{"id":1688,"date":"2020-09-27T21:54:48","date_gmt":"2020-09-27T19:54:48","guid":{"rendered":"https:\/\/blog.evaluation-entreprise.com\/?p=1688"},"modified":"2026-07-21T11:40:39","modified_gmt":"2026-07-21T09:40:39","slug":"fiscal-le-point-sur-la-transmission-dentreprise-partie-1","status":"publish","type":"post","link":"https:\/\/blog.evaluation-entreprise.com\/index.php\/2020\/09\/27\/fiscal-le-point-sur-la-transmission-dentreprise-partie-1\/","title":{"rendered":"Fiscalit\u00e9 sur la transmission d&rsquo;entreprise (Partie1)"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"563\" height=\"203\" src=\"https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2020\/09\/photoaljr.jpg\" alt=\"\" class=\"wp-image-2379\" srcset=\"https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2020\/09\/photoaljr.jpg 563w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2020\/09\/photoaljr-300x108.jpg 300w\" sizes=\"auto, (max-width: 563px) 85vw, 563px\" \/><figcaption>Fiscalit\u00e9 de la transmission d&rsquo;entreprise<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Quand on vend son entreprise, on se pose la question r\u00e9gime fiscal. Il existe de nombreux dispositifs visant \u00e0 all\u00e9ger la fiscalit\u00e9 lors d&rsquo;une transmission \u00e0 titre on\u00e9reux. Il permettent de r\u00e9duire les plus values \u00e0 titre priv\u00e9 ou professionnel. Cette question fiscale se pose g\u00e9n\u00e9ralement en parall\u00e8le d&rsquo;une r\u00e9flexion plus large sur <a href=\"https:\/\/www.evaluation-entreprise.com\/pourquoi-evaluer-une-entreprise.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">quand faire une \u00e9valuation d&rsquo;entreprise<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quelle est la fiscalit\u00e9 applicable ? <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il existe 4 dispositifs applicables en mati\u00e8re de plus-values professionnelles, exon\u00e9rations :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>En fonction du prix de cession<\/li><li>En cas de d\u00e9part \u00e0 la retraite du dirigeant <\/li><li>Des petites entreprises<\/li><li>Abattement sur la dur\u00e9e de d\u00e9tention d&rsquo;immeuble<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Exon\u00e9ration des petites entreprises : <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Exon\u00e9ration d\u2019IR (imp\u00f4t sur le revenu) et Pr\u00e9l\u00e8vements sociaux&nbsp;: Totale CA HT moyen si CA moyen HT &lt; 350 k\u20ac ou 126 k\u20ac, le taux d\u2019exon\u00e9ration est de : <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Pour les ventes (350k\u20ac-recettes)\/100k\u20ac<\/li><li>Pour les prestations de services (126k\u20ac-recettes\/36 k\u20ac) B les terrains \u00e0 b\u00e2tir sont exclus de l\u2019exon\u00e9ration. &nbsp;<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Qualit\u00e9 du c\u00e9dant : EIRL soumise \u00e0 l\u2019IR, soci\u00e9t\u00e9 exploitant ou associ\u00e9 \u00a0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9gime fiscal d&rsquo;exon\u00e9ration en cas de d\u00e9part \u00e0 la retraite du dirigeant<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Exon\u00e9ration d\u2019imp\u00f4t sur le revenu des plus-values \u00e0 court terme et moyen terme, montant exon\u00e9r\u00e9 non limit\u00e9. Exon\u00e9ration \u00e9tendue aux plus-values r\u00e9alis\u00e9es ant\u00e9rieurement et plac\u00e9es en report d\u2019imposition. Les dirigeants qui envisagent de <a href=\"https:\/\/www.evaluation-entreprise.com\/vendre-entreprise-retraite.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">vendre leur entreprise avant la retraite<\/a> ont int\u00e9r\u00eat \u00e0 anticiper ce dispositif plusieurs mois avant la cession.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>N.B<\/strong> L\u2019exon\u00e9ration ne concerne pas les plus-values immobili\u00e8res Pas d\u2019exon\u00e9ration des pr\u00e9l\u00e8vements sociaux.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Qualit\u00e9 du c\u00e9dant : EIRL soumise \u00e0 l\u2019IR, soci\u00e9t\u00e9 exploitant ou associ\u00e9 &nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Fiscalit\u00e9 en fonction du prix de cession<\/h2>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Exon\u00e9ration de l\u2019IS ou d\u2019IR et de pr\u00e9l\u00e8vements sociaux des plus values \u00e0 CT et LT&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Totale si valeurs des biens c\u00e9d\u00e9s \u00a0&lt; 300 k\u20ac<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Partielle si valeur des biens c\u00e9d\u00e9s > 300 k\u20ac et &lt; 500 k\u20ac<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux d\u2019exon\u00e9ration est de&nbsp;: (500 k\u20ac-valeurs des biens c\u00e9d\u00e9s)\/200 k\u20ac<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>N.B<\/strong>&nbsp;: L\u2019exon\u00e9ration ne concerne pas les plus values immobili\u00e8res<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Qualit\u00e9 du c\u00e9dant structure ou soci\u00e9t\u00e9 soumise \u00e0 l&rsquo;IR ou IS* *effectif&lt;250 salari\u00e9s et soit CA &lt;50 M\u20ac ou total bilan &lt;43 Me capital non d\u00e9tenu \u00e0 plus de 25% ou + par des entreprises r\u00e9pondant aux conditions ci dessus.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Abattement fiscal sur la dur\u00e9e de d\u00e9tention d&rsquo;immeuble<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Abattement des plus values \u00e0 long terme de 10% pour chaque ann\u00e9e de d\u00e9tention \u00e9chue au-del\u00e0 de la 5<sup>\u00e8me<\/sup>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exon\u00e9ration d\u00e9finitive de l\u2019IR de de pr\u00e9l\u00e8vement sociaux apr\u00e8s 15 ann\u00e9es de d\u00e9tentions r\u00e9volues.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>N.B<\/strong> les terrains \u00e0 b\u00e2tir sont exclus de l\u2019exon\u00e9ration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour allez plus loin <\/strong>: <br>&#8211; <a href=\"https:\/\/www.notaires.fr\/fr\/entreprise\/transmission-reprise\/transmission-reprise-et-cession-d\u2019une-entreprise\" target=\"_blank\" rel=\"noreferrer noopener\">Guide des notaires<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quand on vend son entreprise, on se pose la question r\u00e9gime fiscal. Il existe de nombreux dispositifs visant \u00e0 all\u00e9ger la fiscalit\u00e9 lors d&rsquo;une transmission \u00e0 titre on\u00e9reux. Il permettent de r\u00e9duire les plus values \u00e0 titre priv\u00e9 ou professionnel. Cette question fiscale se pose g\u00e9n\u00e9ralement en parall\u00e8le d&rsquo;une r\u00e9flexion plus large sur quand faire &hellip; <a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2020\/09\/27\/fiscal-le-point-sur-la-transmission-dentreprise-partie-1\/\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Fiscalit\u00e9 sur la transmission d&rsquo;entreprise (Partie1)&nbsp;&raquo;<\/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":[26],"tags":[65,10],"class_list":["post-1688","post","type-post","status-publish","format-standard","hentry","category-conseil-transmission","tag-fiscalite-entreprise","tag-transmission-entreprise"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Fiscalit\u00e9 sur la transmission d&#039;entreprise (Partie1)<\/title>\r\n<meta name=\"description\" content=\"Petit guide fiscal sur la transmission d&#039;entreprise. 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