{"id":1814,"date":"2026-09-10T09:13:00","date_gmt":"2026-09-10T07:13:00","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/actualites\/?p=1814"},"modified":"2026-09-10T09:13:00","modified_gmt":"2026-09-10T07:13:00","slug":"le-pacte-dutreil-preserve-dans-le-projet-de-loi-de-finances-2027","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/le-pacte-dutreil-preserve-dans-le-projet-de-loi-de-finances-2027","title":{"rendered":"Le pacte Dutreil \u00ab pr\u00e9serv\u00e9 \u00bb dans le projet de loi de finances 2027"},"content":{"rendered":"<p>\u00ab\u00a0Le pacte Dutreil sera pr\u00e9serv\u00e9\u00a0\u00bb dans le cadre du projet de loi de finances (PLF) pour 2027, a assur\u00e9 le Premier ministre S\u00e9bastien Lecornu, dans sa lettre aux entrepreneurs de France, diffus\u00e9e le 9 septembre 2026.<\/p>\n<p>Cette annonce intervient alors que 500 000 entreprises doivent changer de mains dans les 10 ans qui viennent en raison du vieillissement de la population.<\/p>\n<p>Instaur\u00e9 en 2003, le pacte Dutreil est un dispositif fiscal qui vise \u00e0 assurer la p\u00e9rennit\u00e9 du contr\u00f4le des entreprises \u00e0 l\u2019occasion d\u2019une transmission familiale. Il permet aux h\u00e9ritiers de b\u00e9n\u00e9ficier d\u2019un abattement de 75% sur la valeur des parts d\u2019une soci\u00e9t\u00e9 transmise, pour le calcul des <a href=\"https:\/\/www.toutsurmesfinances.com\/patrimoine\/a\/droits-de-donation-calcul-abattement-bareme\">droits de donation<\/a> ou de succession.<\/p>\n<p>La valeur des titres transmis dans ce cadre n\u2019est pas plafonn\u00e9e. Le r\u00e9gime vise les soci\u00e9t\u00e9s op\u00e9rationnelles, les holdings animatrices de groupes de soci\u00e9t\u00e9s, ainsi que les entreprises individuelles, mais pas les soci\u00e9t\u00e9s \u00e0 vocation patrimoniale.<\/p>\n<p>En contrepartie, les h\u00e9ritiers sont tenus de respecter un engagement de conservation des titres et d\u2019exercer une fonction de direction au sein de la soci\u00e9t\u00e9 exploitante, pendant plusieurs ann\u00e9es.<\/p>\n<p>L\u2019annonce du Premier ministre est cependant suspendue \u00e0 l\u2019obtention d\u2019un accord des d\u00e9put\u00e9s sur le vote du PLF 2027, l&rsquo;Assembl\u00e9e nationale \u00e9tant tr\u00e8s divis\u00e9e, avec onze groupes politiques.<\/p>\n<p>Le pacte Dutreil a connu un durcissement \u00e0 la marge de ses conditions, dans le cadre de la loi de finances pour 2026.<\/p>\n<p>OB\/LF<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S\u00e9bastien Lecornu n\u2019entend pas remettre en cause, dans le Budget 2027, le dispositif fiscal qui permet de diminuer de 75% la valeur des titres dans le cadre d\u2019une transmission familiale, pour le calcul des droits de donation ou de succession.<\/p>\n","protected":false},"author":13718,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1814","post","type-post","status-publish","format-standard","hentry","category-a-la-une"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le pacte Dutreil \u00ab pr\u00e9serv\u00e9 \u00bb dans le projet de loi de finances 2027<\/title>\n<meta name=\"description\" content=\"S\u00e9bastien Lecornu n\u2019entend pas toucher au dispositif fiscal qui diminue de 75% la valeur des parts de l&#039;entreprise transmise par donation ou succession.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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