{"id":12178,"date":"2025-06-06T00:00:00","date_gmt":"2025-06-05T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dun-gerant-qui-nest-pas-assez-remunere-selon-ladministration-fiscale\/"},"modified":"2025-06-06T00:00:00","modified_gmt":"2025-06-05T22:00:00","slug":"cest-lhistoire-dun-gerant-qui-nest-pas-assez-remunere-selon-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dun-gerant-qui-nest-pas-assez-remunere-selon-ladministration-fiscale\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019un g\u00e9rant qui n\u2019est pas assez r\u00e9mun\u00e9r\u00e9 selon l\u2019administration fiscale\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019un g\u00e9rant qui n\u2019est pas assez r\u00e9mun\u00e9r\u00e9 selon l\u2019administration fiscale\u2026 <\/p>\n<div>\n<p>\u00c0 l\u2019occasion de son d\u00e9part en retraite, un g\u00e9rant vend les titres de sa soci\u00e9t\u00e9. Parce qu\u2019il estime remplir toutes les conditions pour b\u00e9n\u00e9ficier de l\u2019abattement de 500 000 \u20ac applicable au dirigeant partant en retraite, pour le calcul de l\u2019imp\u00f4t d\u00fb, il ne d\u00e9clare pas ce gain, inf\u00e9rieur \u00e0 500 000 \u20ac\u2026<\/p>\n<p>Sauf qu\u2019une condition, pourtant imp\u00e9rative, n\u2019est pas respect\u00e9e ici, constate l\u2019administration : pour b\u00e9n\u00e9ficier de cet abattement, le vendeur doit justifier qu\u2019il a, dans les 5 ans pr\u00e9c\u00e9dant la vente de ses titres, occup\u00e9 un poste de direction donnant lieu \u00e0 une r\u00e9mun\u00e9ration \u00ab normale \u00bb. Or ici, la r\u00e9mun\u00e9ration du g\u00e9rant s\u2019est \u00e9lev\u00e9e \u00e0 1 282 \u20ac par mois au cours de ces 5 ann\u00e9es\u2026 Un montant inf\u00e9rieur aux 5 r\u00e9mun\u00e9rations les plus \u00e9lev\u00e9es dans la soci\u00e9t\u00e9, laquelle ne rencontrait pourtant pas de difficult\u00e9s financi\u00e8res\u2026<\/p>\n<p>D\u00e8s lors que cette condition imp\u00e9rative n\u2019est pas respect\u00e9e, le b\u00e9n\u00e9fice de l\u2019abattement ne peut pas \u00eatre accord\u00e9, confirme le juge qui maintient donc le redressement fiscal\u2026<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000051605141?init=true&amp;page=1&amp;query=491635&amp;searchField=ALL&amp;tab_selection=all\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 7 mai 2025, no 491635<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-un-gerant-qui-n-est-pas-assez-remunere-selon-l-administration-fiscale\" target=\"_blank\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_departretraite.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019un g\u00e9rant qui n\u2019est pas assez r\u00e9mun\u00e9r\u00e9 selon l\u2019administration fiscale\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-12178","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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