{"id":24403,"date":"2024-04-08T09:56:11","date_gmt":"2024-04-08T08:56:11","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/conclure-pacte-dutreil-transmission-dentreprise\/"},"modified":"2025-10-20T11:10:05","modified_gmt":"2025-10-20T10:10:05","slug":"conclure-pacte-dutreil-transmission-dentreprise","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/conclure-pacte-dutreil-transmission-dentreprise\/","title":{"rendered":"Signing a \u00abDutreil\u00bb pact before transferring a company"},"content":{"rendered":"<div  class='avia-slideshow av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 42%;'><li  class='avia-slideshow-slide av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-24408 avia-img-lazy-loading-not-24408\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/04\/SLIDER-EN-1-1500x630.png' width='1500' height='630' title='SLIDER EN' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-00b90ed9ae53b072536ad84e550acd9a\">\n#top .av-special-heading.av-av_heading-00b90ed9ae53b072536ad84e550acd9a{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-00b90ed9ae53b072536ad84e550acd9a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-00b90ed9ae53b072536ad84e550acd9a .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-00b90ed9ae53b072536ad84e550acd9a .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-00b90ed9ae53b072536ad84e550acd9a .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-00b90ed9ae53b072536ad84e550acd9a .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-00b90ed9ae53b072536ad84e550acd9a av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Signing a \u00abDutreil\u00bb pact before transferring a company<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; April 2024<br \/>\nJ\u00e9r\u00f4me Bissardon<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-2809cf4383ce226d741ea1cf804cccb7-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/04\/Allnews-pacte-Dutreil-JBI.pdf'  class='avia-button av-lpqtm003-2809cf4383ce226d741ea1cf804cccb7 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf\"><span class='avia_iconbox_title' >Download pdf<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>La convention en mati\u00e8re de droits de succession conclue entre la France et la Suisse \u00e9tant d\u00e9nonc\u00e9e avec effet au 1<sup>er<\/sup> janvier 2015, l\u2019absence de pr\u00e9paration d\u2019une transmission \u00e0 titre gratuit est lourde de cons\u00e9quences en termes de droits de succession lesquels peuvent aller jusqu\u2019\u00e0 45% de droits entre parents et enfants et 60% entre tiers !<\/p>\n<p>Dans un pr\u00e9c\u00e9dent article, nous avions soulign\u00e9 qu\u2019en d\u00e9pit de la localisation en Suisse d\u2019une entreprise et de ses actionnaires, des droits de succession et de donation peuvent \u00eatre dus en France. Tel est le cas dans les trois hypoth\u00e8ses suivantes:<\/p>\n<ul>\n<li>Un chef d\u2019entreprise r\u00e9side en Suisse et transmet une entreprise fran\u00e7aise,<\/li>\n<li>Un chef d\u2019entreprise r\u00e9side en Suisse et transmet une entreprise suisse, alors que l\u2019un ou plusieurs de ses h\u00e9ritiers, l\u00e9gataires ou donataires r\u00e9sident en France,<\/li>\n<li>Un chef d\u2019entreprise r\u00e9side en France et transmet une entreprise suisse.<\/li>\n<\/ul>\n<p>L\u2019outil le plus efficace \u00e0 ce jour reste le dispositif \u00abDutreil\u00bb pr\u00e9vu \u00e0 l\u2019article 787 B du code g\u00e9n\u00e9ral des imp\u00f4ts fran\u00e7ais (\u00abCGI\u00bb). Il repr\u00e9sente un attrait ind\u00e9niable dans la mesure o\u00f9 il permet de r\u00e9duire jusqu\u2019\u00e0 75% (et parfois au-del\u00e0) la charge fiscale inh\u00e9rente \u00e0 la transmission d\u2019une entreprise par voie de succession ou de donation.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-f52dda4ceff03c19f72b3c5bffb1b7e9\">\n#top .av-special-heading.av-av_heading-f52dda4ceff03c19f72b3c5bffb1b7e9{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-f52dda4ceff03c19f72b3c5bffb1b7e9 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-f52dda4ceff03c19f72b3c5bffb1b7e9 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-f52dda4ceff03c19f72b3c5bffb1b7e9 .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-f52dda4ceff03c19f72b3c5bffb1b7e9 .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-f52dda4ceff03c19f72b3c5bffb1b7e9 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-f52dda4ceff03c19f72b3c5bffb1b7e9 av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >La conclusion en amont d\u2019un pacte \u00abDutreil\u00bb est une pr\u00e9caution tr\u00e8s utile, m\u00eame dans l\u2019hypoth\u00e8se o\u00f9 aucune donation n\u2019est envisag\u00e9e \u00e0 court ou moyen terme.<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Ce dispositif n\u00e9cessite la conclusion par un chef d\u2019entreprise d\u2019un engagement collectif de conservation dit pacte \u00abDutreil\u00bb, d\u2019une dur\u00e9e minimale de deux ans, pris pour lui-m\u00eame et ses ayants cause \u00e0 titre gratuit. Il peut conclure un tel pacte seul ou avec plusieurs associ\u00e9s, repr\u00e9sentant au minimum 17% des droits financiers et 34% des droits de vote pour ce qui est des soci\u00e9t\u00e9s non cot\u00e9es et 10% et 20% de ces m\u00eames droits pour les soci\u00e9t\u00e9s cot\u00e9es. Le pacte doit porter sur des titres de soci\u00e9t\u00e9s \u00e9ligibles (industrielles, commerciales, artisanales, agricoles ou lib\u00e9rales). Les b\u00e9n\u00e9ficiaires de la transmission doivent s\u2019engager \u00e0 conserver individuellement les titres pendant une dur\u00e9e de quatre ans \u00e0 compter de l\u2019expiration du pacte. Par ailleurs, pendant la dur\u00e9e du pacte et durant les trois ann\u00e9es qui suivent la transmission, l&#8217;un des signataires du pacte ou l&#8217;un des b\u00e9n\u00e9ficiaires devra exercer dans la soci\u00e9t\u00e9 une fonction de direction \u00e9ligible ou son activit\u00e9 principale, selon les cas.<\/p>\n<p>La mise en place d\u2019un pacte \u00abDutreil\u00bb n\u00e9cessite toutefois une analyse pour s\u2019assurer de la conformit\u00e9 des m\u00e9canismes pr\u00e9vus par la l\u00e9gislation suisse avec ceux qui encadrent ce dispositif de droit fran\u00e7ais.<\/p>\n<p>Des contribuables ont souhait\u00e9 revendiquer l\u2019application du dispositif sans prendre le soin de conclure pr\u00e9alablement un pacte \u00abDutreil\u00bb, au moyen d\u2019un \u00abengagement r\u00e9put\u00e9 acquis\u00bb (soit un engagement non formalis\u00e9 par un pacte, ramenant \u00e0 quatre ans la p\u00e9riode globale de conservation). Ils ont alors appris \u00e0 leurs d\u00e9pens que dans cette hypoth\u00e8se, l\u2019un des donataires, l\u00e9gataires ou h\u00e9ritiers doit effectivement exercer une fonction de direction \u00e9ligible pendant les trois ann\u00e9es suivant la date de transmission. Un arr\u00eat de la Cour de cassation (Chambre commerciale, 24 janvier 2024, n\u00b022-10.414), qui n\u2019a pas tranch\u00e9 une affaire dans un environnement franco-suisse mais dont la solution nous semble n\u00e9anmoins transposable, doit inciter l\u2019anticipation en amont par la conclusion d\u2019un pacte \u00abDutreil\u00bb, qui rappelons-le, est moins restrictif concernant la fonction de direction, laquelle peut \u00eatre exerc\u00e9e certes par un b\u00e9n\u00e9ficiaire de la transmission, mais aussi par le donateur, voire m\u00eame par un autre signataire du pacte.<\/p>\n<p>En l\u2019absence de pacte \u00abDutreil\u00bb conclu pr\u00e9alablement au d\u00e9c\u00e8s, une autre possibilit\u00e9 est de revendiquer l\u2019exon\u00e9ration dans le cadre d\u2019un pacte \u00abpost-mortem\u00bb. Cela suppose la conclusion d\u2019un pacte apr\u00e8s le d\u00e9c\u00e8s par les h\u00e9ritiers, dans un d\u00e9lai imp\u00e9ratif de six mois. Le respect des conditions en vue de l\u2019exon\u00e9ration \u00abapr\u00e8s coup\u00bb pourrait toutefois s\u2019av\u00e9rer difficile, compte tenu de la n\u00e9cessit\u00e9 de se conformer aux exigences l\u00e9gales suisses, offrant peu d\u2019am\u00e9nagements possibles dans un temps plut\u00f4t court.<\/p>\n<p>En conclusion, la conclusion en amont d\u2019un pacte \u00abDutreil\u00bb est une pr\u00e9caution tr\u00e8s utile, m\u00eame dans l\u2019hypoth\u00e8se o\u00f9 aucune donation n\u2019est envisag\u00e9e \u00e0 court ou moyen terme. Il permet de r\u00e9duire opportun\u00e9ment (et parfois m\u00eame de supprimer) les droits de succession et de donation. Cette mesure permet ainsi au chef d\u2019entreprise de prot\u00e9ger ses h\u00e9ritiers (ou ses donataires), qu\u2019ils r\u00e9sident en Suisse ou en France et de mani\u00e8re g\u00e9n\u00e9rale, dans tous les cas o\u00f9 la situation personnelle, familiale ou patrimoniale constitue un crit\u00e8re de rattachement \u00e0 l\u2019imposition en France.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-27e3d4689132014f1425f973d38a9921\">\n#top .hr.hr-invisible.av-lpqthvln-27e3d4689132014f1425f973d38a9921{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-27e3d4689132014f1425f973d38a9921 hr-invisible  avia-builder-el-8  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m7kqcedi-377c4dd0584be89bf9c553e01da147fb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" 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