{"id":51,"date":"2020-09-24T20:48:00","date_gmt":"2020-09-24T18:48:00","guid":{"rendered":"http:\/\/expertsetformation.fr\/?p=51"},"modified":"2020-11-17T21:15:38","modified_gmt":"2020-11-17T20:15:38","slug":"dutreil-et-fbo","status":"publish","type":"post","link":"https:\/\/expertsetformation.fr\/?p=51","title":{"rendered":"Dutreil et FBO"},"content":{"rendered":"\n

R\u00e9ponse Patriat : S\u00e9nat 03\/09\/2020 n\u00b06410<\/p>\n\n\n\n

Le Family Buy Out est la technique de transmission familiale qui consiste, pour un chef d\u2019entreprise, \u00e0 donner des titres \u00e0 ses enfants qui les apportent eux-m\u00eame \u00e0 une holding cr\u00e9\u00e9e \u00e0 cet effet. Dans le cas de versement d\u2019une soulte \u00e0 un ou plusieurs enfants qui ne b\u00e9n\u00e9ficieraient pas de la donation, la charge de celle-ci est reprise par la soci\u00e9t\u00e9 holding (apport \u00e0 titre on\u00e9reux).<\/p>\n\n\n\n

Si toutes les conditions du dispositif Dutreil sont remplies, cet apport ne remet pas en cause l\u2019abattement de 75 % sur les droits de donation \u00e0 condition que l\u2019apport intervienne pendant la dur\u00e9e des engagements (collectifs et individuels) des repreneurs.<\/p>\n\n\n\n

Le ministre pr\u00e9cise que l\u2019exon\u00e9ration partielle n\u2019est pas remise en cause en cas d\u2019apport, par les h\u00e9ritiers, \u00e0 plusieurs soci\u00e9t\u00e9s holding distinctes.<\/p>\n\n\n\n

Sa r\u00e9ponse contient \u00e9galement une pr\u00e9cision quant aux conditions de la direction de la soci\u00e9t\u00e9 holding : l\u2019apport ne rompt pas l\u2019engagement sous r\u00e9serve que\u00ab les b\u00e9n\u00e9ficiaires de l\u2019exon\u00e9ration<\/strong> en d\u00e9tiennent au moins 75 % du capital et des droits de vote et que l\u2019un d\u2019entre eux en assure la direction \u00bb. Ainsi, la direction de la soci\u00e9t\u00e9 holding semble devoir \u00eatre assur\u00e9e par les seuls b\u00e9n\u00e9ficiaires de l\u2019apport, c\u2019est-\u00e0-dire les h\u00e9ritiers signataires de l\u2019engagement collectif et de l\u2019engagement individuel et non par le donateur.<\/p>\n","protected":false},"excerpt":{"rendered":"

R\u00e9ponse Patriat : S\u00e9nat 03\/09\/2020 n\u00b06410 Le Family Buy Out est la technique de transmission familiale qui consiste, pour un chef d\u2019entreprise, \u00e0 donner des titres \u00e0 ses enfants qui les apportent eux-m\u00eame \u00e0 une holding cr\u00e9\u00e9e \u00e0 cet effet. Dans le cas de versement d\u2019une soulte \u00e0 un ou plusieurs enfants qui ne b\u00e9n\u00e9ficieraient pas<\/p><\/div>\n

Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,1],"tags":[9],"class_list":["post-51","post","type-post","status-publish","format-standard","hentry","category-actualite","category-fiscalite-generale","tag-fiscalite-generale"],"yoast_head":"\nDutreil et FBO - EXPERTS ET FORMATION<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/expertsetformation.fr\/?p=51\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dutreil et FBO - EXPERTS ET FORMATION\" \/>\n<meta property=\"og:description\" content=\"R\u00e9ponse Patriat : S\u00e9nat 03\/09\/2020 n\u00b06410 Le Family Buy Out est la technique de transmission familiale qui consiste, pour un chef d\u2019entreprise, \u00e0 donner des titres \u00e0 ses enfants qui les apportent eux-m\u00eame \u00e0 une holding cr\u00e9\u00e9e \u00e0 cet effet. 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