Maître Stéphanie TONDINI

Avocat au barreau d'Essonne

Compétences : Droit des sociétés, Droit commercial, des affaires et de la concurrence, Droit du travail et social

Barreau : Essonne

Adresse : 8 Avenue Emile Aillaud 91350 GRIGNY

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Publié le 07/07/2022

L’abattement « dirigeants » qui liquide ses droits a la retraite est proroge d’un an

Article juridique - Droit des sociétés

Par Me Stéphanie TONDINI

L’abattement « dirigeants » qui liquide ses droits a la retraite est proroge d’un an

Les modalités d’imposition des plus-values de cession de titres

Les plus-values de cessions de de valeurs mobilières et droits sociaux (parts sociales, actions…) réalisées par les particuliers depuis le 1-1-18 sont soumises de plein droit à l’impôt sur le revenu au taux progressif de 12,8%.

Sur option, les plus-values peuvent soumises à l’impôt sur le revenu. S’ajoutent les prélèvements sociaux de 17,20%.

Un abattement fixe de 500.000€ pour les retraités

Les plus-values de cession de titres de dirigeants de PME prenant leur retraite sont réduites d’un abattement de 500.000€ (Art. 150D TER CGI).

Pour en bénéficier, les cessions devaient intervenir entre le 1-1-2018 et le 31-12-2022.

Le dispositif est prorogé jusqu’au 31décembre 2024

Ce dispositif de « l’abattement « dirigeants » en matière de plus-value est prorogé jusqu’au 31 décembre 2024 et un délai supplémentaire d’un an est accordé aux dirigeants ayant fait valoir leurs droits à la retraite en 2019, 2020 et 2021 pour céder leurs titres

Pour en savoir plus: Art. 19, II et III de la loi de finances rectificative pour 2021

Les cessions d’entreprises nécessitent l’assistance d’un professionnel du droit spécialisé dès le début des négociations.

Il est regrettable de constater l’échec de transmissions d’entreprises, ou pire, de contentieux post-cession, parce que les parties ne se sont pas comprises sur « ce qui est vendu et comment ».

Notre cabinet vous conseille dès les premiers échanges pour vous assurer une négociation de qualité et « gagnant-gagnant », une optimisation fiscale et la garantie de la sécurité grâce aux actes juridiques qui seront rédigés.

Lexlinea vous conseille et vous défend.

Lexlinea, pour réussir dans un monde de droit.

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