Maître Marie FERNET

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Droit fiscal et droit douanier, Droit de la propriété intellectuelle, du numérique et des communications, Droit commercial, des affaires et de la concurrence, Contrats internationaux

Barreau : Hauts-de-Seine

Adresse : TOUR EUROPLAZA 92400 COURBEVOIE

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Publié le 04/03/2024

Transmission d’entreprise et régime Dutreil : précision

Article juridique - Droit des sociétés

Par Me Marie FERNET

Transmission d’entreprise et régime Dutreil : précision

Les transmissions par décès ou donations de parts ou actions de sociétés ayant fait l'objet d'un engagement collectif de conservation (régime Dutreil) sont, sous certaines conditions, exonérées de droits de mutation (à hauteur de 75 % de leur valeur). Entre autres conditions, l'un des héritiers, légataires, donataires ou associés ayant pris l'engagement individuel de conserver les titres reçus doit exercer dans la société, pendant la durée de l'engagement collectif et pendant les trois années qui suivent la transmission, son activité professionnelle principale ou une fonction de direction. S'en tenant à une application littérale du texte, la Cour de cassation vient de préciser que, dans l'hypothèse d'un engagement collectif réputé acquis, le bénéfice de l'exonération partielle ne trouve pas à s'appliquer lorsque, postérieurement à la transmission, le donateur assure lui-même la fonction de dirigeant de la société.
Cour de cassation, chambre commerciale, 24 janvier 2024, pourvoi n° 22-10.413