{"id":9573,"date":"2024-02-06T00:00:00","date_gmt":"2024-02-05T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/pacte-dutreil-repute-acquis-chacun-a-sa-place\/"},"modified":"2024-02-06T00:00:00","modified_gmt":"2024-02-05T23:00:00","slug":"pacte-dutreil-repute-acquis-chacun-a-sa-place","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/pacte-dutreil-repute-acquis-chacun-a-sa-place\/","title":{"rendered":"Pacte Dutreil r\u00e9put\u00e9 acquis : chacun \u00e0 sa place !"},"content":{"rendered":"<p>Parce qu\u2019il estime que toutes les conditions sont remplies, un dirigeant donne \u00e0 ses enfants des actions d\u2019une soci\u00e9t\u00e9 anonyme (SA), met en place un pacte Dutreil, continue \u00e0 diriger la soci\u00e9t\u00e9 et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de droits d\u2019enregistrement correspondante. Ce que lui refuse l\u2019administration fiscale. Pourquoi ?<\/p>\n<h2>Pacte Dutreil : des conditions strictes !<\/h2>\n<p>Pour rappel, lorsque des parts de soci\u00e9t\u00e9 sont transmises (notamment par donation), des droits d\u2019enregistrement sont g\u00e9n\u00e9ralement dus, sauf exception.<\/p>\n<p>Pour r\u00e9duire le co\u00fbt fiscal d\u2019une telle transmission, certains dispositifs existent, par exemple le Pacte Dutreil. Concr\u00e8tement, il 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>Comme tout dispositif, son b\u00e9n\u00e9fice n\u00e9cessite le respect de plusieurs conditions. Ainsi :<\/p>\n<ul>\n<li>un engagement collectif de conservation des titres doit \u00eatre mis en place par le donateur, seul ou avec un ou plusieurs associ\u00e9s ;<\/li>\n<li>\u00e0 l\u2019expiration de cet engagement collectif, un engagement individuel de conservation des titres transmis d\u2019une dur\u00e9e minimale de 4 ans doit \u00eatre pris par chacun des b\u00e9n\u00e9ficiaires de la transmission ;<\/li>\n<li>l\u2019un des associ\u00e9s signataire de l\u2019engagement collectif ou l\u2019un des donataires exerce effectivement dans la soci\u00e9t\u00e9 son activit\u00e9 professionnelle principale ou des fonctions de direction pendant toute la dur\u00e9e de l\u2019engagement collectif de conservation, mais \u00e9galement pendant les trois ann\u00e9es qui suivent la transmission ;<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p>Par d\u00e9rogation, l\u2019engagement collectif sera \u00ab r\u00e9put\u00e9 acquis \u00bb si, toutes autres conditions par ailleurs remplies, le donateur d\u00e9tient les titres objets de la transmission depuis 2 ans au moins et exerce, dans la soci\u00e9t\u00e9 concern\u00e9e, son activit\u00e9 professionnelle principale ou une fonction de direction \u00e9ligible depuis au moins 2 ans.<\/p>\n<p>Une question se pose alors : dans le cadre d\u2019un \u00ab r\u00e9put\u00e9 acquis \u00bb, peut-on consid\u00e9rer que le donateur, dirigeant de la soci\u00e9t\u00e9, est signataire, seul, d\u2019un engagement collectif \u00ab fictif \u00bb, lui permettant ainsi de satisfaire \u00e0 la condition d\u2019exercice des fonctions de direction apr\u00e8s la transmission ?<\/p>\n<p>C\u2019est la question \u00e0 laquelle le juge vient de r\u00e9pondre\u2026<\/p>\n<p>Dans une affaire r\u00e9cente, un particulier d\u00e9tient 34 % des droits d\u2019une soci\u00e9t\u00e9 anonyme (SA) au sein de laquelle il exerce, depuis plus de 2 ans, les fonctions de pr\u00e9sident du conseil de surveillance.<\/p>\n<p>Il d\u00e9cide de donner 204 actions de la SA \u00e0 chacun de ses 2 enfants, en pr\u00e9cisant dans la d\u00e9claration de don manuel que les 408 actions concern\u00e9es sont \u00e9ligibles au dispositif du Pacte Dutreil dans le cadre d&#8217;un engagement collectif \u00ab r\u00e9put\u00e9 acquis \u00bb, donc au b\u00e9n\u00e9fice de l\u2019exon\u00e9ration partielle de droits d\u2019enregistrement.<\/p>\n<p>Tout semble donc en ordre\u2026 Sauf pour l\u2019administration fiscale, qui refuse l\u2019application de l\u2019exon\u00e9ration demand\u00e9e.<\/p>\n<p>Pourquoi ? Parce que seul le donateur a exerc\u00e9 l\u2019une des fonctions de direction \u00e9ligibles au cours des 3 ann\u00e9es qui ont suivi la donation. Une erreur, selon l\u2019administration qui rappelle qu\u2019au regard de la nature particuli\u00e8re de l\u2019engagement collectif (\u00ab r\u00e9put\u00e9 acquis \u00bb), ces fonctions auraient d\u00fb \u00eatre assur\u00e9es par l\u2019un des donataires.<\/p>\n<p>\u00ab Faux ! \u00bb, conteste le particulier. Parce qu\u2019il \u00e9tait signataire d\u2019un engagement collectif \u00ab fictif \u00bb dans le cadre d\u2019un \u00ab r\u00e9put\u00e9 acquis \u00bb, il pouvait assurer lui-m\u00eame l\u2019exercice des fonctions de direction n\u00e9cessaires.<\/p>\n<p>\u00ab Non ! \u00bb, tranche le juge : dans le cadre d\u2019un engagement collectif \u00ab r\u00e9put\u00e9 acquis \u00bb, le donateur n\u2019est pas signataire d\u2019un pacte collectif. Partant de l\u00e0, il ne peut pas, apr\u00e8s la donation, remplir la condition d\u2019exercice des fonctions de direction telle qu\u2019impos\u00e9e par le dispositif Dutreil.&nbsp;<\/p>\n<p>Dans ces circonstances, le dispositif Dutreil n\u2019est pas applicable ici\u2026 et l\u2019avantage fiscal qui y est attach\u00e9 non plus !<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000049053143?page=1&amp;pageSize=10&amp;query=n%C2%B0+22-10413&amp;searchField=ALL&amp;searchType=ALL&amp;tab_selection=all&amp;typePagination=DEFAULT\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour de cassation, chambre commerciale, du 24 janvier 2024, no 22-10413<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/pacte-dutreil-repute-acquis-chacun-a-sa-place\" target=\"_blank\" rel=\"noopener\">Pacte Dutreil r\u00e9put\u00e9 acquis : chacun \u00e0 sa place !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/donation.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce qu\u2019il estime que toutes les conditions sont remplies, un dirigeant donne \u00e0 ses enfants des actions d\u2019une soci\u00e9t\u00e9 anonyme (SA), met en place un pacte Dutreil, continue \u00e0 diriger la soci\u00e9t\u00e9 et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de droits d\u2019enregistrement correspondante. Ce que lui refuse l\u2019administration fiscale. Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":9574,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9573","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 r\u00e9put\u00e9 acquis : chacun \u00e0 sa place ! - 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-repute-acquis-chacun-a-sa-place\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pacte Dutreil r\u00e9put\u00e9 acquis : chacun \u00e0 sa place ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019il estime que toutes les conditions sont remplies, un dirigeant donne \u00e0 ses enfants des actions d\u2019une soci\u00e9t\u00e9 anonyme (SA), met en place un pacte Dutreil, continue \u00e0 diriger la soci\u00e9t\u00e9 et demande \u00e0 b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de droits d\u2019enregistrement correspondante. 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