{"id":5994,"date":"2022-06-07T05:48:00","date_gmt":"2022-06-07T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/pacte-dutreil-la-particularite-des-holdings\/"},"modified":"2022-06-07T05:48:00","modified_gmt":"2022-06-07T03:48:00","slug":"pacte-dutreil-la-particularite-des-holdings","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/pacte-dutreil-la-particularite-des-holdings\/","title":{"rendered":"Pacte Dutreil : la particularit\u00e9 des holdings"},"content":{"rendered":"<p >Le Pacte Dutreil est un dispositif qui permet de b\u00e9n\u00e9ficier d\u2019un all\u00e8gement des droits de mutation en cas de transmission d\u2019entreprise. Un dispositif qui suppose le respect de nombreuses conditions, dont certaines ont trait au \u00ab caract\u00e8re op\u00e9rationnel \u00bb de la soci\u00e9t\u00e9 dont les titres sont transmis. Et si la soci\u00e9t\u00e9 en question est une holding ?<\/p>\n<div>\n<h2> Pacte Dutreil et holdings : quand l\u2019administration et le juge sont en d\u00e9saccord\u2026<\/h2>\n<p>Dans le cadre de la transmission des titres d\u2019une soci\u00e9t\u00e9 (par d\u00e9c\u00e8s ou par donation), par principe taxable au titre des droits d\u2019enregistrement, il existe un dispositif qui permet de b\u00e9n\u00e9ficier d\u2019un avantage fiscal non n\u00e9gligeable : il s\u2019agit du \u00ab Pacte Dutreil \u00bb.<\/p>\n<p>Concr\u00e8tement, la mise en place de ce type de pacte vous permet de b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de droits d\u2019enregistrement \u00e0 hauteur des \u00be de la valeur des titres transmis (sans limitation de montant).<\/p>\n<p>Autrement dit, seuls 25 % de la valeur des parts ou actions seront soumis \u00e0 l\u2019imp\u00f4t.<\/p>\n<p>Pour mettre en place un Pacte Dutreil, de nombreuses conditions doivent \u00eatre respect\u00e9es :<\/p>\n<ul>\n<li>un engagement collectif de conservation des titres pr\u00e9sentant certaines caract\u00e9ristiques doit \u00eatre mis en place ;<\/li>\n<li>\u00e0 l\u2019expiration de cet engagement collectif, un engagement individuel de conservation des titres transmis pendant une dur\u00e9e de 4 ans doit \u00eatre pris par chacun des b\u00e9n\u00e9ficiaires de la transmission ;<\/li>\n<li>la soci\u00e9t\u00e9 (ou l\u2019entreprise), dont les titres font l\u2019objet des engagements de conservation, doit principalement exercer une activit\u00e9 industrielle, commerciale, artisanale, agricole ou lib\u00e9rale : on parle alors de \u00ab soci\u00e9t\u00e9 op\u00e9rationnelle \u00bb ;<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p>Notez que les soci\u00e9t\u00e9s holdings dites \u00ab animatrices \u00bb, c\u2019est-\u00e0-dire celles qui g\u00e8rent un portefeuille de participations mais dont l\u2019activit\u00e9 principale consiste \u00e0 participer de fa\u00e7on active \u00e0 la conduite de la politique de leurs groupes de soci\u00e9t\u00e9s, et aux contr\u00f4les de leurs filiales op\u00e9rationnelles, sont elles-m\u00eames assimilables \u00e0 des \u00ab soci\u00e9t\u00e9s op\u00e9rationnelles \u00bb.<\/p>\n<p>Une question se pose alors : dans le cadre du Pacte Dutreil, est-il n\u00e9cessaire que la holding dont les titres sont transmis conserve son r\u00f4le d\u2019animatrice du groupe jusqu\u2019\u00e0 l\u2019expiration du d\u00e9lai l\u00e9gal de conservation des titres ?<\/p>\n<p>Si l\u2019administration fiscale semble penser que la r\u00e9ponse \u00e0 cette question est positive, tel n\u2019est pas le cas du juge de l\u2019imp\u00f4t !<\/p>\n<p>Dans une r\u00e9cente affaire, ce dernier rappelle, en effet, que si la condition tenant au caract\u00e8re animateur de la holding doit \u00eatre remplie au moment de la transmission des titres, la loi n\u2019impose en rien le maintien de cette fonction d\u2019animation de groupe jusqu\u2019au terme de l\u2019engagement de conservation.<\/p>\n<p>Source : Arr\u00eat de la Cour de cassation du 25 mai 2022, chambre commerciale, n\u00b019-25513<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/pacte-dutreil-la-particularite-des-holdings\" target=\"_blank\" rel=\"noopener\">Pacte Dutreil : la particularit\u00e9 des holdings<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/bavardage.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Pacte Dutreil est un dispositif qui permet de b\u00e9n\u00e9ficier d\u2019un all\u00e8gement des droits de mutation en cas de transmission d\u2019entreprise. Un dispositif qui suppose le respect de nombreuses conditions, dont certaines ont trait au \u00ab caract\u00e8re op\u00e9rationnel \u00bb de la soci\u00e9t\u00e9 dont les titres sont transmis. Et si la soci\u00e9t\u00e9 en question est une holding ?<\/p>\n","protected":false},"author":0,"featured_media":5995,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5994","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pacte Dutreil : la particularit\u00e9 des holdings - 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\/actualites\/pacte-dutreil-la-particularite-des-holdings\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pacte Dutreil : la particularit\u00e9 des holdings - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le Pacte Dutreil est un dispositif qui permet de b\u00e9n\u00e9ficier d\u2019un all\u00e8gement des droits de mutation en cas de transmission d\u2019entreprise. 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