Maître Morgane ROCHEREAU

Avocat au barreau de Vannes

Compétences : Fusions et acquisitions, Fiscalité de l'activité professionnelle, Droit des sociétés, Ventes de fonds de commerce, Droit des sociétés commerciales et professionnelles, Droit des associations et des fondations

Barreau : Vannes

Adresse : 14 Boulevard de la Résistance 56000 VANNES

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Publié le 25/09/2026

Cession de titres de société à prépondérance immobilière : la fin de l'acte sous seing privé

Article juridique - Droit des sociétés

Par Me Morgane ROCHEREAU

Cession de titres de société à prépondérance immobilière : la fin de l'acte sous seing privé

Depuis le 27 juin 2026, une cession de parts ou actions de sociétés à prépondérance immobilière ne peut plus être constatée par un simple acte rédigé entre les parties.

La loi n° 2026-534 du 25 juin 2026 relative à la lutte contre les fraudes sociales et fiscales impose désormais, à peine de nullité, le recours à un acte qualifié à savoir : - un acte contresigné par avocat ; - un acte authentique reçu par un notaire ; - un acte rédigé par un expert-comptable, selon ses règles professionnelles.

Ce qui change concrètement :

→ Une cession non conforme est nulle, et cette nullité, absolue, peut être invoquée par tout intéressé pendant 5 ans.

→ Sans acte qualifié, l'enregistrement fiscal de la cession est refusé, ce qui rend l'opération inopposable aux tiers.

Sont concernées toutes les sociétés non cotées dont la valeur vénale de l'actif est composée à plus de 50 % d'immeubles ou droits immobiliers situés en France : SCI, SARL, SAS, SCCV...

Sont en revanche exclues les parts de SCPI, OPCI et véhicules de placement collectif assimilés. De nombreuses sociétés, SCI familiales et patrimoniales sont concernées.

Si vous envisagez une cession de parts sociales ou d’actions, si vous en avez récemment réalisé une, ou si vous vous interrogez sur le statut de votre société au regard de ce texte, notre cabinet se tient à votre disposition pour faire un point sur votre situation.

#DroitDesSociétés #SCI #Immobilier #Avocat #Société #Sociétés #LoiAntiFraude #ActeAvocat #GestionDePatrimoine #SociétéCommerciale #SociétésCommerciales