{"id":3509,"date":"2025-04-10T09:15:03","date_gmt":"2025-04-10T07:15:03","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=3509"},"modified":"2025-04-10T09:15:08","modified_gmt":"2025-04-10T07:15:08","slug":"le-150-0-b-ter-de-quoi-sagit-il","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/le-150-0-b-ter-de-quoi-sagit-il\/","title":{"rendered":"Le 150-0 B Ter : de quoi s&#8217;agit-il ?"},"content":{"rendered":"\n<p class=\"has-medium-font-size wp-block-paragraph\">Il s\u2019agit d\u2019un <strong>dispositif fiscal fran\u00e7ais<\/strong> qui peut permettre <strong>l\u2019exon\u00e9ration totale ou partielle d&#8217;imp\u00f4t sur la plus-value<\/strong> r\u00e9alis\u00e9e lors de la cession de <strong>titres (actions, parts sociales)<\/strong> sous certaines conditions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-c3472bcef635539f95b2a7739bc13b19\">Qu\u2019est-ce que l\u2019article 150-0 B Ter du CGI ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est un <strong>article du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI)<\/strong> qui permet, sous certaines conditions, <strong><a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/impot-sur-le-revenu\/\">d\u2019exon\u00e9rer d\u2019imp\u00f4t sur le revenu<\/a><\/strong> la plus-value de cession de titres r\u00e9alis\u00e9e par une personne physique, dans le cadre :<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8211; de la <strong>cession d&#8217;une entreprise<\/strong>,<br>&#8211; ou <strong>de titres d\u2019une soci\u00e9t\u00e9<\/strong>,<br>&#8211; lorsqu\u2019il y a <strong>r\u00e9investissement<\/strong> dans une <strong>nouvelle activit\u00e9 \u00e9conomique<\/strong>.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-cb77da3152ddb9ded68f46950e638dda\">Quelles sont les conditions principales pour en b\u00e9n\u00e9ficier ?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cession de titres de soci\u00e9t\u00e9<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous devez c\u00e9der des <strong>titres (parts sociales, actions, etc.)<\/strong> d\u2019une soci\u00e9t\u00e9 <strong>soumise \u00e0 l\u2019<\/strong><a href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/impot-sur-les-societes\/\"><strong>IS<\/strong>.<\/a><\/li>\n\n\n\n<li>Vous devez \u00eatre <strong>personne physique<\/strong>, ou <strong>holding patrimoniale<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>R\u00e9emploi d\u2019au moins 60 % du produit de cession<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dans un <strong>d\u00e9lai de 24 mois<\/strong>, vous devez r\u00e9investir <strong>au moins 60 % du prix de vente<\/strong> dans :\n<ul class=\"wp-block-list\">\n<li>La <strong>cr\u00e9ation<\/strong> ou <strong>souscription au capital d&#8217;une soci\u00e9t\u00e9<\/strong>,<\/li>\n\n\n\n<li>Une activit\u00e9 <strong>industrielle, commerciale, artisanale, agricole ou lib\u00e9rale<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Cette nouvelle soci\u00e9t\u00e9 ne doit <strong>pas avoir d\u2019activit\u00e9 financi\u00e8re<\/strong>, immobili\u00e8re ou de gestion de patrimoine.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Engagement de d\u00e9tention et de direction<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez conserver les titres souscrits pendant <strong>au moins 5 ans<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-base-2-color has-accent-background-color has-text-color has-background has-link-color wp-elements-1b6acf186689faadbee700c0968fb0a4\">Quel est son avantage fiscal ?<\/h2>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Exon\u00e9ration d\u2019imp\u00f4t sur le revenu<\/strong> sur la plus-value.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nota: l<strong>es pr\u00e9l\u00e8vements sociaux (17,2 %) restent dus<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il s\u2019agit d\u2019un dispositif fiscal fran\u00e7ais qui peut permettre l\u2019exon\u00e9ration totale ou partielle d&#8217;imp\u00f4t sur la plus-value r\u00e9alis\u00e9e lors de la cession de titres (actions, parts sociales) sous certaines conditions. Qu\u2019est-ce que l\u2019article 150-0 B Ter du CGI ? C\u2019est un article du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) qui permet, sous certaines conditions, d\u2019exon\u00e9rer d\u2019imp\u00f4t &#8230; <a title=\"Le 150-0 B Ter : de quoi s&#8217;agit-il ?\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/le-150-0-b-ter-de-quoi-sagit-il\/\" aria-label=\"En savoir plus sur Le 150-0 B Ter : de quoi s&#8217;agit-il ?\">Lire plus<\/a><\/p>\n","protected":false},"author":2,"featured_media":1967,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[288,290,289,256],"class_list":["post-3509","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier-entreprise","tag-150-0-b-ter","tag-cession-dentreprise","tag-exoneration","tag-imposition","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>Le 150-0 B Ter : de quoi s&#039;agit-il ? - Feodus<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/le-150-0-b-ter-de-quoi-sagit-il\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le 150-0 B Ter : de quoi s&#039;agit-il ? - Feodus\" \/>\n<meta property=\"og:description\" content=\"Il s\u2019agit d\u2019un dispositif fiscal fran\u00e7ais qui peut permettre l\u2019exon\u00e9ration totale ou partielle d&#8217;imp\u00f4t sur la plus-value r\u00e9alis\u00e9e lors de la cession de titres (actions, parts sociales) sous certaines conditions. Qu\u2019est-ce que l\u2019article 150-0 B Ter du CGI ? C\u2019est un article du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) qui permet, sous certaines conditions, d\u2019exon\u00e9rer d\u2019imp\u00f4t ... 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Qu\u2019est-ce que l\u2019article 150-0 B Ter du CGI ? C\u2019est un article du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) qui permet, sous certaines conditions, d\u2019exon\u00e9rer d\u2019imp\u00f4t ... Lire plus","og_url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/le-150-0-b-ter-de-quoi-sagit-il\/","og_site_name":"Feodus","article_published_time":"2025-04-10T07:15:03+00:00","article_modified_time":"2025-04-10T07:15:08+00:00","og_image":[{"width":920,"height":613,"url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/9908.jpeg","type":"image\/jpeg"}],"author":"David Morisse","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/le-150-0-b-ter-de-quoi-sagit-il\/#article","isPartOf":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/le-150-0-b-ter-de-quoi-sagit-il\/"},"author":{"name":"David Morisse","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/person\/273dc6922e4518849287534868045df0"},"headline":"Le 150-0 B Ter : de quoi s&#8217;agit-il ?","datePublished":"2025-04-10T07:15:03+00:00","dateModified":"2025-04-10T07:15:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/le-150-0-b-ter-de-quoi-sagit-il\/"},"wordCount":270,"publisher":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#organization"},"image":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/le-150-0-b-ter-de-quoi-sagit-il\/#primaryimage"},"thumbnailUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/9908.jpeg","keywords":["150-0 B Ter","Cession d'entreprise","Exon\u00e9ration","Imposition"],"articleSection":["Guides de la fiscalit\u00e9 des entreprises"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/le-150-0-b-ter-de-quoi-sagit-il\/","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/le-150-0-b-ter-de-quoi-sagit-il\/","name":"Le 150-0 B Ter : de quoi s'agit-il ? 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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. 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