{"id":885,"date":"2017-12-29T10:55:40","date_gmt":"2017-12-29T09:55:40","guid":{"rendered":"https:\/\/blog.evaluation-entreprise.com\/?p=885"},"modified":"2024-09-27T12:09:05","modified_gmt":"2024-09-27T10:09:05","slug":"le-pacte-dutreil-cadre-fiscal-ideal-pour-la-transmission","status":"publish","type":"post","link":"https:\/\/blog.evaluation-entreprise.com\/index.php\/2017\/12\/29\/le-pacte-dutreil-cadre-fiscal-ideal-pour-la-transmission\/","title":{"rendered":"Le pacte DUTREIL\u00a0: cadre fiscal id\u00e9al pour la transmission"},"content":{"rendered":"\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"208\" height=\"121\" src=\"https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2017\/12\/pacte.jpg\" alt=\"pacte dutreil\" class=\"wp-image-886\"\/><figcaption>Pacte Dutreil<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Le pacte DUTREIL fait b\u00e9n\u00e9ficier aux h\u00e9ritiers d&rsquo;une exon\u00e9ration des droits de transmission ou des successions. Avantages et conditions d\u00e9taill\u00e9es ci-dessous.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pacte&nbsp;DUTREIL&nbsp;dispositif d\u2019abaissement des droits&nbsp;:<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La signature du pacte Dutreil permet de baisser les droits de successions ou de donation sur 75% des actifs dans le cadre de la<a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2017\/05\/02\/vendre-transmettre-entreprise\/\" target=\"_blank\" rel=\"noopener noreferrer\"> transmission.<\/a> En clair les droits de succession sont calcul\u00e9s sur les 25% restants.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">En compl\u00e9ment au PACTE DUTREIL&nbsp;; la succession avant les 70 ans du dirigeant<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si la succession est faite en pleine propri\u00e9t\u00e9 avant les 70 ans du dirigeant vous pouvez encore r\u00e9duire de moiti\u00e9 les frais. Dans ce cas, ils ne d\u00e9passeront pas les 5,6% de l\u2019actif qui aura \u00e9t\u00e9 transmis et ce ind\u00e9pendamment de la valeur de l\u2019entreprise. Ceci est particuli\u00e8rement int\u00e9ressant dans le cadre de la transmission d\u2019une PME.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9taler le paiement des droits de succession sur 10 ans&nbsp;! Vous pouvez \u00e9taler le paiement sur 10 ans avec un diff\u00e9r\u00e9 de 5 ans et un taux d\u2019int\u00e9r\u00eat de 0,5%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Conditions d&rsquo;octroi de l&rsquo;exon\u00e9ration&nbsp;DUTREIL<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Dur\u00e9e de d\u00e9tention de l\u2019entreprise plus de 2 ans &nbsp;sauf en cas de cr\u00e9ation ou acquisition gratuite pas de d\u00e9lai.<\/li><li>Ensuite les h\u00e9ritiers doivent prendre l\u2019engagement de garder l\u2019entreprise pendant 4 ans.<\/li><li>Un des repreneur doit poursuivre l\u2019exploitation de l\u2019entreprise pendant 3 ans \u00e0 partir de la date de transmission.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Succession avec plusieurs h\u00e9ritiers&nbsp;: maintenez l<a href=\"https:\/\/www.evaluation-entreprise.com\/methode-evaluation-rex.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">\u2019\u00e9quit\u00e9 de valeur<\/a>.<\/p>\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<p class=\"wp-block-paragraph\">Le donateur peut donner la totalit\u00e9 des titres \u00e0 un seul de ses enfants moyennant une soulte entre fr\u00e8res et s\u0153urs. Cette d\u00e9marche a le gros avantage de maintenir l\u2019\u00e9quit\u00e9 entre les enfants sous r\u00e9serve que l\u2019\u00e9valuation de l\u2019entreprise soit faite sans biais.&nbsp; Pour la valorisation du fonds de commerce <a href=\"https:\/\/www.evaluation-commerce.com\/fonds-de-commerce.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">cliquez ici<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pacte DUTREIL Le conseil AVALOR&nbsp; :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9valuer votre entreprise et demander conseil \u00e0 votre notaire.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Respectez bien les \u00c9tapes :<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>A partir la date de transmission des titres<\/li><li>Engagement collectif des h\u00e9ritiers de conservation pendant 2 ans<\/li><li>Engagement de l&rsquo;un des h\u00e9ritiers \u00e0 conserver pendant 4 ans<\/li><li>Un des signataires doit exercer des fonctions de dirigeant pendant 4 ans<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Prenez conseil aupr\u00e8s de votre<a href=\"http:\/\/paulduvaux.com\/item\/447-le-pacte-dutreil-comment-transmettre-un-patrimoine-sans-presque-payer-dimpot\" target=\"_blank\" rel=\"noopener noreferrer\"> avocat fiscaliste.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les articles suivants pourront \u00e9galement vous int\u00e9resser :<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2021\/06\/21\/le-leverage-buy-out-quest-ce-que-cest\/\">LE LEVERAGE BUY OUT : QU\u2019EST-CE QUE C\u2019EST ?<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2021\/04\/09\/commentaires-valorisation-titres-entreprise-fonds-de-commerces\/\">COMMENTAIRES VALORISATION TITRES ENTREPRISE &amp; FONDS DE COMMERCE<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Actualit\u00e9 au 27\/09\/2024 sur la r\u00e9forme fiscale des transmissions d&rsquo;entreprises qui va impacter le pacte DUTREIL<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le pacte DUTREIL fait b\u00e9n\u00e9ficier aux h\u00e9ritiers d&rsquo;une exon\u00e9ration des droits de transmission ou des successions. Avantages et conditions d\u00e9taill\u00e9es ci-dessous. Pacte&nbsp;DUTREIL&nbsp;dispositif d\u2019abaissement des droits&nbsp;: La signature du pacte Dutreil permet de baisser les droits de successions ou de donation sur 75% des actifs dans le cadre de la transmission. En clair les droits de &hellip; <a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2017\/12\/29\/le-pacte-dutreil-cadre-fiscal-ideal-pour-la-transmission\/\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Le pacte DUTREIL\u00a0: cadre fiscal id\u00e9al pour la transmission&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":[20],"tags":[89,17,65],"class_list":["post-885","post","type-post","status-publish","format-standard","hentry","category-transmission","tag-cession-entreprise","tag-dutreil","tag-fiscalite-entreprise"],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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