{"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:\/\/staging.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":"<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-av_heading-ece595d63f5564869746acafe1d0973d\">\n#top .av-special-heading.av-av_heading-ece595d63f5564869746acafe1d0973d{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-ece595d63f5564869746acafe1d0973d .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-ece595d63f5564869746acafe1d0973d .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-ece595d63f5564869746acafe1d0973d .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-av_heading-ece595d63f5564869746acafe1d0973d .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-av_heading-ece595d63f5564869746acafe1d0973d .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-ece595d63f5564869746acafe1d0973d 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\"  >Transmettre son entreprise dans un contexte international : r\u00e9flexions sur le bon usage du dispositif \u00ab Dutreil \u00bb<\/h1><div class='av-subheading av-subheading_below'><p>Lexbase &#8211; Hebdo \u00e9dition fiscale n\u00b0955 \u2013 27 juillet 2023<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>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<p><strong>I. Transmission par un r\u00e9sident hors de France des titres d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/strong><br \/>\n<strong> 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<br \/>\nplusieurs des h\u00e9ritiers, l\u00e9gataires, donataires r\u00e9sident en France<\/strong><br \/>\n<strong> 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<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-be10113fa5a3f6274b7559b00669c9c1-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\" id=\"style-css-av-jo5hs5ts-be10113fa5a3f6274b7559b00669c9c1\">\n#top #wrap_all .avia-button.av-jo5hs5ts-be10113fa5a3f6274b7559b00669c9c1{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jo5hs5ts-be10113fa5a3f6274b7559b00669c9c1 .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\/lexbase-fiscal-n-955-du-27-juillet-2023-fiscalite-internationale-par-jerome-bissardon.pdf'  class='avia-button av-jo5hs5ts-be10113fa5a3f6274b7559b00669c9c1 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 : 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<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-23354","post","type-post","status-publish","format-standard","hentry","category-publications","tag-lexbase-en","competences-tax","auteurs-jerome-bissardon-en","date-publication-2023-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>Transmettre son entreprise dans un contexte international : r\u00e9flexions sur le bon usage du dispositif \u00ab Dutreil \u00bb | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, 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