{"id":8900,"date":"2023-10-06T00:00:00","date_gmt":"2023-10-05T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reforme-des-retraites-un-frein-a-la-transmission-dentreprise\/"},"modified":"2023-10-06T00:00:00","modified_gmt":"2023-10-05T22:00:00","slug":"reforme-des-retraites-un-frein-a-la-transmission-dentreprise","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reforme-des-retraites-un-frein-a-la-transmission-dentreprise\/","title":{"rendered":"R\u00e9forme des retraites : un frein \u00e0 la transmission d\u2019entreprise ?"},"content":{"rendered":"<p>La r\u00e9forme des retraites, publi\u00e9e au printemps 2023, allonge l\u2019\u00e2ge l\u00e9gal de d\u00e9part \u00e0 la retraite, qui passe de 62 \u00e0 64 ans. Un allongement qui n\u2019est pas neutre pour certains dirigeants souhaitant transmettre leur entreprise, tout en b\u00e9n\u00e9ficiant de certains avantages fiscaux. Pourquoi ?<\/p>\n<h2>R\u00e9forme des retraites et transmission d\u2019entreprise : une tol\u00e9rance<\/h2>\n<p>La r\u00e9forme des retraites, publi\u00e9e en avril 2023, est venue allonger l\u2019\u00e2ge l\u00e9gal de d\u00e9part \u00e0 la retraite (qui passe \u00e0 64 ans) et porter \u00e0 172 trimestres la dur\u00e9e de cotisation pour b\u00e9n\u00e9ficier d\u2019une retraite \u00e0 taux plein.<\/p>\n<p>Un changement important qui peut poser probl\u00e8me \u00e0 certains dirigeants souhaitant transmettre leur entreprise et prendre leur retraite\u2026<\/p>\n<p>Pour m\u00e9moire, il existe plusieurs dispositifs de faveur qui, toutes conditions remplies, permettent aux dirigeants souhaitant partir \u00e0 la retraite d\u2019att\u00e9nuer le co\u00fbt fiscal de la transmission de leur entreprise :<\/p>\n<ul>\n<li>un abattement fixe de 500 000 \u20ac applicable aux gains de cessions de titres de soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s r\u00e9alis\u00e9s jusqu\u2019au 31 d\u00e9cembre 2024 par des dirigeants de PME ;<\/li>\n<li>une exon\u00e9ration d\u2019imp\u00f4t applicable au gain r\u00e9alis\u00e9 lors de la cession d\u2019une entreprise individuelle dans le cadre de la cessation d\u2019une activit\u00e9 professionnelle.<\/li>\n<\/ul>\n<p>Le b\u00e9n\u00e9fice de l\u2019abattement de 500 000 \u20ac suppose, notamment, que le dirigeant fasse valoir ses droits \u00e0 la retraite dans les 2 ann\u00e9es qui suivent ou qui pr\u00e9c\u00e8dent la cession.<\/p>\n<p>Quant \u00e0 l\u2019exon\u00e9ration, elle ne profite qu\u2019aux dirigeants qui cessent toute fonction dans l\u2019entreprise transmise et qui font valoir leurs droits \u00e0 la retraite dans les 2 ann\u00e9es suivant ou pr\u00e9c\u00e9dant la cession.<\/p>\n<p>Quid alors du rapport entre l\u2019allongement de l\u2019\u00e2ge l\u00e9gal de d\u00e9part \u00e0 la retraite et ces dispositifs fiscaux de faveur ?<\/p>\n<p>Une s\u00e9natrice a justement mis le doigt sur le n\u0153ud du probl\u00e8me. Du fait du report de l\u2019\u00e2ge l\u00e9gal de d\u00e9part \u00e0 la retraite, certains dirigeants, qui anticipaient un d\u00e9part en retraite dans les 2 ans de la cession de leurs titres ou de leur entreprise, pourraient :<\/p>\n<ul>\n<li>soit perdre le b\u00e9n\u00e9fice de l\u2019abattement ou de l\u2019exon\u00e9ration ;<\/li>\n<li>soit devoir partir \u00e0 la retraite dans des conditions d\u00e9grad\u00e9es pour conserver le b\u00e9n\u00e9fice de ces avantages fiscaux.<\/li>\n<\/ul>\n<p>Une situation inacceptable pour le Gouvernement, qui annonce la mise en place d\u2019une tol\u00e9rance.<\/p>\n<p>Ainsi, d\u00e8s lors que toutes les autres conditions requises pour b\u00e9n\u00e9ficier de ces avantages fiscaux sont r\u00e9unies, le b\u00e9n\u00e9fice de l\u2019abattement ou de l\u2019exon\u00e9ration ne sera pas remis en cause \u00e0 l\u2019\u00e9gard des dirigeants :<\/p>\n<ul>\n<li>ayant d\u00e9j\u00e0 c\u00e9d\u00e9 les titres de leur entreprise \u00e0 la date de la promulgation de la r\u00e9forme des retraites (soit le 14 avril 2023) ;<\/li>\n<li>qui, dans le d\u00e9lai de 2 ans suivant cette cession auraient atteint l\u2019\u00e2ge l\u00e9gal de d\u00e9part en retraite applicable ant\u00e9rieurement \u00e0 la r\u00e9forme ;<\/li>\n<li>et qui seront effectivement partis \u00e0 la retraite \u00e0 l\u2019\u00e2ge l\u00e9gal relev\u00e9 par la r\u00e9forme.<\/li>\n<\/ul>\n<p>Notez que la documentation de l\u2019administration fiscale devrait prochainement \u00eatre mise \u00e0 jour en ce sens. Affaire \u00e0 suivre\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.senat.fr\/basile\/visio.do?id=qSEQ230406476&amp;idtable=q434620&amp;_c=06476&amp;rch=gs&amp;de=20221005&amp;au=20231005&amp;dp=1+an&amp;radio=dp&amp;aff=sep&amp;tri=p&amp;off=0&amp;afd=ppr&amp;afd=ppl&amp;afd=pjl&amp;afd=cvn\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Gatel du 28 septembre 2023, S\u00e9nat, no 06476 : \u00ab Abattement fixe applicable aux gains de cession de titres de petites et moyennes entreprises r\u00e9alis\u00e9s par les dirigeants lors de leur d\u00e9part \u00e0 la retraite \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reforme-des-retraites-un-frein-a-la-transmission-d-entreprise\" target=\"_blank\" rel=\"noopener\">R\u00e9forme des retraites : un frein \u00e0 la transmission d\u2019entreprise ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/venteretraite.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9forme des retraites, publi\u00e9e au printemps 2023, allonge l\u2019\u00e2ge l\u00e9gal de d\u00e9part \u00e0 la retraite, qui passe de 62 \u00e0 64 ans. Un allongement qui n\u2019est pas neutre pour certains dirigeants souhaitant transmettre leur entreprise, tout en b\u00e9n\u00e9ficiant de certains avantages fiscaux. Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":8901,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-8900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9forme des retraites : un frein \u00e0 la transmission d\u2019entreprise ? - 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\/reforme-des-retraites-un-frein-a-la-transmission-dentreprise\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme des retraites : un frein \u00e0 la transmission d\u2019entreprise ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La r\u00e9forme des retraites, publi\u00e9e au printemps 2023, allonge l\u2019\u00e2ge l\u00e9gal de d\u00e9part \u00e0 la retraite, qui passe de 62 \u00e0 64 ans. 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