{"id":2310,"date":"2026-10-08T14:43:21","date_gmt":"2026-10-08T12:43:21","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/actualites\/?p=2310"},"modified":"2026-10-08T14:48:10","modified_gmt":"2026-10-08T12:48:10","slug":"apport-cession-lescure-va-toiletter-le-plf-2027-pour-eviter-la-vente-de-lentreprise-familiale","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/actualites\/a\/apport-cession-lescure-va-toiletter-le-plf-2027-pour-eviter-la-vente-de-lentreprise-familiale","title":{"rendered":"Apport-cession : Lescure va \u00ab toiletter \u00bb le PLF 2027 pour \u00e9viter la vente de l\u2019entreprise familiale"},"content":{"rendered":"<p>Avant m\u00eame son examen au Parlement, une disposition sensible du <a href=\"https:\/\/www.toutsurmesfinances.com\/argent\/a\/loi-de-finances-2027\">projet de loi de finances (PLF) pour 2027<\/a> pourrait \u00eatre revue. Mardi 6 octobre, lors d&rsquo;une rencontre organis\u00e9e par l&rsquo;Association des journalistes \u00e9conomiques et financiers (Ajef), Roland Lescure a annonc\u00e9 vouloir \u00ab toiletter \u00bb l&rsquo;article 5 du texte, qui vise le report d&rsquo;imposition des plus-values d&rsquo;apport-cession pr\u00e9vu \u00e0 l&rsquo;article 150-0 B ter du Code g\u00e9n\u00e9ral des imp\u00f4ts.<\/p>\n<p>Le ministre de l&rsquo;\u00c9conomie entend lutter contre les abus sans \u00ab mettre en danger la transmission des entreprises \u00bb familiales. La mesure pourrait contraindre les familles \u00e0 ponctionner la tr\u00e9sorerie de l&rsquo;entreprise pour payer l&rsquo;imp\u00f4t, voire \u00e0 les c\u00e9der.<\/p>\n<p>Le Mouvement des entreprises de taille interm\u00e9diaire (METI) a fustig\u00e9 une disposition qui \u00a0\u00ab\u00a0menace de rench\u00e9rir de fa\u00e7on colossale le co\u00fbt de la transmission d&rsquo;entreprises familiales en France et, concr\u00e8tement, de les bloquer et contraindre les entreprises \u00e0 se vendre lors de la succession\u00a0\u00bb.<\/p>\n<p>Ce r\u00e9gime permet \u00e0 un dirigeant d&rsquo;apporter ses titres \u00e0 une holding qu&rsquo;il contr\u00f4le et de reporter l&rsquo;imposition de la plus-value. Aujourd&rsquo;hui, une donation ou une succession peut, sous certaines conditions, effacer d\u00e9finitivement cet imp\u00f4t. Le PLF le rendrait imm\u00e9diatement exigible, laissant l\u2019apporteur des titres face \u00e0 un imp\u00f4t \u00e0 payer sans avoir encaiss\u00e9 d&rsquo;argent.<\/p>\n<p>Selon le gouvernement, les montants plac\u00e9s en report d\u2019imposition ont doubl\u00e9 entre 2021 et 2023 pour atteindre 34 milliards d&rsquo;euros, ces montants \u00e9tant principalement concentr\u00e9s chez les 0,01% les plus fortun\u00e9s.<\/p>\n<p>Les modalit\u00e9s de cet assouplissement restent \u00e0 d\u00e9finir : le ministre n&rsquo;a pr\u00e9cis\u00e9 ni quelles transmissions seraient \u00e9pargn\u00e9es, ni \u00e0 quelles conditions l\u2019apporteur des titres pourrait \u00e9viter une imposition imm\u00e9diate.<\/p>\n<p>LF\/OB<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le ministre de l&rsquo;\u00c9conomie, Roland Lescure, s\u2019est engag\u00e9 \u00e0 assouplir l&rsquo;article 5 du projet de loi de finances pour 2027, qui pr\u00e9voit de taxer \u00e0 la donation ou au d\u00e9c\u00e8s les plus-values en report d&rsquo;apport-cession.<\/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-2310","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>Apport-cession : Lescure va \u00ab toiletter \u00bb le PLF 2027 pour \u00e9viter la vente de l\u2019entreprise familiale<\/title>\n<meta name=\"description\" content=\"Apport-cession : le PLF 2027 pourrait \u00eatre amend\u00e9 pour \u00e9viter aux h\u00e9ritiers de vendre l\u2019entreprise familiale afin de payer l\u2019imp\u00f4t sur les plus-values.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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