{"id":19413,"date":"2020-04-06T13:14:54","date_gmt":"2020-04-06T12:14:54","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=19413"},"modified":"2020-04-21T16:08:00","modified_gmt":"2020-04-21T15:08:00","slug":"transmission-dune-entreprise-un-heritier-une-gageure","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/transmission-dune-entreprise-un-heritier-une-gageure\/","title":{"rendered":"Transmission d\u2019une entreprise \u00e0 un h\u00e9ritier: une gageure?"},"content":{"rendered":"
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Transmission d\u2019une entreprise \u00e0 un h\u00e9ritier: une gageure?<\/h1>

Allnews \u2013 Avril 2020
\nMarco Villa et Julien Le Fort<\/p>\n<\/div>

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Pour faciliter la transmission d\u2019une soci\u00e9t\u00e9, la Conf\u00e9d\u00e9ration envisage de modifier certaines r\u00e8gles du droit des successions.
\n<\/strong>Le tissu \u00e9conomique suisse est largement constitu\u00e9 de PME (99%, selon l\u2019Office f\u00e9d\u00e9ral de la statistique), dont beaucoup d\u2019entreprises familiales. La transmission de ces entreprises familiales \u00e0 la g\u00e9n\u00e9ration suivante ne va pas de soi. La difficult\u00e9 principale r\u00e9side souvent dans le fait que la succession ne comporte pas suffisamment d\u2019actifs pour pouvoir attribuer l\u2019entreprise \u00e0 un seul h\u00e9ritier sans l\u00e9ser la r\u00e9serve des autres. Cette difficult\u00e9 est renforc\u00e9e par le fait que la r\u00e9serve des h\u00e9ritiers (la part d\u2019h\u00e9ritage dont ils ne peuvent en principe pas \u00eatre priv\u00e9s) est actuellement \u00e9lev\u00e9e, soit trois quarts lorsqu\u2019il s\u2019agit de descendants. Ainsi, dans le cas d\u2019une fratrie de trois dont la m\u00e8re serait d\u00e9j\u00e0 d\u00e9c\u00e9d\u00e9e, chaque enfant dispose d\u2019une r\u00e9serve d\u2019un quart (les trois quarts de son droit de succession, qui est d\u2019un tiers) dans la succession du p\u00e8re. Par cons\u00e9quent, ce p\u00e8re qui voudrait transmettre son entreprise \u00e0 un de ses trois enfants serait confront\u00e9 \u00e0 la difficult\u00e9 que la moiti\u00e9 de la valeur de la succession (deux quarts) est due aux deux autres enfants. Lorsque l\u2019entreprise repr\u00e9sente l\u2019actif principal de la succession, il peut arriver que l\u2019entreprise doive \u00eatre liquid\u00e9e ou vendue \u00e0 un tiers pour permettre le partage de la succession, alors m\u00eame qu\u2019un h\u00e9ritier aurait souhait\u00e9 la reprendre.<\/p>\n<\/div>\n

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Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[560],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-19413","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-corporate-and-commercial","auteurs-julien-le-fort-en","auteurs-marco-villa-en","date-publication-2020-en","diffusion-groupe-societes-et-contrats-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/19413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=19413"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/19413\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=19413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=19413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=19413"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=19413"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=19413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}