https://preprod-laroche.delit-dinfluence.fr/blog/transmission-dentreprise-un-dispositif-utile-mais-desormais-sous-pression

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App\Entity\BlogArticle {#632
  -id: 62
  -title: "📈 Transmission d’entreprise : un dispositif utile, mais désormais sous pression"
  -content: """
    <h2><span style="font-size:16px">Une actualit&eacute; marqu&eacute;e par les critiques de la Cour des comptes&hellip; et les propositions de r&eacute;forme du notariat</span></h2>\r\n
    \r\n
    <p><span style="font-size:16px">La transmission d&rsquo;entreprise reste un moment d&eacute;terminant pour les dirigeants, en particulier lorsqu&rsquo;il s&rsquo;agit d&rsquo;assurer la continuit&eacute; d&rsquo;une activit&eacute; familiale. Depuis plus de vingt ans, le&nbsp;<strong>Pacte Dutreil</strong>&nbsp;constitue l&rsquo;outil fiscal central pour faciliter ces transmissions, gr&acirc;ce notamment &agrave; une&nbsp;<strong>exon&eacute;ration de 75 %</strong>&nbsp;des droits de mutation, pr&eacute;vue aux&nbsp;<strong>articles 787 B et 787 C du Code g&eacute;n&eacute;ral des imp&ocirc;ts</strong>.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Mais en 2024&ndash;2025, ce dispositif fait l&rsquo;objet de nombreuses critiques. La&nbsp;<strong>Cour des comptes</strong>&nbsp;a estim&eacute; son co&ucirc;t &agrave;&nbsp;<strong>5,5 milliards d&rsquo;euros en 2024</strong>, un montant bien sup&eacute;rieur aux &eacute;valuations ant&eacute;rieures. Ce constat a raviv&eacute; le d&eacute;bat sur l&rsquo;efficacit&eacute; &eacute;conomique du dispositif et incit&eacute; les pouvoirs publics &agrave; envisager un&nbsp;<strong>recentrage</strong>&nbsp;ou un&nbsp;<strong>durcissement</strong>&nbsp;du cadre existant, notamment via l&rsquo;exclusion de certains actifs non professionnels et un renforcement des conditions de d&eacute;tention.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Dans ce contexte, le Pacte Dutreil n&rsquo;est pas remis en cause dans son fondement, mais il appara&icirc;t&nbsp;<strong>moins stable</strong> et potentiellement soumis &agrave; des ajustements substantiels &agrave; court terme. Les dirigeants doivent donc &ecirc;tre particuli&egrave;rement vigilants : v&eacute;rifier l&rsquo;&eacute;ligibilit&eacute; de l&rsquo;entreprise, s&eacute;curiser les engagements et anticiper d&rsquo;&eacute;ventuelles &eacute;volutions l&eacute;gislatives.</span></p>\r\n
    \r\n
    <h2>&nbsp;</h2>\r\n
    \r\n
    <h2><span style="font-size:16px">📝&nbsp;Le notariat propose d&rsquo;am&eacute;liorer et de p&eacute;renniser le dispositif</span></h2>\r\n
    \r\n
    <p><span style="font-size:16px">&laquo;&nbsp;Pacte Dutreil : les propositions d&#39;am&eacute;lioration du&nbsp;notariat</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Instaur&eacute; en 2003 pour faciliter la transmission des entreprises familiales et assurer leur p&eacute;rennit&eacute;, le&nbsp;dispositif du&nbsp;Pacte Dutreil,&nbsp;s&#39;est alourdi, emp&acirc;t&eacute; au fil du temps et des lois de finances, devenant difficilement lisible pour les entrepreneurs et parfois m&ecirc;me leurs conseils.&nbsp; S&#39;il demeure&nbsp;un outil&nbsp;incontournable,&nbsp;les nombreuses modifications qu&#39;il a connues l&#39;ont rendu&nbsp;complexe et sujet &agrave; des pistes d&#39;am&eacute;liorations.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Depuis 22 ans, les notaires jouent un r&ocirc;le central dans la mise en &oelig;uvre du Pacte Dutreil ; l&#39;expertise et l&#39;exp&eacute;rience leur donnent donc parfaite l&eacute;gitimit&eacute; pour proposer aujourd&#39;hui un certain nombre d&#39;ajustements devenus n&eacute;cessaires.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">S&#39;appuyant sur une enqu&ecirc;te men&eacute;e en d&eacute;but d&#39;ann&eacute;e aupr&egrave;s de 654 notaires et sur des travaux de plusieurs mois conduits par son Institut d&#39;Etudes Juridiques (IEJ), le Conseil sup&eacute;rieur du notariat, en responsabilit&eacute; &eacute;met plusieurs propositions destin&eacute;es &agrave; consolider et p&eacute;renniser le dispositif du pacte Dutreil :</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Le&nbsp;renforcement&nbsp;de la performance des actifs&nbsp;d&eacute;di&eacute;s&nbsp;&agrave; l&#39;exploitation.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">Il est ainsi propos&eacute; de :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Revoir&nbsp;la notion&nbsp;<em>d&#39;utilit&eacute;</em>&nbsp;des biens&nbsp;inscrits au bilan&nbsp;pour&nbsp;mieux&nbsp;appr&eacute;cier le&nbsp;caract&egrave;re&nbsp;professionnel&nbsp;des actifs ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Maintenir un&nbsp;seuil de pr&eacute;pond&eacute;rance&nbsp;de ces actifs, mais le renforcer&nbsp;de 50%&nbsp;&agrave; 70% (en ce compris la tr&eacute;sorerie)&nbsp;pour&nbsp;assurer&nbsp;une n&eacute;cessaire souplesse dans la gestion de l&#39;entreprise.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">&Eacute;tablir&nbsp;une pr&eacute;somption&nbsp;d&#39;utilit&eacute;&nbsp;de&nbsp;la tr&eacute;sorerie&nbsp;li&eacute;e &agrave;&nbsp;l&#39;activit&eacute; op&eacute;rationnelle de l&#39;entreprise,&nbsp;selon des crit&egrave;res objectifs et lisibles.</span></p>\r\n
    \t</li>\r\n
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    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Les exigences&nbsp;l&eacute;gales&nbsp;li&eacute;es aux fonctions de direction et de dur&eacute;e d&#39;engagement et de conservation&nbsp;ont vocation &agrave; &eacute;voluer.</span></p>\r\n
    \t</li>\r\n
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    \r\n
    <p><span style="font-size:16px">C&#39;est pourquoi le notariat propose :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">D&#39;ouvrir la gouvernance&nbsp;du groupe familial majoritaire au capital&nbsp;pour&nbsp;permettre&nbsp;l&#39;exercice d&#39;une fonction de gouvernance&nbsp;capitalistique&nbsp;;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">De renforcer la dur&eacute;e de l&#39;engagement individuel de conservation de 4 &agrave; 6 ans. Cette proposition consensuelle d&#39;augmenter la dur&eacute;e de l&#39;engagement individuel de 50% vise &agrave; renforcer l&#39;ancrage &agrave; plus long terme des b&eacute;n&eacute;ficiaires au capital de l&#39;entreprise. Cet engagement s&#39;ajoute &agrave; l&#39;engagement collectif de 2 ans.</span></p>\r\n
    \t</li>\r\n
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    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Le notariat demande enfin la suppression de certaines obligations d&eacute;claratives ne pr&eacute;sentant aujourd&#39;hui plus d&#39;int&eacute;r&ecirc;t pour l&#39;information de l&#39;administration, mais toujours susceptibles d&#39;entra&icirc;ner des sanctions en cas d&#39;omission.</span></p>\r\n
    \t</li>\r\n
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    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Bertrand Savour&eacute;, pr&eacute;sident du Conseil sup&eacute;rieur du notariat, d&eacute;clare :&nbsp;&laquo; <em>La profession notariale, gr&acirc;ce &agrave; son maillage&nbsp;et son exp&eacute;rience de terrain&nbsp;est&nbsp;en&nbsp;mesure d&#39;apporter son expertise aux politiques publiques. C&#39;est ainsi que, convaincue&nbsp;de l&#39;utilit&eacute; du Pacte Dutreil,&nbsp;elle&nbsp;s&#39;engage r&eacute;solument pour son maintien mais souhaite qu&#39;il&nbsp;y soit apport&eacute; certains ajustements. C&#39;est &agrave; cette condition que sa durabilit&eacute; sera renforc&eacute;e et que ce dispositif atteindra son objectif de stabilit&eacute;&nbsp;pour nos entreprises et donc de&nbsp;croissance pour l&#39;ensemble de l&#39;&eacute;conomie</em>&nbsp;<em>fran&ccedil;aise &raquo;.</em></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <h2><span style="font-size:16px">📚&nbsp;Sources officielles et professionnelles</span></h2>\r\n
    \r\n
    <p><span style="font-size:16px">&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong>Code g&eacute;n&eacute;ral des imp&ocirc;ts</strong>, art. 787 B et 787 C</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong>Cour des comptes</strong>, analyse 2024 sur le co&ucirc;t du Pacte Dutreil</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong>Communiqu&eacute; du Conseil sup&eacute;rieur du notariat (2025)</strong>&nbsp;:<br />\r\n
    <em>&laquo; Pacte Dutreil : les propositions d&#39;am&eacute;lioration du notariat &raquo;</em></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Discussions parlementaires (PLF 2025&ndash;2026) sur le recentrage du dispositif</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Doctrine fiscale et travaux de l&rsquo;Institut d&rsquo;&Eacute;tudes Juridiques (CSN)</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>REJOIGNEZ-NOUS :</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔵 FACEBOOK :</strong> <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR" title="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔴 INSTAGRAM :</strong>&nbsp;<a href="https://www.instagram.com/larocheetassocies.notaires/" title="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🟡 <strong>LINKEDIN</strong> :&nbsp;<a href="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all" title="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all">https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</a></span></p>
    """
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    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 185
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 74
    "function" => "handleRaw"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Kernel.php"
    "line" => 202
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/runtime/Runner/Symfony/HttpKernelRunner.php"
    "line" => 35
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\Kernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    "line" => 35
    "function" => "run"
    "class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
    "line" => 5
    "args" => [
      "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    ]
    "function" => "require_once"
  ]
]
Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
[
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/DataCollector/RequestDataCollector.php"
    "line" => 76
    "function" => "getFlashBag"
    "class" => "Symfony\Component\HttpFoundation\Session\Session"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Profiler/Profiler.php"
    "line" => 161
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\DataCollector\RequestDataCollector"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/EventListener/ProfilerListener.php"
    "line" => 108
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\Profiler\Profiler"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/WrappedListener.php"
    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 185
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 74
    "function" => "handleRaw"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Kernel.php"
    "line" => 202
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/runtime/Runner/Symfony/HttpKernelRunner.php"
    "line" => 35
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\Kernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    "line" => 35
    "function" => "run"
    "class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
    "line" => 5
    "args" => [
      "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    ]
    "function" => "require_once"
  ]
]

Flashes

Flashes

No flash messages were created.

Server Parameters

Server Parameters

Defined in .env

Key Value
APP_ENV
"dev"
APP_SECRET
"18b1bce5554bf83c8cdfc8efed2236ec"
DATABASE_URL
"mysql://larocheassocies:CVS94ledwF7WPsty@127.0.0.1:3306/larocheassocies"
MAILER_DSN
"smtp://web1@delit-dinfluence.fr:5b6n78CQiZ7ZtA4e@ssl0.ovh.net:465"
MESSENGER_TRANSPORT_DSN
"doctrine://default?auto_setup=0"

Defined as regular env variables

Key Value
APP_DEBUG
"1"
CONTEXT_DOCUMENT_ROOT
"/home/debian/www/laroche-associes/preproduction/public"
CONTEXT_PREFIX
""
DOCUMENT_ROOT
"/home/debian/www/laroche-associes/preproduction/public"
GATEWAY_INTERFACE
"CGI/1.1"
HTTPS
"on"
HTTP_ACCEPT
"*/*"
HTTP_ACCEPT_ENCODING
"gzip, br, zstd, deflate"
HTTP_HOST
"preprod-laroche.delit-dinfluence.fr"
HTTP_USER_AGENT
"Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)"
PATH
"/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin:/snap/bin"
PHP_SELF
"/index.php"
QUERY_STRING
""
REMOTE_ADDR
"216.73.216.51"
REMOTE_PORT
"34406"
REQUEST_METHOD
"GET"
REQUEST_SCHEME
"https"
REQUEST_TIME
1765551998
REQUEST_TIME_FLOAT
1765551998.5202
REQUEST_URI
"/blog/transmission-dentreprise-un-dispositif-utile-mais-desormais-sous-pression"
SCRIPT_FILENAME
"/home/debian/www/laroche-associes/preproduction/public/index.php"
SCRIPT_NAME
"/index.php"
SERVER_ADDR
"51.178.143.171"
SERVER_ADMIN
"webmaster@localhost"
SERVER_NAME
"preprod-laroche.delit-dinfluence.fr"
SERVER_PORT
"443"
SERVER_PROTOCOL
"HTTP/1.1"
SERVER_SIGNATURE
"<address>Apache/2.4.65 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n"
SERVER_SOFTWARE
"Apache/2.4.65 (Debian)"
SSL_TLS_SNI
"preprod-laroche.delit-dinfluence.fr"
SYMFONY_DOTENV_VARS
"APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN"