{"id":12367,"date":"2025-07-10T00:00:00","date_gmt":"2025-07-09T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/dirigeants-partant-en-retraite-exoneres-si-bien-payes\/"},"modified":"2026-01-29T05:00:21","modified_gmt":"2026-01-29T04:00:21","slug":"dirigeants-partant-en-retraite-exoneres-si-bien-payes","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/le-saviez-vous\/dirigeants-partant-en-retraite-exoneres-si-bien-payes\/","title":{"rendered":"Dirigeants partant en retraite : exon\u00e9r\u00e9s si bien pay\u00e9s ?"},"content":{"rendered":"<div class=\"question-quizz\">\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.&nbsp;<\/p>\n<p>Mais l&#8217;administration constate que sa r\u00e9mun\u00e9ration des 5 derni\u00e8res ann\u00e9es s&#8217;\u00e9l\u00e8ve \u00e0 1 200 \u20ac par mois, un montant inf\u00e9rieur aux 5 r\u00e9mun\u00e9rations les plus \u00e9lev\u00e9es dans la soci\u00e9t\u00e9, laquelle ne rencontrait pas de difficult\u00e9s financi\u00e8res. Or, le b\u00e9n\u00e9fice de l&#8217;abattement suppose de percevoir une r\u00e9mun\u00e9ration normale, ce qui n&#8217;est pas le cas ici selon l&#8217;administration, qui lui refuse cet abattement\u2026<\/p>\n<p>\u00c0 tort ou \u00e0 raison ?<\/p>\n<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">\u00c0 raison<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">\u00c0 tort<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\"><\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/>\u00c0 raison<\/p>\n<p>Pour b\u00e9n\u00e9ficier de l\u2019abattement de 500 000 \u20ac applicable au gain r\u00e9alis\u00e9 par un dirigeant partant \u00e0 la retraite lors de la vente des titres de sa soci\u00e9t\u00e9, le vendeur doit justifier, toutes conditions par ailleurs remplies, 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. Dans une situation similaire avec un m\u00eame niveau de r\u00e9mun\u00e9ration, le juge a consid\u00e9r\u00e9 que la condition imp\u00e9rative de r\u00e9mun\u00e9ration \u00ab normale \u00bb n&#8217;\u00e9tait pas respect\u00e9e : le b\u00e9n\u00e9fice de l&#8217;abattement n&#8217;a pas \u00e9t\u00e9 accord\u00e9.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019occasion de son d\u00e9part en retraite, un g\u00e9rant vend les titres de sa&#8230;<\/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":[5],"tags":[],"class_list":["post-12367","post","type-post","status-publish","format-standard","hentry","category-le-saviez-vous"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dirigeants partant en retraite : exon\u00e9r\u00e9s si bien pay\u00e9s ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/le-saviez-vous\/dirigeants-partant-en-retraite-exoneres-si-bien-payes\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dirigeants partant en retraite : exon\u00e9r\u00e9s si bien pay\u00e9s ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019occasion de son d\u00e9part en retraite, un g\u00e9rant vend les titres de sa...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/le-saviez-vous\/dirigeants-partant-en-retraite-exoneres-si-bien-payes\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-09T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-29T04:00:21+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/le-saviez-vous\/dirigeants-partant-en-retraite-exoneres-si-bien-payes\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/le-saviez-vous\/dirigeants-partant-en-retraite-exoneres-si-bien-payes\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Dirigeants partant en retraite : exon\u00e9r\u00e9s si bien pay\u00e9s ?\",\"datePublished\":\"2025-07-09T22:00:00+00:00\",\"dateModified\":\"2026-01-29T04:00:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/le-saviez-vous\/dirigeants-partant-en-retraite-exoneres-si-bien-payes\/\"},\"wordCount\":264,\"commentCount\":0,\"articleSection\":[\"Le saviez-vous ?\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/le-saviez-vous\/dirigeants-partant-en-retraite-exoneres-si-bien-payes\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/le-saviez-vous\/dirigeants-partant-en-retraite-exoneres-si-bien-payes\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/le-saviez-vous\/dirigeants-partant-en-retraite-exoneres-si-bien-payes\/\",\"name\":\"Dirigeants partant en retraite : exon\u00e9r\u00e9s si bien pay\u00e9s ? 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