{"id":22236,"date":"2022-07-21T17:25:09","date_gmt":"2022-07-21T16:25:09","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=22236"},"modified":"2022-08-12T17:28:22","modified_gmt":"2022-08-12T16:28:22","slug":"donation-cession-de-titres-de-societes-soumises-a-limpot-societes","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/donation-cession-de-titres-de-societes-soumises-a-limpot-societes\/","title":{"rendered":"La donation avant 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-l6qobdz3-d349c0eba4844cd7c30d060166f02e4c\">\n#top .av-special-heading.av-l6qobdz3-d349c0eba4844cd7c30d060166f02e4c{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-l6qobdz3-d349c0eba4844cd7c30d060166f02e4c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-l6qobdz3-d349c0eba4844cd7c30d060166f02e4c .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-l6qobdz3-d349c0eba4844cd7c30d060166f02e4c .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-l6qobdz3-d349c0eba4844cd7c30d060166f02e4c .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-l6qobdz3-d349c0eba4844cd7c30d060166f02e4c .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-l6qobdz3-d349c0eba4844cd7c30d060166f02e4c 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\"  >La donation avant 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\u00b0915 \u2013 20 juillet 20212<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>Cette situation de double imposition, quoique la nature des imp\u00f4ts soit diff\u00e9rente, peut toutefois \u00eatre \u00e9vit\u00e9e en inversant les op\u00e9rations : donner les titres aux enfants, lesquels les vendent \u00e0 leur tour \u00e0 un tiers acqu\u00e9reur. Si un ou plusieurs enfants sont repreneurs de l\u2019entreprise, cette op\u00e9ration de \u00ab donation-cession \u00bb peut \u00eatre associ\u00e9e \u00e0 un LBO familial, un Family Buy Out (FBO).<\/p>\n<p>Dans cette hypoth\u00e8se, la donation initiale donnera lieu pareillement aux droits de donation. La cession en revanche, intervenant dans le prolongement de la donation, ne donnerait pas lieu \u00e0 la constatation d\u2019une plus-value, et pour cause : les titres seraient vendus \u00e0 un prix identique \u00e0 celui retenu pour le calcul des droits de mutation. Les praticiens \u00e9voquent \u00e0 cet \u00e9gard l\u2019id\u00e9e de \u00ab purge \u00bb de la plus-value gr\u00e2ce \u00e0 une donation pr\u00e9alable.<\/p>\n<p>En r\u00e9alit\u00e9, les cons\u00e9quences fiscales vont diff\u00e9rer selon que la donation intervient en pleine propri\u00e9t\u00e9 ou en nue-propri\u00e9t\u00e9 (II), et dans cette derni\u00e8re hypoth\u00e8se, selon que le prix de cession est ou non r\u00e9parti entre les titulaires des droits d\u00e9membr\u00e9s, ou encore, s\u2019il est appr\u00e9hend\u00e9 exclusivement par le donateur dans le cadre d\u2019un quasi-usufruit (III). Les titres sont grev\u00e9s parfois d\u2019un report d\u2019imposition au titre d\u2019un \u00e9change ant\u00e9rieur, ce qui doit inciter \u00e0 la vigilance dans le cadre des op\u00e9rations (IV).<\/p>\n<p>Compte tenu de l\u2019attrait que comporte la r\u00e9alisation d\u2019une op\u00e9ration de \u00ab donation-cession \u00bb, une attention<br \/>\nparticuli\u00e8re doit \u00eatre port\u00e9e \u00e0 titre liminaire, sur les risques de requalification (I).<\/p>\n<\/div>\n<\/div>\n<p><strong>I. \u00ab Donation-cession \u00bb et risques de requalification<\/strong><br \/>\n<strong> II. Donation en pleine propri\u00e9t\u00e9 et donation en nue-propri\u00e9t\u00e9, avant cession<\/strong><br \/>\n<strong> III. Donation en nue-propri\u00e9t\u00e9 avec r\u00e9serve de \u00ab quasi-usufruit \u00bb, avant cession<\/strong><br \/>\n<strong> IV. Donation de titres issus d\u2019une op\u00e9ration d\u2019apport, avant cession<\/strong><\/p>\n<\/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\" id=\"style-css-av-1xwhd9-afd37c19b28461d09397a418e175376c\">\n#top .hr.hr-invisible.av-1xwhd9-afd37c19b28461d09397a418e175376c{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-1xwhd9-afd37c19b28461d09397a418e175376c hr-invisible  avia-builder-el-5  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-jo5hs5ts-87e90f6dd1231972587621084f41e961-wrap avia-button-left  avia-builder-el-6  el_after_av_hr  el_before_av_textblock '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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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-22236","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>La donation avant 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, 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