{"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:\/\/staging.fbt-avocats.ch\/en\/reduire-efficacement-cout-fiscal-francais-dune-transmission-dentreprise\/","title":{"rendered":"R\u00e9duire efficacement le co\u00fbt fiscal fran\u00e7ais d&#8217;une transmission d&#8217;entreprise"},"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-lm4vac62-188a4e473edb6f1d408ed9b1caf4a6c1\">\n#top .av-special-heading.av-lm4vac62-188a4e473edb6f1d408ed9b1caf4a6c1{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-lm4vac62-188a4e473edb6f1d408ed9b1caf4a6c1 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-lm4vac62-188a4e473edb6f1d408ed9b1caf4a6c1 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-lm4vac62-188a4e473edb6f1d408ed9b1caf4a6c1 .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-lm4vac62-188a4e473edb6f1d408ed9b1caf4a6c1 .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-lm4vac62-188a4e473edb6f1d408ed9b1caf4a6c1 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-lm4vac62-188a4e473edb6f1d408ed9b1caf4a6c1 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\"  >R\u00e9duire efficacement le co\u00fbt fiscal fran\u00e7ais d\u2018une transmission d\u2019entreprise<\/h1><div class='av-subheading av-subheading_below'><p>Allnews \u2013 Septembre 2023<br \/>\nJean-Luc Bochatay et J\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><strong>Le dispositif \u00abDutreil\u00bb pr\u00e9sente un attrait ind\u00e9niable dans la mesure o\u00f9 il permet de r\u00e9duire jusqu&#8217;\u00e0 75% (et parfois au-del\u00e0) la charge fiscale inh\u00e9rente \u00e0 la transmission d&#8217;une entreprise.<br \/>\n<\/strong><\/p>\n<p>La localisation en Suisse d&#8217;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&#8217;y est pas domicili\u00e9, mais qu&#8217;en revanche l&#8217;un de ses h\u00e9ritiers (ou un donataire) l&#8217;est.<\/p>\n<p>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&#8217;application \u00abextensif\u00bb du droit fiscal fran\u00e7ais. D\u00e9nonc\u00e9e avec effet au 1er janvier 2015, une absence de pr\u00e9paration d&#8217;une transmission d&#8217;entreprise aux enfants peut d\u00e9sormais s&#8217;av\u00e9rer lourde de cons\u00e9quences, jusqu&#8217;\u00e0 45% de droits de succession!<\/p>\n<\/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-e1b5474cda57ef46ce9794f75b11d23d-wrap avia-button-left  avia-builder-el-6  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jo5hs5ts-e1b5474cda57ef46ce9794f75b11d23d\">\n#top #wrap_all .avia-button.av-jo5hs5ts-e1b5474cda57ef46ce9794f75b11d23d{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jo5hs5ts-e1b5474cda57ef46ce9794f75b11d23d .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2023\/09\/Re\u0301duire-efficacement-le-cou\u0302t-fiscal-franc\u0327ais-d\u2019une-transmission-d\u2019entreprise-Allnews.pdf'  class='avia-button av-jo5hs5ts-e1b5474cda57ef46ce9794f75b11d23d 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><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le dispositif \u00abDutreil\u00bb pr\u00e9sente un attrait ind\u00e9niable dans la mesure o\u00f9 il permet de r\u00e9duire jusqu&#8217;\u00e0 75% (et parfois au-del\u00e0) la charge fiscale inh\u00e9rente \u00e0 la transmission d&#8217;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":[],"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"],"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>R\u00e9duire efficacement le co\u00fbt fiscal fran\u00e7ais d&#039;une transmission d&#039;entreprise | FBT Avocats 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