Maître Lyes KACI

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier

Barreau : Paris

Adresse : 87 AVENUE KLEBER 75116 PARIS

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Publié le 13/03/2026

Evaluation des sociétés non cotées : la décote "paradis fiscal" ?

Article juridique - Droit fiscal et droit douanier

Par Me Lyes KACI

Evaluation des sociétés non cotées : la décote "paradis fiscal" ?

Lorsqu'une société est établie dans un pays à fiscalité privilégiée, voire un ETNC, est-il possible d'envisager une décote pour la valoriser compte tenu des risques et contraintes induits (par exemple fiscaux, réputationnels, etc.) ?

Dans une affaire jugée récemment un contribuable redressé en matière d'impôt sur la fortune a tenté de solliciter l’application d’une décote de 30%.

Il soutenait que, suite à un libre choix de gestion, sa société avait été établie au Panama avec une structure interposée et qu'il résultait de cette situation des contraintes (non exposées par le contribuable) devant conduire à l’application d’une décote.

L’administration fiscale s’y opposait en relevant que la localisation d’une société dans un pays à fiscalité privilégiée ne saurait être retenue comme une contrainte justifiant une décote des titres pour leur valorisation.

La cour d'appel de Paris (6 nov. 2025, n° 22/19364) a jugé, sans surprise, que le contribuable ne saurait invoquer le montage mis en place (par son père) pour bénéficier d’une décote en relation avec des contraintes choisies voire recherchées.