{"id":3059,"date":"2024-03-01T17:47:03","date_gmt":"2024-03-01T16:47:03","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=3059"},"modified":"2024-03-12T17:48:35","modified_gmt":"2024-03-12T16:48:35","slug":"apport-cession-150-o-b-ter-financement-participatif","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/apport-cession-150-o-b-ter-financement-participatif\/","title":{"rendered":"Investir en apport-cession via le financement participatif"},"content":{"rendered":"\n<div style=\"height:29px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">En investissant en apport-cession (150-0 B Ter) dans l\u2019\u00e9conomie r\u00e9elle, vous pouvez b\u00e9n\u00e9ficier d\u2019un r\u00e9gime fiscal avantageux.<\/p>\n\n\n\n<div style=\"height:33px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Dispositif 150-0 B Ter : qu\u2019est-ce que l\u2019apport-cession ?<\/h2>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019apport-cession est un\u00a0<strong>outil d\u2019optimisation fiscale<\/strong>\u00a0efficace lors de la cession de son entreprise. Il permet de b\u00e9n\u00e9ficier d\u2019un report d\u2019imposition puis d\u2019une franchise d\u2019imposition sur la plus-value de cession de ses titres dans le respect de certaines conditions. Les termes des op\u00e9rations sont encadr\u00e9s par l\u2019<strong>article 150 0 B ter<\/strong>\u00a0du CGI (Code g\u00e9n\u00e9ral des Imp\u00f4ts).<\/p>\n\n\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Le fonctionnement de l\u2019apport-cession :<\/h2>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Les chefs d\u2019entreprises qui, lors de la cession de leurs titres, ont r\u00e9alis\u00e9 des plus-values sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Afin de b\u00e9n\u00e9ficier du dispositif d\u2019<strong>apport-cession<\/strong>, le dirigeant doit faire un&nbsp;<strong>apport de titres \u00e0 une soci\u00e9t\u00e9 holding<\/strong>&nbsp;soumise \u00e0 l\u2019IS qu\u2019il cr\u00e9era pour l\u2019occasion et dont il gardera le contr\u00f4le. L\u2019imposition est alors diff\u00e9r\u00e9e \u00e0 la cession des titres par la holding.&nbsp;<\/p>\n\n\n\n<p class=\"has-base-2-background-color has-background wp-block-paragraph\"><strong>Cession de son entreprise 3 ans apr\u00e8s la cr\u00e9ation de la holding<br><\/strong>Si la cession des titres est effectu\u00e9e apr\u00e8s 3 ans, la plus-value de cession des titres n\u2019est pas impos\u00e9e.&nbsp;<\/p>\n\n\n\n<p class=\"has-base-2-background-color has-background wp-block-paragraph\"><strong>Cession de son entreprise moins de 3 ans apr\u00e8s la cr\u00e9ation de la holding<br><\/strong>En cas de cession avant 3 ans, le report d\u2019imposition peut \u00eatre maintenu sous 3 conditions.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9investissement plus-value de cession : les conditions<\/h2>\n\n\n\n<div style=\"height:39px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-container gb-container-d7e2d2df\">\n\n<ol class=\"wp-block-list\">\n<li>La holding doit r\u00e9investir 60% du produit de cession dans une entreprise \u00e9ligible.<\/li>\n\n\n\n<li>Le r\u00e9investissement doit se faire dans les 2 ans qui suivent la date de cession.<\/li>\n\n\n\n<li>Les titres r\u00e9investis doivent \u00eatre conserv\u00e9s au minimum 12 mois.<\/li>\n<\/ol>\n\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Si ces trois conditions sont respect\u00e9es alors la plus-value de cession des titres n\u2019est pas impos\u00e9e. Dans le cas contraire, le report d\u2019imposition est annul\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le report d\u2019imposition lors de la cession des parts d\u2019une entreprise peut-\u00eatre\u00a0r\u00e9investi dans l\u2019\u00e9conomie r\u00e9elle gr\u00e2ce au crowdfunding par exemple.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En investissant en apport-cession (150-0 B Ter) dans l\u2019\u00e9conomie r\u00e9elle, vous pouvez b\u00e9n\u00e9ficier d\u2019un r\u00e9gime fiscal avantageux. Dispositif 150-0 B Ter : qu\u2019est-ce que l\u2019apport-cession ? L\u2019apport-cession est un\u00a0outil d\u2019optimisation fiscale\u00a0efficace lors de la cession de son entreprise. Il permet de b\u00e9n\u00e9ficier d\u2019un report d\u2019imposition puis d\u2019une franchise d\u2019imposition sur la plus-value de cession de &#8230; <a title=\"Investir en apport-cession via le financement participatif\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/apport-cession-150-o-b-ter-financement-participatif\/\" aria-label=\"En savoir plus sur Investir en apport-cession via le financement participatif\">Lire plus<\/a><\/p>\n","protected":false},"author":2,"featured_media":3005,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Investir en apport-cession via le financement participatif - 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Dipl\u00f4m\u00e9 d\u2019une Ecole Sup\u00e9rieure de Commerce, avec une sp\u00e9cialisation en Finance, il a exerc\u00e9 plusieurs m\u00e9tiers au sein de la banque anglo-saxonne HSBC, plus sp\u00e9cifiquement dans les divisions Banque d\u2019investissement &amp; de march\u00e9 - Corporate Investment Banking &amp; Markets (CIBM). Un parcours pluridisciplinaire, qui l\u2019a conduit sur des fonctions commerciales (Relationship management sur des portefeuilles de grande client\u00e8le institutionnelle \u00e0 l\u2019international), de management, d\u2019analyse financi\u00e8re, de finance et de contr\u00f4le de gestion en passant par des mandats de cr\u00e9ation de d\u00e9partement et de gouvernance de projet de rationalisation. David dispose de tous les agr\u00e9ments n\u00e9cessaires aux m\u00e9tiers du conseil en gestion de patrimoine, s\u2019agissant de professions r\u00e9glement\u00e9es : il est Conseiller en Investissement Financier (CIF), Courtier en Op\u00e9rations de Banque &amp; Services de Paiement (COBSP), Courtier en Op\u00e9rations d\u2019Assurance (COA) et b\u00e9n\u00e9ficie de la carte professionnelle immobili\u00e8re pour les Transactions sur Immeubles &amp; Fonds de commerce.","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/author\/david-morisse\/"}]}},"_links":{"self":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/3059","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/comments?post=3059"}],"version-history":[{"count":1,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/3059\/revisions"}],"predecessor-version":[{"id":3060,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/3059\/revisions\/3060"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/media\/3005"}],"wp:attachment":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/media?parent=3059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/categories?post=3059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/tags?post=3059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}