{"id":22082,"date":"2022-05-17T13:45:10","date_gmt":"2022-05-17T12:45:10","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/apport-cession-de-titres-de-societes-soumises-a-limpot-societes\/"},"modified":"2025-10-20T10:23:22","modified_gmt":"2025-10-20T09:23:22","slug":"apport-cession-de-titres-de-societes-soumises-a-limpot-societes","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/apport-cession-de-titres-de-societes-soumises-a-limpot-societes\/","title":{"rendered":"Apport-cession de titres de soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s"},"content":{"rendered":"<section  class='av_textblock_section av-7dtlel-54646e090b2362c0ce717e7039213545 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6hs9cd-aa7fd7160a86b43089fe650ca2464333\">\n.flex_column.av-6hs9cd-aa7fd7160a86b43089fe650ca2464333{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-6hs9cd-aa7fd7160a86b43089fe650ca2464333 av_one_full  avia-builder-el-1  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l3a53uss-74a4c8337315cbb661bc44dd86c5f2de\">\n#top .av-special-heading.av-l3a53uss-74a4c8337315cbb661bc44dd86c5f2de{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-l3a53uss-74a4c8337315cbb661bc44dd86c5f2de .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-l3a53uss-74a4c8337315cbb661bc44dd86c5f2de .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-l3a53uss-74a4c8337315cbb661bc44dd86c5f2de .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-l3a53uss-74a4c8337315cbb661bc44dd86c5f2de .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-l3a53uss-74a4c8337315cbb661bc44dd86c5f2de .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-l3a53uss-74a4c8337315cbb661bc44dd86c5f2de av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Apport-cession de titres de soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/h1><div class='av-subheading av-subheading_below'><p>Lexbase &#8211; Hebdo \u00e9dition fiscale n\u00b0905 \u2013 12 mai 2021<br \/>\nJ\u00e9r\u00f4me Bissardon<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0\">\n#top .hr.hr-invisible.av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-jo5hremo-8df0535b4b08dc00af18df224af1af03 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\">\n<p>L\u2019apport de titres d\u2019une soci\u00e9t\u00e9 op\u00e9rationnelle \u00e0 une soci\u00e9t\u00e9 holding, suivi de la cession des titres apport\u00e9s pr\u00e9sente des int\u00e9r\u00eats ind\u00e9niables :<\/p>\n<ul>\n<li>l\u2019apporteur de titres se place sous un r\u00e9gime de diff\u00e9r\u00e9 d\u2019imposition \u00e0 raison de la plus-value d\u2019apport (1), lequel est maintenu en cas de cession des titres apport\u00e9s apr\u00e8s un d\u00e9lai de trois ans \u00e0 compter de l\u2019apport (2) ;<\/li>\n<li>la soci\u00e9t\u00e9 holding c\u00e8de les titres apport\u00e9s sans r\u00e9aliser de plus-value lorsque la cession intervient \u00e0 une date proche de l\u2019apport. En cas de r\u00e9alisation d\u2019une plus-value, elle peut b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s dans certaines conditions, notamment si les titres apport\u00e9s sont d\u00e9tenus depuis plus de deux ans (3).<\/li>\n<\/ul>\n<\/div>\n<p>La proc\u00e9dure de r\u00e9pression des abus de droit \u00e9tant couramment mise en \u0153uvre dans ce type de sch\u00e9ma, le l\u00e9gislateur est intervenu en 2012 pour d\u00e9finir de nouvelles modalit\u00e9s \u00e0 ce diff\u00e9r\u00e9 d\u2019imposition lorsque les titres qui font l\u2019objet de l\u2019apport sont c\u00e9d\u00e9s rapidement.<\/p>\n<p>Cette l\u00e9gislation, pr\u00e9vue \u00e0 l\u2019article 150-0 B ter du CGI N\u00b0 Lexbase : L6170LU3 a le m\u00e9rite de s\u00e9curiser sensiblement les op\u00e9rations et de r\u00e9duire en cons\u00e9quence les risques de qualification par l\u2019administration fiscale d\u2019une op\u00e9ration comme caract\u00e9risant un abus de droit. Cet encadrement ne pr\u00e9munit pas pour autant totalement contre ce risque (4).<\/p>\n<\/div>\n<p><strong>1 &#8211; <u>L\u2019apport \u00e0 une soci\u00e9t\u00e9 holding des titres d\u2019une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/u><\/strong><\/p>\n<p><strong>2 &#8211; <u>La cession des titres apport\u00e9s dans les trois ans de l\u2019apport, ou apr\u00e8s trois ans<\/u><\/strong><\/p>\n<\/div>\n<p><strong>3 &#8211; <u>La cession des titres apport\u00e9s dans les deux ans de l\u2019apport, ou apr\u00e8s deux ans<\/u><\/strong><\/p>\n<p><strong>4 &#8211; <u>Le risque d\u2019abus de droit <\/u><\/strong><\/p>\n<div data-canvas-width=\"431.1431666666666\"><\/div>\n<div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2022\/05\/hebdo-edition-fiscale-n-905-du-12-mai-2022-fiscalite-des-entreprises-par-jerome-bissardon-avocat-fis.pdf'  class='avia-button av-jo5hs5ts-9d2c87a7c0ddae96ae157773960cf423 av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jo5hremo-d0271c5bb95324dedba3198797f7be68\">\n#top .av_textblock_section.av-jo5hremo-d0271c5bb95324dedba3198797f7be68 .avia_textblock{\nfont-size:8px;\n}\n<\/style>\n<section  class='av_textblock_section av-jo5hremo-d0271c5bb95324dedba3198797f7be68 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<p><span style=\"color: #ffffff;\">Mots-cl\u00e9s : apport-cession \u2022 apport\u00a0\u2022 soci\u00e9t\u00e9s \u2022 \u2022 imp\u00f4t sur les soci\u00e9t\u00e9s \u2022 holding<\/span><\/p>\n<div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/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":[85],"tags":[794],"datespeciale":[],"class_list":["post-22082","post","type-post","status-publish","format-standard","hentry","category-publications","tag-lexbase-en","competences-tax","auteurs-jerome-bissardon-en","date-publication-2022-en","diffusion-groupe-fiscal-en","diffusion-publications-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Apport-cession de titres de soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, 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