{"id":23343,"date":"2023-09-04T13:39:12","date_gmt":"2023-09-04T12:39:12","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/reduire-efficacement-cout-fiscal-francais-dune-transmission-dentreprise\/"},"modified":"2025-10-20T09:59:54","modified_gmt":"2025-10-20T08:59:54","slug":"reduire-efficacement-cout-fiscal-francais-dune-transmission-dentreprise","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/reduire-efficacement-cout-fiscal-francais-dune-transmission-dentreprise\/","title":{"rendered":"R\u00e9duire efficacement le co\u00fbt fiscal fran\u00e7ais d’une transmission d’entreprise"},"content":{"rendered":"
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R\u00e9duire efficacement le co\u00fbt fiscal fran\u00e7ais d\u2018une transmission d\u2019entreprise<\/h1>

Allnews \u2013 Septembre 2023
\nJean-Luc Bochatay et J\u00e9r\u00f4me Bissardon<\/p>\n<\/div>

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Le dispositif \u00abDutreil\u00bb pr\u00e9sente un attrait ind\u00e9niable dans la mesure o\u00f9 il permet de r\u00e9duire jusqu’\u00e0 75% (et parfois au-del\u00e0) la charge fiscale inh\u00e9rente \u00e0 la transmission d’une entreprise.
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La localisation en Suisse d’une entreprise et de ses actionnaires fait parfois oublier que des droits de succession et de donation sont dus en France, alors m\u00eame que le d\u00e9funt (ou le donateur) n’y est pas domicili\u00e9, mais qu’en revanche l’un de ses h\u00e9ritiers (ou un donataire) l’est.<\/p>\n

Une convention fiscale conclue entre la France et la Suisse en mati\u00e8re de mutation \u00e0 titre gratuit \u00e9tait autrefois applicable pour r\u00e9duire le champ d’application \u00abextensif\u00bb du droit fiscal fran\u00e7ais. D\u00e9nonc\u00e9e avec effet au 1er janvier 2015, une absence de pr\u00e9paration d’une transmission d’entreprise aux enfants peut d\u00e9sormais s’av\u00e9rer lourde de cons\u00e9quences, jusqu’\u00e0 45% de droits de succession!<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section>
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Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Le dispositif \u00abDutreil\u00bb pr\u00e9sente un attrait ind\u00e9niable dans la mesure o\u00f9 il permet de r\u00e9duire jusqu’\u00e0 75% (et parfois au-del\u00e0) la charge fiscale inh\u00e9rente \u00e0 la transmission d’une entreprise.<\/p>\n","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":[1762,1809,2064,1043,1050,2063,2065,1049,1052],"class_list":["post-23343","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-jean-luc-bochatay-en","auteurs-jerome-bissardon-en","date-publication-2023-en","diffusion-groupe-fiscal-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/23343","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=23343"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/23343\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=23343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=23343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=23343"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=23343"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=23343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}