteur rebutant en cas de projet de fusion.<\/p>\n<p style=\"text-align: justify;\"><strong>Cependant, ce r\u00e9gime n\u2019est accessible que sous certaines conditions.<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Tout d\u2019abord, ce r\u00e9gime est r\u00e9serv\u00e9 aux soci\u00e9t\u00e9s soumises \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s.<\/li>\n<li>Il concerne normalement les soci\u00e9t\u00e9s fran\u00e7aises et \u00e9trang\u00e8res mais un agr\u00e9ment minist\u00e9riel est requis pour les soci\u00e9t\u00e9s n\u2019appartenant pas \u00e0 la Communaut\u00e9 \u00c9conomique Europ\u00e9enne.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11316 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussite-14.jpg\" alt=\"r\u00e9gime fiscal de faveur des fusions\" width=\"365\" height=\"243\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussite-14.jpg 539w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussite-14-300x200.jpg 300w\" sizes=\"(max-width: 365px) 100vw, 365px\" \/>Une op\u00e9ration de fusion va entra\u00eener l\u2019apport d\u2019actions de la soci\u00e9t\u00e9 absorb\u00e9e vers la soci\u00e9t\u00e9 absorbante. Les actionnaires de la soci\u00e9t\u00e9 absorb\u00e9e vont donc recevoir des actions de la soci\u00e9t\u00e9 absorbante. Pour pousser les actionnaires \u00e0 accepter la fusion (ils vont perdre leur soci\u00e9t\u00e9 et dans la majorit\u00e9 des cas, ils seront minoritaires dans la soci\u00e9t\u00e9 absorbante),<strong> la soci\u00e9t\u00e9 absorbante peut pr\u00e9voir le versement d\u2019une soulte aux associ\u00e9s afin de les pousser \u00e0 accepter la fusion.<\/strong> Pour b\u00e9n\u00e9ficier du r\u00e9gime fiscal de faveur, cette soulte doit \u00eatre limit\u00e9e \u00e0 10% de la valeur nominale des titres.<\/p>\n<p style=\"text-align: justify;\">Gr\u00e2ce \u00e0 ce r\u00e9gime, les droits d\u2019enregistrement sont fix\u00e9s \u00e0 375 \u20ac pour les soci\u00e9t\u00e9s ayant un capital inf\u00e9rieur \u00e0 225\u00a0000 \u20ac (500 \u20ac si le capital est sup\u00e9rieur).<\/p>\n<p style=\"text-align: justify;\"><strong>Les plus-values r\u00e9alis\u00e9es ainsi que les profits d\u00e9gag\u00e9s sur les \u00e9l\u00e9ments apport\u00e9s au cours d\u2019une fusion ne sont pas soumis \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s.<\/strong> De m\u00eame, les provisions de la soci\u00e9t\u00e9 absorb\u00e9e ne sont pas impos\u00e9es si elles ne deviennent pas sans objet.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> Pour b\u00e9n\u00e9ficier de cette exon\u00e9ration la soci\u00e9t\u00e9 absorbante est tenue de respecter certaines prescriptions\u00a0: r\u00e9int\u00e9gration des plus-values dont l\u2019imposition a \u00e9t\u00e9 diff\u00e9r\u00e9e chez la soci\u00e9t\u00e9 absorb\u00e9e, reprise des provisions de l\u2019absorb\u00e9e, reprise des valeurs fiscales de l\u2019absorb\u00e9e pour les immobilisations non amortissables\u2026 cf Article 210 A CGI<\/div><\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. La r\u00e9troactivit\u00e9 fiscale<\/h3>\n<p style=\"text-align: justify;\">Ce dispositif permet \u00e0 la soci\u00e9t\u00e9 absorbante de prendre dans ses propres r\u00e9sultats le b\u00e9n\u00e9fice de la soci\u00e9t\u00e9 absorb\u00e9e \u00e0 partir de la date de r\u00e9troactivit\u00e9.<\/p>\n<p style=\"text-align: justify;\"><strong>L\u2019avantage de ce dispositif, c\u2019est qu\u2019il consolide d\u00e8s le d\u00e9but le r\u00e9sultat fiscal des deux soci\u00e9t\u00e9s.<\/strong> Cela permet en plus au d\u00e9ficit de la soci\u00e9t\u00e9 absorbante de s\u2019imputer sur le b\u00e9n\u00e9fice fiscal des deux soci\u00e9t\u00e9s.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Les d\u00e9ficits de la soci\u00e9t\u00e9 absorb\u00e9e<\/h3>\n<p style=\"text-align: justify;\"><strong>Les d\u00e9ficits non encore d\u00e9duits de la soci\u00e9t\u00e9 absorb\u00e9e sont transf\u00e9r\u00e9s \u00e0 la soci\u00e9t\u00e9 absorbante<\/strong> sous r\u00e9serve d\u2019un agr\u00e9ment d\u00e9livr\u00e9 par le ministre de l\u2019\u00c9conomie ou par son repr\u00e9sentant.<\/p>\n<p style=\"text-align: justify;\"><strong>L\u2019agr\u00e9ment n\u2019est d\u00e9livr\u00e9 que sous certaines conditions\u00a0:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u2019op\u00e9ration doit \u00eatre justifi\u00e9e du point de vue \u00e9conomique.<\/li>\n<li>Les motivations du projet doivent \u00eatre autres que fiscales.<\/li>\n<li>L\u2019activit\u00e9 \u00e0 l\u2019origine des d\u00e9ficits doit \u00eatre poursuivie pendant au moins trois ans.<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">C. Au niveau de l\u2019Imp\u00f4t sur le Revenu<strong><img decoding=\"async\" class=\"alignright wp-image-11398\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-4-1.jpg\" alt=\"sursis imposition fusion\" width=\"233\" height=\"155\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-4-1.jpg 539w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-4-1-300x200.jpg 300w\" sizes=\"(max-width: 233px) 100vw, 233px\" \/><\/strong><\/h3>\n<p style=\"text-align: justify;\"><strong>Les actionnaires personnes physiques et morales b\u00e9n\u00e9ficient d\u2019un sursis d\u2019imposition sur les plus-value r\u00e9alis\u00e9es lors de la fusion. Ce sursis prend fin lors de la cession<\/strong><strong> ou de l\u2019annulation des titres re\u00e7us par l\u2019absorbante.<\/strong><\/p>\n<p style=\"text-align: justify;\">L\u2019attribution gratuite d\u2019actions nouvelles aux actionnaires de la soci\u00e9t\u00e9 absorb\u00e9e n\u2019est pas soumise \u00e0 l\u2019Imp\u00f4t sur le Revenu.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Attention,<\/strong> le but d\u2019une op\u00e9ration de fusion ne doit jamais \u00eatre uniquement fiscal. En effet, dans ce cas, l\u2019administration fiscale pourrait consid\u00e9rer qu\u2019il s\u2019agit d\u2019un abus de droit et remettre en cause l\u2019application du r\u00e9gime fiscal de faveur.<\/div><\/p>\n<p style=\"text-align: justify;\"><strong>En conclusion, le r\u00e9gime fiscal de faveur des fusions est\u00a0 avantageux. <\/strong>Il est cependant soumis \u00e0 certaines formalit\u00e9s. (notamment la limitation du montant de la soulte). Il entra\u00eene des cons\u00e9quences fiscales importantes pour la soci\u00e9t\u00e9 absorb\u00e9e. (du fait de l\u2019application de l\u2019article 210 A du CGI).<\/p>\n<p style=\"text-align: justify;\">C\u2019est pourquoi les op\u00e9rations de fusion doivent \u00eatre encadr\u00e9es par des professionnels. Ils veilleront au respect des diff\u00e9rentes obligations pour garantir aux entreprises la r\u00e9ussite de leur projet.<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez en savoir plus sur les op\u00e9rations de fusion ? Appelez notre service Fusions Acquisitions ! Retrouvez \u00e9galement 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\/operations-de-fusion\/\"><span class=\"s3\">Les op\u00e9rations de fusions : de quoi s\u2019agit-il ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/role-commissaire-fusion\/\"><span class=\"s3\">Le commissaire \u00e0 la fusion : quel r\u00f4le joue t-il ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/boni-mali-de-fusion-de-quoi-sagit\/\"><span class=\"s3\">Le boni et le mali de fusion\u00a0: de quoi s\u2019agit-il\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/parite-echanges-valorisation-apports-fusions\/\"><span class=\"s3\">La parit\u00e9 des \u00e9changes et la valorisation des apports dans les fusions<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pour ne ne pas p\u00e9naliser les fusions, le l\u00e9gislateur a mis en place un r\u00e9gime fiscal sp\u00e9cifique pour ne pas entraver les projets de fusion. En effet, pour faire face \u00e0 une concurrence \u00e9conomique de plus en plus rude et&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16746,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[68,69,70],"class_list":["post-18811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-fiscalite-des-fusions","tag-fusion","tag-regime-fiscal-de-faveur"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le r\u00e9gime fiscal des fusions<\/title>\n<meta name=\"description\" content=\"Pour ne ne pas p\u00e9naliser les fusions, le l\u00e9gislateur a mis en place un r\u00e9gime fiscal sp\u00e9cifique pour ne pas entraver les projets de fusion.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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