Maître Maxime CARPENTIER

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité du patrimoine, Fiscalité des particuliers, Fiscalité immobilière

Barreau : Hauts-de-Seine

Adresse : 2-8 rue Ancelle 92522 NEUILLY SUR SEINE CEDEX

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Publié le 08/06/2026

Régime mère-fille et clause anti-abus : la CAA de Nancy refuse l'exonération des dividendes perçus d'une filiale "coquille"

Article juridique - Droit fiscal et droit douanier

Par Me Maxime CARPENTIER

Régime mère-fille et clause anti-abus : la CAA de Nancy refuse l'exonération des dividendes perçus d'une filiale "coquille"

La clause anti-abus alors codifiée au k du 6 de l'article 145 du CGI (aujourd'hui reprise à l'article 205 A du CGI) exclut du régime mère-fille les distributions perçues dans le cadre d'un montage non authentique, c'est-à-dire mis en place à titre principal pour obtenir un avantage fiscal allant à l'encontre de la finalité du régime et non fondé sur des motifs commerciaux valables reflétant la réalité économique (CGI, art. 119 ter, 3).

En l'espèce, M. A... crée en 2014 une holding familiale (SC Crob, IS) et lui apporte ses titres d'une SAS (RT Développement) qui a déjà cédé ses filiales et cessé toute activité. La SC Crob perçoit ensuite près de 1,67 M€ de dividendes (2016 et 2018) exonérés d'IS, avant que M. A... ne transmette la nue-propriété de ses parts à ses enfants. L'administration remet en cause l'exonération, ce que le TA de Besançon confirme.

La CAA rejette l'appel. Se fondant sur les travaux préparatoires du régime (depuis 1920), elle rappelle que celui-ci vise à favoriser l'implication des sociétés mères dans le développement économique de leurs filiales. Or la SC Crob n'a pris aucune mesure pour reprendre ou développer l'activité de RT Développement et le réinvestissement dans une activité forestière sans lien est inopérant. La cour retient un motif essentiellement fiscal (report de plus-value, exonération des dividendes, transmission anticipée en nue-propriété).

À retenir : pour la CAA de Nancy une logique patrimoniale et de transmission ne suffit pas à caractériser un motif commercial valable dès lors que la holding ne participe pas au développement de la filiale distributrice.

La position du Conseil d'État, s'il venait à être saisi, sera scrutée avec attention, notamment en ce qu'il pourrait être la première occasion pour les juges du Palais Royal de se prononcer sur le but principalement fiscal !

Décision : CAA Nancy, 2e ch., 4 juin 2026, n° 24NC02869.

Lien vers l'arrêt ici.