{"id":1261,"date":"2019-07-22T11:20:04","date_gmt":"2019-07-22T09:20:04","guid":{"rendered":"https:\/\/blog.evaluation-entreprise.com\/?p=1261"},"modified":"2023-06-09T14:44:30","modified_gmt":"2023-06-09T12:44:30","slug":"fiscalite-cessions-de-titres-parts-sociales","status":"publish","type":"post","link":"https:\/\/blog.evaluation-entreprise.com\/index.php\/2019\/07\/22\/fiscalite-cessions-de-titres-parts-sociales\/","title":{"rendered":"Cet \u00e9t\u00e9 je suis d\u00e9cid\u00e9, je vends mon entreprise. Quelle fiscalit\u00e9 ?"},"content":{"rendered":"\n
\"\"
Fiscalit\u00e9 des entreprises<\/figcaption><\/figure>\n\n\n\n

Quelle est la fiscalit\u00e9 lors d’une cession de titre et de parts sociales?<\/p>\n\n\n\n

Lors d\u2019une cession de titres, le c\u00e9dant est imposable sur la plus-value des titres. La plus-value correspond \u00e0 la diff\u00e9rence entre le prix de cession des titres net des frais et taxes et le prix d’acquisition. L\u2019imposition sur la plus-value se fait l\u2019ann\u00e9e suivant la cession. <\/p>\n\n\n\n

Le c\u00e9dant \u00e0 le choix entre 2 taux d’impositions sur la plus-value<\/h2>\n\n\n\n

D\u2019une part, un taux forfaitaire, \u201cflat-tax\u201d, de 30%<\/strong>.<\/p>\n\n\n\n

Ce taux comprend un pr\u00e9l\u00e8vement forfaitaire unique \u00e0 12,8% et des pr\u00e9l\u00e8vement sociaux au taux de 17,2%.<\/p>\n\n\n\n

D\u2019autre part, le c\u00e9dant peut opter pour le bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu (global)<\/strong>. C\u2019est \u00e0 dire s\u2019appliquant \u00e0 tous les revenus mobiliers.<\/p>\n\n\n\n

 <\/td>Imp\u00f4t sur le revenu<\/td>pr\u00e9l\u00e8vements sociaux<\/td>Contribution Hauts Revenus <\/td><\/tr>
Option 1 <\/td>12,8%<\/td>17,2% (CSG)<\/td>3% ou  4%<\/td><\/tr>
Option 2<\/td>Bar\u00e8me progressif allant de 0% \u00e0 45%<\/td>17,2% (CSG) dont 6,8% d\u00e9ductibles <\/td>3% ou  4%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

De plus dans le cas de l\u2019option 2<\/strong>, il existe certains abattements pour les titres \u00e9ligibles acquis avant le 31 D\u00e9cembre 2017.<\/p>\n\n\n\n

D\u2019une part, l’abattement de droit commun. <\/p>\n\n\n\n

Dur\u00e9e de d\u00e9tention des titres <\/td>entre 2 et 8 ans<\/td>8 ans et plus <\/td><\/tr>
Taux d’abattement<\/td>50%<\/td>65%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

D\u2019autre part, l’abattement renforc\u00e9 : <\/p>\n\n\n\n

Cet abattement <\/a>est applicable lorsque les titres sont ceux d\u2019une petite ou moyenne entre (PME) de moins de 10 ans (par rapport \u00e0 la date de cession).<\/p>\n\n\n\n

Dur\u00e9e de d\u00e9tention des titres<\/td>entre 1 et  moins de 4 ans <\/td>au moins 4 ans et moins de 8 ans<\/td>8 ans et plus<\/td><\/tr>
Taux d’abattement<\/td>50%<\/td>65%<\/td>85%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Simulateur Pacte Dutreil<\/a><\/div>\n\n\n\n

Le cas particulier FISCALIT\u00c9 du d\u00e9part en retraite <\/h3>\n\n\n\n

Enfin un abattement de 500 000\u20ac est applicable sous certaines conditions strictes pour les c\u00e9dant faisant valoir leurs droits \u00e0 la retraite. Cet abattement est applicable quel que soit l\u2019option choisie, mais n\u2019est pas cumulable avec les autres abattements.<\/p>\n\n\n\n

Le cas particulier de cession de petites entreprises<\/h3>\n\n\n\n

Sous certaines conditions, les petites entreprises sont exon\u00e9r\u00e9es partiellement ou totalement d\u2019imp\u00f4t sur la plus-value. <\/p>\n\n\n\n

Cette exon\u00e9ration ne concerne que les entrepreneurs individuels et les soci\u00e9t\u00e9s de personnes relevant de l\u2019imp\u00f4t sur le revenu.<\/p>\n\n\n\n

L\u2019activit\u00e9 doit \u00eatre exerc\u00e9 \u00e0 titre professionnel, pendant au moins 5 ans.<\/p>\n\n\n\n

CA HT<\/td>inf\u00e9rieur \u00e0 250 000\u20ac<\/td>entre 250 000\u20ac et 350 000 \u20ac<\/td><\/tr>
Entreprises de vente de marchandises ou de fourniture de logements<\/td>exon\u00e9ration totale<\/td>exon\u00e9ration partielle <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
CA HT<\/td>inf\u00e9rieur \u00e0 90 000\u20ac<\/td>entre 90 000\u20ac et 126 000\u20ac<\/td><\/tr>
Entreprises de prestations de services<\/td>exon\u00e9ration totale<\/td>exon\u00e9ration partielle<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Vincent VACHET<\/p>\n\n\n\n

Autres articles int\u00e9ressants :<\/strong><\/p>\n\n\n\n

Fiscalit\u00e9 cession des fonds de commerce<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Quelle est la fiscalit\u00e9 lors d’une cession de titre et de parts sociales? Lors d\u2019une cession de titres, le c\u00e9dant est imposable sur la plus-value des titres. La plus-value correspond \u00e0 la diff\u00e9rence entre le prix de cession des titres net des frais et taxes et le prix d’acquisition. L\u2019imposition sur la plus-value se fait l\u2019ann\u00e9e … Continuer la lecture de « Cet \u00e9t\u00e9 je suis d\u00e9cid\u00e9, je vends mon entreprise. Quelle fiscalit\u00e9 ? »<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[34],"tags":[],"class_list":["post-1261","post","type-post","status-publish","format-standard","hentry","category-conseil-en-evaluation"],"yoast_head":"\r\nCet \u00e9t\u00e9 je suis d\u00e9cid\u00e9, je vends mon entreprise. Quelle fiscalit\u00e9 ?<\/title>\r\n<meta name=\"description\" content=\"Fiscalit\u00e9 d'entreprise imp\u00f4ts sur la transmission des titres des parts. Taux imposition. Retraite. Taille entreprise. 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