{"id":2644,"date":"2022-11-04T10:43:31","date_gmt":"2022-11-04T09:43:31","guid":{"rendered":"https:\/\/blog.evaluation-entreprise.com\/?p=2644"},"modified":"2023-06-09T11:00:01","modified_gmt":"2023-06-09T09:00:01","slug":"qu-est-ce-que-lapport-cession","status":"publish","type":"post","link":"https:\/\/blog.evaluation-entreprise.com\/index.php\/2022\/11\/04\/qu-est-ce-que-lapport-cession\/","title":{"rendered":"Qu&rsquo;est-ce que l&rsquo;apport-cession ?"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/12\/Avalorisation-visuel-1024x985.jpg\" alt=\"\" class=\"wp-image-2125\" width=\"482\" height=\"464\" srcset=\"https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/12\/Avalorisation-visuel-1024x985.jpg 1024w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/12\/Avalorisation-visuel-300x289.jpg 300w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/12\/Avalorisation-visuel-768x739.jpg 768w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/12\/Avalorisation-visuel-1536x1478.jpg 1536w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/12\/Avalorisation-visuel-1200x1154.jpg 1200w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/12\/Avalorisation-visuel.jpg 1684w\" sizes=\"auto, (max-width: 482px) 85vw, 482px\" \/><figcaption>Comprendre l&rsquo;apport-cession<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsqu\u2019un dirigeant souhaite c\u00e9der sa soci\u00e9t\u00e9, il peut le faire d\u2019une autre fa\u00e7on que celle classique (c\u2019est-\u00e0-dire o\u00f9 le c\u00e9dant proc\u00e8de lui-m\u00eame \u00e0 la vente de sa soci\u00e9t\u00e9).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En effet, il existe un dispositif appel\u00e9 l\u2019apport-cession, il consiste \u00e0 la cr\u00e9ation par le c\u00e9dant d\u2019une holding  soumise \u00e0 l\u2019IS qui d\u00e9tient le contr\u00f4le et cette derni\u00e8re par la suite proc\u00e8de \u00e0 la vente de la soci\u00e9t\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Autrement dit, c\u2019est lorsque le c\u00e9dant cr\u00e9e une holding, ensuite la holding se charge de la cession de la soci\u00e9t\u00e9 ou des parts sociales\/titres.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apr\u00e8s la cession, il peut r\u00e9investir les fonds directement dans une activit\u00e9 rentable ou attendre plus tard pour le faire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les professionnels de la cession et transmission d\u2019entreprises conseillent&nbsp;au c\u00e9dant dans un premier temps de mettre cette somme dans une holding et par la suite cette holding va proc\u00e9der \u00e0 la cession des parts du c\u00e9dant au repreneur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Avantages de l\u2019apport-cession&nbsp;:<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cette op\u00e9ration pr\u00e9sente de nombreux avantages&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Premi\u00e8rement, le repreneur ne paie pas de droits d&rsquo;enregistrement.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Ensuite, la plus-value r\u00e9alis\u00e9e dans le cadre de cet apport &nbsp;b\u00e9n\u00e9ficie d\u2019un report d\u2019imposition (le c\u00e9dant ayant investi dans la holding qui ensuite proc\u00e8de \u00e0 la vente r\u00e9alise des b\u00e9n\u00e9fices, cette plus-value n\u2019est pas soumise directement \u00e0 l\u2019IS).<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Qu\u2019est-ce que le report d\u2019imp\u00f4ts&nbsp;?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est tout simplement, le fait de ne pas payer l\u2019imp\u00f4t imm\u00e9diatement sur la plus-value r\u00e9alis\u00e9e mais de le faire ult\u00e9rieurement.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Lorsque vous proc\u00e9dez \u00e0 la <a href=\"https:\/\/www.reprisetransmission.fr\/entreprises-a-vendre.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">cession des titres <\/a>de la holding, la plus-value est imm\u00e9diatement imposable&nbsp;;<\/li><li>Deuxi\u00e8me situation, lorsque la holding c\u00e8de les titres dans les trois ann\u00e9es qui suivent l\u2019apport, alors <a href=\"https:\/\/www.impots.gouv.fr\/particulier\/les-cessions-mobilieres\" target=\"_blank\" rel=\"noreferrer noopener\">la plus-value<\/a> est pay\u00e9e \u00e0 condition que 60% du prix de cession soit r\u00e9investi dans une activit\u00e9 op\u00e9rationnelle dans les 24 mois qui suivent la cession.<\/li><\/ul>\n\n\n\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-text-color has-background\" href=\"https:\/\/www.commissaire-apports.com\/extra\/dutreil.aspx\" style=\"border-radius:30px;background-color:#004aad;color:#ffffff\" target=\"_blank\" rel=\"noreferrer noopener\">Simulateur Pacte Dutreil<\/a><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong> Que se passe-t-il si vous ne faites rien avant ce d\u00e9lai&nbsp;?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Deux cas se pr\u00e9sentent&nbsp;\u00e9galement:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Soit la holding proc\u00e8de imm\u00e9diatement \u00e0 la cession (elle ne r\u00e9alisera pas alors de plus-value et sans plus-value il n\u2019y a pas d\u2019imposition).<\/li><li>Soit pendant la premi\u00e8re ann\u00e9e ou les deux ans qui suivent, elle r\u00e9alise une plus-value tax\u00e9e au taux normal de 25%.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le c\u00e9dant-apporteur voit donc son report d\u2019imposition disparaitre \u00e0 la suite de cette cession. Il a donc les deux options cit\u00e9es au-dessus pour b\u00e9n\u00e9ficier pleinement du <a href=\"https:\/\/www.impots.gouv.fr\/actualite\/report-dimposition-en-cas-dapport-de-titres-une-societe-controlee-par-lapporteur\" target=\"_blank\" rel=\"noreferrer noopener\">report d\u2019imp\u00f4ts<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mais il faut noter que lorsque la holding r\u00e9investit dans une activit\u00e9 rentable, il est n\u00e9cessaire qu\u2019elle ait le contr\u00f4le de la soci\u00e9t\u00e9 nouvellement acquise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Autres solutions, il faut acqu\u00e9rir des parts d&rsquo;un FCP (<a href=\"https:\/\/fr.wikipedia.org\/wiki\/Fonds_commun_de_placement\" target=\"_blank\" rel=\"noreferrer noopener\">Fonds Commun de Placement<\/a>) ou de <a href=\"https:\/\/bpifrance-creation.fr\/encyclopedie\/financements\/recours-a-investisseurs\/capital-risque\" target=\"_blank\" rel=\"noreferrer noopener\">soci\u00e9t\u00e9s de capital risque<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Que se passe t-il apr\u00e8s trois ann\u00e9es de d\u00e9tention&nbsp;?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bpifrance-creation.fr\/encyclopedie\/reprendre-entreprise-etapes\/choisir-montage-juridique-fiscal\/holding-reprise\" target=\"_blank\" rel=\"noreferrer noopener\">La holding<\/a> c\u00e8de des titres de participation qui b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration, taxation \u00e0 l\u2019IS de 3%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans ce cas, le c\u00e9dant-apporteur est libre de r\u00e9investir dans l\u2019activit\u00e9 ou le projet qui lui convient.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est donc clair que si les gens se tournent vers l&rsquo;apport-cession c\u2019est pour b\u00e9n\u00e9ficier du dispositif du report d\u2019imp\u00f4ts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour plus d&rsquo;informations, veuillez visualiser <a href=\"https:\/\/www.bfmtv.com\/economie\/replay-emissions\/bfm-patrimoine\/idee-de-placements-cession-d-entreprise-qu-est-ce-que-l-apport-cession-25-07_VN-202207250215.html\" target=\"_blank\" rel=\"noreferrer noopener\">cette vid\u00e9o<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez \u00e9galement \u00e9valuer votre entreprise sur la plateforme d&rsquo;estimation d&rsquo;entreprise en ligne EasyValo, pas de saisie de documents, il vous suffit juste de saisir le num\u00e9ro de SIREN.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background\" href=\"https:\/\/www.valorisation-societe.fr\/\" style=\"border-radius:30px;background-color:#3f4659;color:#58daca\" target=\"_blank\" rel=\"noreferrer noopener\">EasyValo <\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Des articles int\u00e9ressants sur :<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2022\/01\/28\/les-sources-de-financement-reprise-dentreprise\/\" target=\"_blank\" rel=\"noreferrer noopener\">Les sources de financement de la reprise d&rsquo;entreprise<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2021\/10\/26\/projet-de-loi-de-finances-2022-plf-2022-les-mesures-pour-faciliter-la-transmission-dentreprise\/\" target=\"_blank\" rel=\"noreferrer noopener\">Projet de loi de finances 2022 (PLF 2022): les mesures pour faciliter la transmission d\u2019entreprise<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Liens utiles :<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.reprisetransmission.fr\/le-cabinet-ALJR.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Professionnels de la cession et transmission d&rsquo;entreprise<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/fr.wikipedia.org\/wiki\/Droit_d%27enregistrement\" target=\"_blank\" rel=\"noreferrer noopener\">Les droits d&rsquo;enregistrements<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Salamata DIALLO<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu\u2019un dirigeant souhaite c\u00e9der sa soci\u00e9t\u00e9, il peut le faire d\u2019une autre fa\u00e7on que celle classique (c\u2019est-\u00e0-dire o\u00f9 le c\u00e9dant proc\u00e8de lui-m\u00eame \u00e0 la vente de sa soci\u00e9t\u00e9). En effet, il existe un dispositif appel\u00e9 l\u2019apport-cession, il consiste \u00e0 la cr\u00e9ation par le c\u00e9dant d\u2019une holding soumise \u00e0 l\u2019IS qui d\u00e9tient le contr\u00f4le et cette &hellip; <a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2022\/11\/04\/qu-est-ce-que-lapport-cession\/\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Qu&rsquo;est-ce que l&rsquo;apport-cession ?&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":[24],"tags":[],"class_list":["post-2644","post","type-post","status-publish","format-standard","hentry","category-actu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Qu&#039;est-ce que l&#039;apport-cession ?<\/title>\r\n<meta name=\"description\" content=\"L\u2019apport-cession consiste \u00e0 la cr\u00e9ation par le c\u00e9dant d\u2019une holding soumise \u00e0 l\u2019IS qui d\u00e9tient le contr\u00f4le et cette derni\u00e8re proc\u00e8de...\" \/>\r\n<meta name=\"robots\" content=\"index, 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