{"id":23354,"date":"2023-07-27T14:09:24","date_gmt":"2023-07-27T13:09:24","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/transmettre-entreprise-contexte-international-reflexions-usage-dispositif-dutreil\/"},"modified":"2025-10-20T10:08:10","modified_gmt":"2025-10-20T09:08:10","slug":"transmettre-entreprise-contexte-international-reflexions-usage-dispositif-dutreil","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/transmettre-entreprise-contexte-international-reflexions-usage-dispositif-dutreil\/","title":{"rendered":"Transmettre son entreprise dans un contexte international : r\u00e9flexions sur le bon usage du dispositif \u00ab Dutreil \u00bb"},"content":{"rendered":"
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Transmettre son entreprise dans un contexte international : r\u00e9flexions sur le bon usage du dispositif \u00ab Dutreil \u00bb<\/h1>

Lexbase – Hebdo \u00e9dition fiscale n\u00b0955 \u2013 27 juillet 2023
\nJ\u00e9r\u00f4me Bissardon<\/p>\n<\/div>

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Transmettre son entreprise, familiale ou non, reste l\u2019objectif final des chefs d\u2019entreprise. Les premiers vont s\u2019efforcer de performer avant une cession \u00e0 un repreneur, parfois \u00e0 un fonds d\u2019investissement. D\u2019autres vont souhaiter \u00ab passer la main \u00bb, bien souvent \u00e0 un ou plusieurs enfants. Quel que soit l\u2019objectif final du chef d\u2019entreprise, qui d\u2019ailleurs \u00e9volue parfois au gr\u00e9 de la conjoncture et des opportunit\u00e9s, il est vivement recommand\u00e9 d\u2019anticiper la transmission, en particulier les conditions fiscales en France d\u2019une donation ou d\u2019une succession. Pour les premiers qui souhaitent vendre, ils ne doivent pas occulter le risque d\u2019un d\u00e9c\u00e8s pr\u00e9matur\u00e9 et les cons\u00e9quences fiscales qui p\u00e8seront sur les h\u00e9ritiers. Pour les seconds, une pr\u00e9paration en vue d\u2019une transmission au meilleur co\u00fbt fiscal est g\u00e9n\u00e9ralement pr\u00e9conis\u00e9e.<\/p>\n<\/div>\n<\/div>\n

I. Transmission par un r\u00e9sident hors de France des titres d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/strong>
\n II. Transmission par un r\u00e9sident hors de France des titres d\u2019une soci\u00e9t\u00e9 situ\u00e9e hors de France mais dont l\u2019un ou
\nplusieurs des h\u00e9ritiers, l\u00e9gataires, donataires r\u00e9sident en France<\/strong>
\n III. Transmission par un r\u00e9sident fran\u00e7ais des titres d\u2019une soci\u00e9t\u00e9 situ\u00e9e hors de France<\/strong><\/p>\n<\/div>\n

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Mots-cl\u00e9s : cr\u00e9dit d\u2019imp\u00f4t musique \u2022 cr\u00e9dit d\u2019imp\u00f4t spectacle\u00a0\u2022 cr\u00e9dit d\u2019imp\u00f4t phonographique \u2022 cr\u00e9dit d\u2019imp\u00f4t album \u2022 CIS \u2022 CIP<\/span><\/p>\n

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