{"id":15531,"date":"2026-02-05T18:11:42","date_gmt":"2026-02-05T17:11:42","guid":{"rendered":"https:\/\/khaznadji.avocat.fr\/?page_id=15531"},"modified":"2026-04-04T23:18:22","modified_gmt":"2026-04-04T21:18:22","slug":"cession-acquisition","status":"publish","type":"page","link":"https:\/\/khaznadji.avocat.fr\/en\/cession-acquisition\/","title":{"rendered":"Transfer and acquisition"},"content":{"rendered":"
\n\t\t\t\t
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\n\t\t\t\t\t \n
\n

\n \n En France, la vente d'une
soci\u00e9t\u00e9 qui g\u00e9n\u00e8re
<\/span>\n une plus-value de cession
est soumise \u00e0 l'imp\u00f4t,
potentiellement tr\u00e8s \u00e9lev\u00e9
<\/span>\n si le chef d\u2019entreprise y a
effectu\u00e9 toute sa carri\u00e8re.<\/span>\n <\/h2>\n <\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t \n
\n

\n \n D\u00e9part \u00e0
<\/span>\n la retraite<\/span>\n <\/h3>\n <\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t \n
    \n
  • \n
    \n <\/span>\n
    \n \n
    Exon\u00e9rations<\/div>\n <\/div>\n <\/div>\n <\/li>\n
  • \n
    \n <\/span>\n
    \n \n
    Abattements<\/div>\n <\/div>\n <\/div>\n <\/li>\n
  • \n
    \n <\/span>\n
    \n \n
    Reports d'imposition<\/div>\n <\/div>\n <\/div>\n <\/li>\n <\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
    \n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t \n
    \n

    \n \n Rachat<\/span>\n
    et fusion<\/span>\n <\/h3>\n <\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t \n
      \n
    • \n
      \n <\/span>\n
      \n \n
      Optimisation du r\u00e9gime fiscal <\/div>\n <\/div>\n <\/div>\n <\/li>\n
    • \n
      \n <\/span>\n
      \n \n
      R\u00e9duction des droits d\u2019enregistrement <\/div>\n <\/div>\n <\/div>\n <\/li>\n
    • \n
      \n <\/span>\n
      \n \n
      Optimisation des plus-values<\/div>\n <\/div>\n <\/div>\n <\/li>\n
    • \n
      \n <\/span>\n
      \n \n
      Respect des r\u00e8gles anti-abus<\/div>\n <\/div>\n <\/div>\n <\/li>\n <\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t
      \n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t\"Parallax\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t\"Parallax\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t\"Parallax\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t
      \n\t\t\t\t\t
      \n\t\t
      \n\t\t
      \n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t \n
      \n

      \n \n C\u00e9der et <\/span>\n
      acqu\u00e9rir<\/span>\n
      l\u00e9galement<\/span>\n <\/h2>\n <\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t
      \r\n

      Si cette transition est lourde d'\u00e9motions et de cons\u00e9quences sur le plan patrimonial,
      elle est aussi un \u00e9pisode o\u00f9 la fiscalit\u00e9 p\u00e8se un poids lourd dans la balance.<\/h3><\/blockquote> <\/div>\r\n \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t\t\t<\/div>\n\t\t
      \n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t \n
      \n

      \n \n Why work together ?<\/span>\n <\/h2>\n <\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t\t\t\t
      \n\t\t\t
      <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t \r\n
      \r\n \r\n
      \r\n
      \r\n
      \r\n <\/span>\r\n <\/div>\r\n \r\n M\u00e9thodologie <\/div>\r\n <\/div>\r\n

      Garantir l\u00e9galement votre changement de structure<\/h2>\r\n \r\n

      Votre montage optimis\u00e9 aux minimum des obligations fiscales<\/p>\r\n <\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

      \n\t\t\t\t\t\t\t
      \n\t\t\t
      <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t \n
        \n
      • \n
        \n <\/span>\n
        \n \n
        \nLe dirigeant de PME consacre souvent l'essentiel de sa vie professionnelle au
        d\u00e9veloppement et \u00e0 la p\u00e9rennit\u00e9 de son entreprise. \n\nCependant, l'\u00e9tape du d\u00e9part
        en retraite marque un tournant in\u00e9vitable et crucial, souvent coupl\u00e9 \u00e0 la cession
        de l'outil qu'il a b\u00e2ti.<\/div>\n

        Face \u00e0 cet enjeu majeur, la l\u00e9gislation a mis en place un ensemble complexe
        de dispositifs d'exon\u00e9ration, d'abattements et de reports d'imposition
        sp\u00e9cifiquement con\u00e7us pour accompagner le chef d'entreprise qui prend sa retraite.<\/p>\n <\/div>\n <\/div>\n <\/li>\n <\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

        \n\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t
        \n\t\t\t
        years of experience<\/div>\t\t\t
        \n\t\t\t\t+ de <\/span>\n\t\t\t\t0<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t
        \n\t\t\t
        files processed<\/div>\t\t\t
        \n\t\t\t\t+ de <\/span>\n\t\t\t\t0<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t
        \n\t\t\t
        satisfied customers<\/div>\t\t\t
        \n\t\t\t\t+ de <\/span>\n\t\t\t\t0<\/span>\n\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

        En France, la vente d’une soci\u00e9t\u00e9 qui g\u00e9n\u00e8re une plus-value de cession est soumise \u00e0 l’imp\u00f4t, potentiellement tr\u00e8s \u00e9lev\u00e9 si le chef d\u2019entreprise y a effectu\u00e9 toute sa carri\u00e8re. D\u00e9part \u00e0 la retraite Exon\u00e9rations Abattements Reports d’imposition Rachat et fusion Optimisation du r\u00e9gime fiscal R\u00e9duction des droits d\u2019enregistrement Optimisation des plus-values Respect des r\u00e8gles anti-abus […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-homepage.php","meta":{"footnotes":""},"class_list":["post-15531","page","type-page","status-publish","hentry"],"yoast_head":"\nCession et acquisition - Planification juridique de votre mobilit\u00e9 fiscale. 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