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 01/04/2026

Pourquoi offrir une aide fiscale lors de la transmission des sociétés opérationnelles ? 4/4

Article juridique - Droit fiscal et droit douanier

Par Me Cristel BRISAC DA FONSECA

Pourquoi offrir une aide fiscale lors de la transmission des sociétés opérationnelles ? 4/4

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.

Le dispositif en lui-même : Allègement du coût

Le législateur a décidé de mettre en place une réduction de 75 % de la base imposable aux droits de transmission à titre gratuits (donation/succession) pour éviter l’endettement des repreneurs afin de diminuer les besoins en trésorerie nécessaire au remboursement d’un emprunt contracté par une société holding qui aurait racheté les titres de la société opérationnelle.

Besoins - Objectifs visés

Supposons que le législateur a mis en place cette règle afin de soutenir les bénéficiaires, de favoriser le bon usage des ressources et de leur permettre de conserver une certaine indépendance

Plus précisément, le coût de transmission est réduit afin de :

maintenir la détention du capital au sein de la famille et de préférence en France,
sécuriser la transmission en diminuant l’endettement des repreneurs,
conserver la viabilité de l’activité afin de pérenniser les emplois et la production sur le territoire.

Au regard de ce qui précède, il est donc important d'aligner vos valeurs et besoins à l’intention qui est à l’origine d’un dispositif juridique ou fiscal.

Dans un prochain article, je vous proposerai une alternative permettant également le maintien de l’activité en France.

Fichier attaché