{"id":4245,"date":"2026-10-09T16:36:35","date_gmt":"2026-10-09T14:36:35","guid":{"rendered":"https:\/\/blog.evaluation-entreprise.com\/?p=4245"},"modified":"2026-10-09T16:44:41","modified_gmt":"2026-10-09T14:44:41","slug":"plf-2027-impact-sur-levaluation-dentreprise-et-des-holdings","status":"publish","type":"post","link":"https:\/\/blog.evaluation-entreprise.com\/index.php\/2026\/10\/09\/plf-2027-impact-sur-levaluation-dentreprise-et-des-holdings\/","title":{"rendered":"PLF 2027 : Impact sur l&rsquo;\u00e9valuation d&rsquo;entreprise et la transmission"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le PLF 2027 ne modifie aucune r\u00e8gle de valorisation des titres. Il donne un poids fiscal plus cons\u00e9quent \u00e0 la valeur retenue \u00e0 la date d&rsquo;un apport, d&rsquo;une donation ou d&rsquo;une cession. Le texte d\u00e9pos\u00e9 le 1er octobre 2026 reste un projet.<br>Aucun article du projet ne touche aux m\u00e9thodes ou aux r\u00e8gles de valorisation des titres. Les recherches men\u00e9es sur les textes et les analyses publi\u00e9es n&rsquo;en font appara\u00eetre aucun. Le Gouvernement a indiqu\u00e9 que le pacte Dutreil serait pr\u00e9serv\u00e9.<br>L&rsquo;impact en ce qui concerne l&rsquo;\u00e9valuation est donc indirect. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il passe par trois canaux : <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La valeur d&rsquo;apport en cas d&rsquo;apport-cession, <\/li>\n\n\n\n<li>La ventilation entre actifs op\u00e9rationnels et somptuaires pour le Dutreil, et <\/li>\n\n\n\n<li>La valeur de cession dans le cadre du pacte Papin.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Apport-cession : la valeur d&rsquo;apport devient une dette fiscale latente<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;article 5 remplace, \u00e0 l&rsquo;article 150-0 B ter du CGI, la \u00ab cession \u00e0 titre on\u00e9reux \u00bb par la \u00ab transmission \u00bb. Une donation ou une succession des titres de la holding mettrait donc fin au report et rendrait la plus-value d&rsquo;apport imposable, alors qu&rsquo;elle peut aujourd&rsquo;hui \u00eatre d\u00e9finitivement effac\u00e9e. La mesure s&rsquo;appliquerait aux transmissions r\u00e9alis\u00e9es \u00e0 compter du 1er octobre 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Exemple : un dirigeant apporte en 2022 \u00e0 sa holding des titres acquis 100 000 \u20ac et valant 5 M\u20ac. La plus-value d&rsquo;apport de 4,9 M\u20ac plac\u00e9e en report. S&rsquo;il donne la holding \u00e0 ses enfants en 2027, cette plus-value serait impos\u00e9e imm\u00e9diatement chez lui, au lieu d&rsquo;\u00eatre transf\u00e9r\u00e9e aux enfants puis effac\u00e9e apr\u00e8s six ans de conservation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Lors de l&rsquo;\u00e9valuation, trois cons\u00e9quences :<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La valeur retenue \u00e0 la date de l&rsquo;apport fixe le montant de l&rsquo;imp\u00f4t en report. Le dossier de preuve de cette valeur (m\u00e9thode, comparables, date) devient une pi\u00e8ce centrale, parfois plusieurs ann\u00e9es apr\u00e8s l&rsquo;op\u00e9ration.<\/li>\n\n\n\n<li>Une dette fiscale latente p\u00e8se sur la holding et son d\u00e9tenteur. Elle est \u00e0 chiffrer dans les analyses patrimoniales et les projets de donation.<\/li>\n\n\n\n<li>Le texte pr\u00e9voit un paiement \u00e9chelonn\u00e9 optionnel sur cinq ans (art. 1681 G nouveau), ce qui influence l&rsquo;arbitrage entre donner, vendre ou conserver.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Dutreil et holdings<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux d&rsquo;exon\u00e9ration du pacte Dutreil reste \u00e0 75 % et le PLF 2027 n&rsquo;y modifie pas. Le durcissement est venu de la loi de finances pour 2026, en vigueur depuis le 21 f\u00e9vrier 2026 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L&rsquo;engagement individuel de conservation passe de 4 \u00e0 6 ans, soit 8 ans au total avec l&rsquo;engagement collectif de 2 ans.<\/li>\n\n\n\n<li>La fraction de valeur des titres repr\u00e9sentative de sept cat\u00e9gories d&rsquo;actifs somptuaires est exclue de l&rsquo;exon\u00e9ration. A condition que ces actifs ne soient pas exclusivement affect\u00e9s \u00e0 l&rsquo;activit\u00e9 pendant au moins trois ans avant la transmission et jusqu&rsquo;\u00e0 la fin de l&rsquo;engagement. La chasse, la p\u00eache, les v\u00e9hicules de tourisme, yachts et a\u00e9ronefs, les bijoux, m\u00e9taux pr\u00e9cieux et objets d&rsquo;art, les chevaux, les vins et alcools, et les logements et r\u00e9sidences sont entre autres ceux qui sont vis\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La tr\u00e9sorerie, les valeurs mobili\u00e8res et les participations ne figurent pas dans cette liste. L&rsquo;\u00e9valuation doit donc ventiler la valeur entre actifs op\u00e9rationnels et actifs exclus, et conserver cette ventilation sur toute la dur\u00e9e de l&rsquo;engagement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pacte Papin : une valeur de cession qui conditionne trois avantages<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les cessions r\u00e9alis\u00e9es entre le 1er janvier 2027 et le 31 d\u00e9cembre 2029 au profit de salari\u00e9s, l&rsquo;article 10 pr\u00e9voit trois mesures dont le montant d\u00e9pend du prix, donc de l&rsquo;\u00e9valuation :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L&rsquo;abattement fixe du dirigeant partant \u00e0 la retraite (art. 150-0 D ter) passerait de 500 000 \u20ac \u00e0 1 M\u20ac sur la plus-value de cession, avec un engagement de direction et de conservation de 5 ans pour un repreneur au moins.<\/li>\n\n\n\n<li>Les droits d&rsquo;enregistrement tomberaient \u00e0 0,1 % sur les fonds de commerce, client\u00e8les et parts de soci\u00e9t\u00e9s dont le capital n&rsquo;est pas divis\u00e9 en actions, pour les PME reprises par un salari\u00e9 ayant 5 ans d&rsquo;anciennet\u00e9 sur les 10 derni\u00e8res ann\u00e9es.<\/li>\n\n\n\n<li>Un suramortissement de 30 % (60 % pour les microentreprises) s&rsquo;appliquerait \u00e0 certains \u00e9quipements neufs acquis apr\u00e8s la reprise.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, il faut retenir que le PLF 2027 a un enjeu fiscal plus direct : la valeur d&rsquo;apport fixe l&rsquo;imp\u00f4t en report, la ventilation des actifs conditionne l&rsquo;exon\u00e9ration Dutreil, et le prix de cession d\u00e9termine les avantages du pacte Papin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Vous avez un projet d&rsquo;\u00e9valuation, de cession ou encore d&rsquo;apport ? <a href=\"https:\/\/www.evaluation-entreprise.com\/contact.aspx\">Contactez notre \u00e9quipe pour vous accompagner.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cet article pourrait vous int\u00e9resser :<\/strong> <a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2026\/07\/30\/loi-hamon-information-des-salaries-2026\/\">Loi Hamon information des salari\u00e9s : ce qui change au 27 juillet 2026<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Liens int\u00e9ressants :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.vie-publique.fr\/loi\/304797-budget-2027-projet-de-loi-de-finances-plf\">Projet de loi de finances pour 2027 (PLF 2027)<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.commissaire-apports.com\/dutreil.aspx\">Mise en place du pacte Dutreil<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2022\/11\/04\/qu-est-ce-que-lapport-cession\/\">Qu&rsquo;est ce que l&rsquo;apport-cession ?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le PLF 2027 ne modifie aucune r\u00e8gle de valorisation des titres. Il donne un poids fiscal plus cons\u00e9quent \u00e0 la valeur retenue \u00e0 la date d&rsquo;un apport, d&rsquo;une donation ou d&rsquo;une cession. Le texte d\u00e9pos\u00e9 le 1er octobre 2026 reste un projet.Aucun article du projet ne touche aux m\u00e9thodes ou aux r\u00e8gles de valorisation des &hellip; <a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2026\/10\/09\/plf-2027-impact-sur-levaluation-dentreprise-et-des-holdings\/\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;PLF 2027 : Impact sur l&rsquo;\u00e9valuation d&rsquo;entreprise et la transmission&nbsp;&raquo;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":4253,"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-4245","post","type-post","status-publish","format-standard","has-post-thumbnail","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>PLF 2027 : Impact sur l&#039;\u00e9valuation d&#039;entreprise et la transmission<\/title>\r\n<meta name=\"description\" content=\"Le PLF 2027, les m\u00e9thodes d&#039;\u00e9valuation ne cahngent pas mais a un l&#039;enjeu fiscal est plus direct, la valeur d&#039;apport fixe l&#039;imp\u00f4t 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