{"id":9817,"date":"2019-05-24T00:00:00","date_gmt":"2019-05-24T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/cession-entreprise-avantage-fiscal\/"},"modified":"2019-05-24T00:00:00","modified_gmt":"2019-05-24T00:00:00","slug":"cession-entreprise-avantage-fiscal","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/cession-entreprise-avantage-fiscal\/","title":{"rendered":"Un avantage fiscal en cas de cession de l\u2019entreprise aux salari\u00e9s ou aux proches"},"content":{"rendered":"<p>Les\u00a0<strong>ventes d\u2019entreprises<\/strong>\u00a0r\u00e9alis\u00e9es au profit de leurs salari\u00e9s ou des proches du chef d\u2019entreprise peuvent ouvrir droit \u00e0 un\u00a0<strong>abattement<\/strong>\u00a0de 300\u00a0000\u00a0\u20ac sur l\u2019assiette de calcul du droit d\u2019enregistrement.<\/p>\n<p>Les <strong>ventes de fonds de commerce<\/strong>, de fonds agricoles et de client\u00e8les sont normalement soumises \u00e0 un <strong>droit d\u2019enregistrement<\/strong> au taux de 3\u00a0% sur la fraction du prix comprise entre 23\u00a0000\u00a0\u20ac et 200\u00a0000\u00a0\u20ac et de 5\u00a0% sur la fraction exc\u00e9dant 200\u00a0000\u00a0\u20ac.<\/p>\n<section class=\"annotation\">\n<ul>\n<li>\u00c0 noter :\u00a0ce droit est d\u00fb par l\u2019acqu\u00e9reur, mais le contrat de cession peut le mettre \u00e0 la charge du vendeur.<\/li>\n<\/ul>\n<\/section>\n<p>Lorsque la <a title=\"Senat | Abattement fiscal | Cession d'entreprise\" href=\"https:\/\/www.senat.fr\/basile\/visio.do?id=qSEQ181208340&#038;idtable=q353907&#038;_nu=8340&#038;rch=qs&#038;de=20160522&#038;au=20190522&#038;dp=3+ans&#038;radio=dp&#038;aff=sep&#038;tri=dd&#038;off=0&#038;afd=ppr&#038;afd=ppl&#038;afd=pjl&#038;afd=cvn\" target=\"_blank\" rel=\"noopener\">cession de l\u2019entreprise<\/a>\u00a0ou du cabinet est consentie au profit de ses salari\u00e9s, un abattement de 300\u00a0000\u00a0\u20ac peut, sous certaines conditions, s\u2019appliquer sur l\u2019assiette de calcul de ce droit d\u2019enregistrement. Un abattement fiscal qui peut \u00e9galement concerner les cessions en faveur des proches du c\u00e9dant, c\u2019est-\u00e0-dire les membres du cercle familial (conjoint ou partenaire de Pacs, ascendants et descendants en ligne directe, fr\u00e8res et s\u0153urs).<\/p>\n<section>\n<ul>\n<li>Pr\u00e9cision :\u00a0les salari\u00e9s doivent \u00eatre titulaires d\u2019un contrat de travail \u00e0 dur\u00e9e ind\u00e9termin\u00e9e depuis au moins 2\u00a0ans et exercer leurs fonctions \u00e0 temps plein. Il peut aussi s\u2019agir d\u2019apprentis, titulaires d\u2019un contrat d\u2019apprentissage.<\/li>\n<\/ul>\n<\/section>\n<p>Selon l\u2019administration fiscale, l\u2019acqu\u00e9reur ne peut pas \u00eatre une soci\u00e9t\u00e9, except\u00e9 s\u2019il s\u2019agit d\u2019une structure unipersonnelle telle qu\u2019une EURL, une EARL unipersonnelle, une Selarl unipersonnelle ou encore une Sasu. \u00c0 ce titre, le minist\u00e8re de l\u2019\u00c9conomie et des Finances a pr\u00e9cis\u00e9 que le b\u00e9n\u00e9fice de l\u2019abattement ne sera pas \u00e9tendu aux structures pluripersonnelles, comme les SAS.<\/p>\n<section>\n<ul>\n<li>\u00c0 savoir :\u00a0pendant 5\u00a0ans \u00e0 compter de la cession, l\u2019acqu\u00e9reur doit poursuivre son activit\u00e9 professionnelle dans l\u2019entreprise ou le cabinet et en assurer la direction effective.<\/li>\n<\/ul>\n<p>Pour plus d&#8217;informations, n&#8217;h\u00e9sitez pas \u00e0 <a title=\"Contactez-nous\" href=\"fr\/contact\">contacter le cabinet Abeille &#038; Associ\u00e9s<\/a>.<\/p>\n<\/section>\n<p><span style=\"font-size: 8pt;\"><em>Article publi\u00e9 le\u00a0<time>24 mai 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0\u00a0Les Echos Publishing\u00a0&#8211;\u00a02019<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les\u00a0ventes d\u2019entreprises\u00a0r\u00e9alis\u00e9es au profit de leurs salari\u00e9s ou des proches du chef d\u2019entreprise peuvent ouvrir droit \u00e0 un\u00a0abattement\u00a0de 300\u00a0000\u00a0\u20ac sur l\u2019assiette de calcul du droit d\u2019enregistrement. Les ventes de fonds de commerce, de fonds agricoles et de client\u00e8les sont normalement soumises \u00e0 un droit d\u2019enregistrement au taux de 3\u00a0% sur la fraction du prix comprise [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9817","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Un avantage fiscal en cas de cession de l\u2019entreprise aux salari\u00e9s ou aux proches | Abeille Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abeille.law\/cession-entreprise-avantage-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Un avantage fiscal en cas de cession de l\u2019entreprise aux salari\u00e9s ou aux proches | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"Les\u00a0ventes d\u2019entreprises\u00a0r\u00e9alis\u00e9es au profit de leurs salari\u00e9s ou des proches du chef d\u2019entreprise peuvent ouvrir droit \u00e0 un\u00a0abattement\u00a0de 300\u00a0000\u00a0\u20ac sur l\u2019assiette de calcul du droit d\u2019enregistrement. 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