{"id":23416,"date":"2023-10-23T14:24:56","date_gmt":"2023-10-23T13:24:56","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/location-meublee-dispositif-dutreil-vers-de-nouvelles-perspectives\/"},"modified":"2023-10-23T14:41:21","modified_gmt":"2023-10-23T13:41:21","slug":"location-meublee-dispositif-dutreil-vers-de-nouvelles-perspectives","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/location-meublee-dispositif-dutreil-vers-de-nouvelles-perspectives\/","title":{"rendered":"Location meubl\u00e9e et dispositif Dutreil : vers de nouvelles perspectives ?"},"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-lo2xevzg-dcf619def26b33977240c8b217bb2638\">\n#top .av-special-heading.av-lo2xevzg-dcf619def26b33977240c8b217bb2638{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-lo2xevzg-dcf619def26b33977240c8b217bb2638 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-lo2xevzg-dcf619def26b33977240c8b217bb2638 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-lo2xevzg-dcf619def26b33977240c8b217bb2638 .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-lo2xevzg-dcf619def26b33977240c8b217bb2638 .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-lo2xevzg-dcf619def26b33977240c8b217bb2638 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-lo2xevzg-dcf619def26b33977240c8b217bb2638 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\"  >Location meubl\u00e9e et dispositif Dutreil : vers de nouvelles perspectives ?<\/h1><div class='av-subheading av-subheading_below'><p>Lexbase &#8211; Hebdo \u00e9dition fiscale n\u00b061 \u2013 19 octobre 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>\u00c0 titre liminaire, rappelons que les transmissions \u00e0 titre gratuit d\u2019actions et de parts de soci\u00e9t\u00e9s peuvent b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration, dans le respect de certaines conditions, de droits de mutation \u00e0 titre gratuit (droits de donation et droits de succession) \u00e0 concurrence des trois quarts de leur valeur. Il s\u2019agit du dispositif \u00ab Dutreil-transmission \u00bb pr\u00e9vu \u00e0 l\u2019article 787 B du Code g\u00e9n\u00e9ral des imp\u00f4ts N\u00b0 Lexbase : L8080MHQ. En sus de cet avantage fiscal, les donations en pleine propri\u00e9t\u00e9 peuvent b\u00e9n\u00e9ficier d&#8217;une r\u00e9duction de droits de donation li\u00e9e \u00e0 l\u2019\u00e2ge du donateur de 50 % (s\u2019il a moins de 70 ans).<\/p>\n<p>Un dispositif comparable existe \u00e9galement pour les entreprises individuelles. Pr\u00e9vu \u00e0 l\u2019article 787 C du Code g\u00e9n\u00e9ral des imp\u00f4ts N\u00b0 Lexbase : L8958IQT, l\u2019exon\u00e9ration s\u2019applique \u00e0 concurrence de 75 % de la valeur de l\u2019entreprise individuelle d\u00e9tenue depuis plus de deux ans par le donateur (ou le d\u00e9funt), lorsque le ou les donataires (ou h\u00e9ritiers, l\u00e9gataires) prennent l&#8217;engagement de conserver pendant quatre ans les biens affect\u00e9s \u00e0 l&#8217;exploitation, et que l&#8217;un d&#8217;entre eux s&#8217;engage \u00e0 poursuivre l&#8217;exploitation pendant trois ans. La r\u00e9duction de 50 % des droits li\u00e9e \u00e0 l&#8217;\u00e2ge du donateur est applicable au surplus, aux donations en pleine propri\u00e9t\u00e9 de la totalit\u00e9 de l\u2019entreprise individuelle (ou une quote-part indivise) qui respectent certaines conditions, si le donateur a moins de soixante-dix ans.<\/p>\n<\/div>\n<\/div>\n<p><strong>I. L\u2019expos\u00e9 du litige et de la proc\u00e9dure<\/strong><br \/>\n<strong> II. La motivation de l\u2019arr\u00eat du Conseil d\u2019\u00c9tat<\/strong><br \/>\n<strong> III. La port\u00e9e de cet arr\u00eat : quelles perspectives ?<\/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-d7c1fa76f0ec557430573d8d651bfd29-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-d7c1fa76f0ec557430573d8d651bfd29\">\n#top #wrap_all .avia-button.av-jo5hs5ts-d7c1fa76f0ec557430573d8d651bfd29{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-jo5hs5ts-d7c1fa76f0ec557430573d8d651bfd29 .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\/10\/lexbase-fiscal-n-961-du-19-octobre-2023-fiscalite-du-patrimoine-par-jerome-bissardon.pdf'  class='avia-button av-jo5hs5ts-d7c1fa76f0ec557430573d8d651bfd29 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-23416","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>Location meubl\u00e9e et dispositif Dutreil : vers de nouvelles perspectives ? 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