Maître Cristel BRISAC DA FONSECA

Avocat au barreau de Lyon

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Droit des successions et donations

Barreau : Lyon

Adresse : 127 rue Pierre Corneille 69003 LYON

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Publié le 04/03/2026

Pourquoi un des partenaires doit participer à la direction? 3/4

Article juridique - Droit fiscal et droit douanier

Par Me Cristel BRISAC DA FONSECA

Pourquoi un des partenaires doit participer à la direction? 3/4

Le pacte Dutreil est un engagement de conservation de titres de sociétés familiales françaises permettant d’économiser sur les droits de transmission (réduction de la base imposable de 75%).

Intention du législateur

L'objectif du dispositif est de conserver la détention et la gouvernance des entreprises françaises en France.

C’est pour cette raison qu’il a été prévu d’imposer la présence d’un participant au pacte dans la direction de la société opérationnelle pour impliquer les participants au pacte dans l’entreprise afin de pérenniser l’activité. L’idée étant de faciliter effectivement la transmission de l’activité et non uniquement les titres de la société.

Besoins - Objectifs visés

Supposons que le législateur a mis en place cette règle afin de veiller à la coopération entre les bénéficiaires du pacte et l’entreprise, de faciliter la transmission tout en respectant le rythme de toutes les parties prenantes.

Plus précisément : la durée de direction imposée par le dispositif a pour objectif de faciliter la transmission des valeurs et de la culture de l’entreprise au profit des bénéficiaires du pacte afin de pérenniser la coopération avec les équipes opérationnelles.

Il est donc important d'aligner vos valeurs et besoins à l’intention qui est à l’origine d’un dispositif juridique ou fiscal.

Fichier attaché