{"id":904721,"date":"2026-05-01T14:49:24","date_gmt":"2026-05-01T14:49:24","guid":{"rendered":"https:\/\/www.europesays.com\/fr\/904721\/"},"modified":"2026-05-01T14:49:24","modified_gmt":"2026-05-01T14:49:24","slug":"quoi-de-neuf-cote-transmission-dentreprise-avec-la-nouvelle-loi-de-finances","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/fr\/904721\/","title":{"rendered":"Quoi de neuf c\u00f4t\u00e9 transmission d\u2019entreprise avec la nouvelle loi de finances\u00a0?"},"content":{"rendered":"<p class=\"fs-5 \">Le collectif energia, emmen\u00e9 par la cheffe d\u2019entreprise Claire Peradotto, a parl\u00e9 \u00ab\u00a0transmission d\u2019entreprise et nouvelles mesures fiscales\u00a0\u00bb avec G\u00e9raldine Garcin-Peiffert, avocate, associ\u00e9e du cabinet de conseil EY \u00e0 Nice.<\/p>\n<p class=\"fs-5 \">Le sujet est important car 65\u00a0% des 159\u00a0000\u00a0PME et ETI fran\u00e7aises (dont 83\u00a0% sont familiales) souhaitent passer le flambeau.<\/p>\n<p class=\"fs-5 \">Le pacte Dutreil, en place depuis 20\u00a0ans, reste applicable &#8211; il fait baisser de 75\u00a0% la valeur des biens transmis de mani\u00e8re \u00e0 r\u00e9duire l\u2019assiette fiscale des droits de mutation &#8211; mais il se durcit car il exclut \u00e0 pr\u00e9sent de l\u2019exon\u00e9ration les actifs non affect\u00e9s \u00e0 l\u2019activit\u00e9, soit l\u2019immobilier patrimonial, la tr\u00e9sorerie excessive, les \u0153uvres d\u2019art, les v\u00e9hicules \u00ab\u00a0de confort\u00a0\u00bb,\u00a0etc.<\/p>\n<p class=\"fs-5 \">La base taxable augmente m\u00e9caniquement. De plus, h\u00e9ritiers et donataires sont d\u00e9sormais engag\u00e9s pour 6\u00a0ans, contre 4\u00a0auparavant.<\/p>\n<p class=\"fs-5 \">Clairement le l\u00e9gislateur veut r\u00e9server cet avantage fiscal \u00e0 l\u2019outil r\u00e9el de travail. Les grands groupes et holdings familiales devraient \u00eatre davantage impact\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"Le collectif energia, emmen\u00e9 par la cheffe d\u2019entreprise Claire Peradotto, a parl\u00e9 \u00ab\u00a0transmission d\u2019entreprise et nouvelles mesures fiscales\u00a0\u00bb&hellip;\n","protected":false},"author":2,"featured_media":904722,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2819],"tags":[1111,11,1777,674,1011,27,12,2401,882,25],"class_list":{"0":"post-904721","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-nice","8":"tag-actu","9":"tag-actualites","10":"tag-eu","11":"tag-europe","12":"tag-fr","13":"tag-france","14":"tag-news","15":"tag-nice","16":"tag-provence-alpes-cote-dazur","17":"tag-republique-francaise"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@fr\/116499878267779428","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts\/904721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/comments?post=904721"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts\/904721\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/media\/904722"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/media?parent=904721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/categories?post=904721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/tags?post=904721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}