{"id":9847,"date":"2019-07-04T00:00:00","date_gmt":"2019-07-04T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/abattement-depart-retraite-profession-liberale\/"},"modified":"2019-07-04T00:00:00","modified_gmt":"2019-07-04T00:00:00","slug":"abattement-depart-retraite-profession-liberale","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/abattement-depart-retraite-profession-liberale\/","title":{"rendered":"Comment s\u2019applique l\u2019abattement pour d\u00e9part \u00e0 la retraite d\u2019un professionnel lib\u00e9ral ?"},"content":{"rendered":"<p>L\u2019<strong>associ\u00e9 d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral<\/strong> ne peut b\u00e9n\u00e9ficier de l\u2019abattement de 500\u00a0000\u00a0\u20ac pour <strong>d\u00e9part \u00e0 la retraite<\/strong> que s\u2019il y exer\u00e7ait une fonction de direction depuis au moins 5\u00a0ans.<\/p>\n<p>L\u2019associ\u00e9 d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (Sel) qui c\u00e8de ses parts \u00e0 l\u2019occasion de son d\u00e9part en retraite peut, \u00e0 certaines conditions, r\u00e9duire le montant de la plus-value imposable \u00e0 l\u2019imp\u00f4t sur le revenu d\u2019un abattement fixe de 500\u00a0000\u00a0\u20ac. Pour b\u00e9n\u00e9ficier de cet avantage fiscal, il doit notamment, au cours des 5\u00a0ann\u00e9es pr\u00e9c\u00e9dant la cession, avoir exerc\u00e9, sans interruption, une fonction de direction dans la soci\u00e9t\u00e9 dont les titres sont c\u00e9d\u00e9s.<\/p>\n<section>\n<ul>\n<li>Rappel :\u00a0cette plus-value est normalement imposable au taux forfaitaire de 12,8\u00a0% (auquel s\u2019ajoutent les <a title=\"Droit du travail et de la protection sociale\" href=\"fr\/domaines-competences\/droit-travail-protection-sociale\">pr\u00e9l\u00e8vements sociaux<\/a> au taux global de 17,2\u00a0%), sauf option pour le bar\u00e8me progressif.<\/li>\n<\/ul>\n<\/section>\n<p>L\u2019<strong>abattement<\/strong> de 500\u00a0000\u00a0\u20ac s\u2019applique aux cessions r\u00e9alis\u00e9es du 1<sup>er<\/sup>\u00a0janvier\u00a02018 au 31\u00a0d\u00e9cembre\u00a02022. Un dispositif similaire s\u2019est appliqu\u00e9 jusque fin\u00a02017, pour le b\u00e9n\u00e9fice duquel il \u00e9tait admis que l\u2019exercice d\u2019une profession lib\u00e9rale principale dans la soci\u00e9t\u00e9 dont les titres \u00e9taient c\u00e9d\u00e9s soit assimil\u00e9e \u00e0 une fonction de direction. La question s\u2019est donc pos\u00e9e de savoir si le nouvel abattement pouvait, comme auparavant, b\u00e9n\u00e9ficier aux associ\u00e9s de Sel qui exercent leur profession dans la soci\u00e9t\u00e9 sans en \u00eatre dirigeant.<\/p>\n<p>Non, vient de r\u00e9pondre le gouvernement, et ce \u00ab\u00a0<em>afin de garantir l\u2019\u00e9galit\u00e9 de traitement par rapport aux autres professions<\/em>\u00a0\u00bb. L\u2019avantage fiscal b\u00e9n\u00e9ficie ainsi \u00e0 tous les dirigeants de PME dans les m\u00eames conditions.<\/p>\n<section>\n<ul>\n<li>\u00c0 noter :\u00a0le d\u00e9put\u00e9 \u00e0 l\u2019origine de la question soulevait la possible iniquit\u00e9 fiscale du dispositif dans la mesure o\u00f9 la forme juridique de certaines Sel ne permet pas la nomination de tous les associ\u00e9s en qualit\u00e9 de dirigeant.<\/li>\n<\/ul>\n<\/section>\n<p>Pour plus d&#8217;informations, n&#8217;h\u00e9sitez pas \u00e0 consulter la <a title=\"Questions Assembl\u00e9e Nationale | R\u00e9ponse n\u00b06666\" href=\"http:\/\/questions.assemblee-nationale.fr\/q15\/15-6666QE.htm\" target=\"_blank\" rel=\"noopener\">r\u00e9ponse de l&#8217;Assembl\u00e9e Nationale n\u00b06666<\/a>, du JOAN du 18 juin 2019.<\/p>\n<p><span style=\"font-size: 8pt;\"><cite class=\"reference\">Article publi\u00e9 le\u00a0<time>04 juillet 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0\u00a0Les Echos Publishing\u00a0&#8211;\u00a02019<\/cite><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019associ\u00e9 d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral ne peut b\u00e9n\u00e9ficier de l\u2019abattement de 500\u00a0000\u00a0\u20ac pour d\u00e9part \u00e0 la retraite que s\u2019il y exer\u00e7ait une fonction de direction depuis au moins 5\u00a0ans. L\u2019associ\u00e9 d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (Sel) qui c\u00e8de ses parts \u00e0 l\u2019occasion de son d\u00e9part en retraite peut, \u00e0 certaines conditions, r\u00e9duire le montant de la [&hellip;]<\/p>\n","protected":false},"author":1,"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-9847","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>Comment s\u2019applique l\u2019abattement pour d\u00e9part \u00e0 la retraite d\u2019un professionnel lib\u00e9ral ? | 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\/abattement-depart-retraite-profession-liberale\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment s\u2019applique l\u2019abattement pour d\u00e9part \u00e0 la retraite d\u2019un professionnel lib\u00e9ral ? | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"L\u2019associ\u00e9 d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral ne peut b\u00e9n\u00e9ficier de l\u2019abattement de 500\u00a0000\u00a0\u20ac pour d\u00e9part \u00e0 la retraite que s\u2019il y exer\u00e7ait une fonction de direction depuis au moins 5\u00a0ans. 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