{"id":441,"date":"2026-03-09T11:35:10","date_gmt":"2026-03-09T11:35:10","guid":{"rendered":"https:\/\/client12.s1.notaires-ia.fr\/?p=441"},"modified":"2026-05-11T13:42:10","modified_gmt":"2026-05-11T13:42:10","slug":"le-pacte-dutreil-un-dispositif-pour-faciliter-la-transmission-dentreprise","status":"publish","type":"post","link":"https:\/\/laila-gssime.notaires.fr\/?p=441","title":{"rendered":"Le Pacte Dutreil : un dispositif pour faciliter la transmission d\u2019entreprise"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"441\" class=\"elementor elementor-441\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf15d8c e-flex e-con-boxed e-con e-parent\" data-id=\"bf15d8c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b81a6b0 e-flex e-con-boxed e-con e-parent\" data-id=\"b81a6b0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc7ad65 elementor-widget elementor-widget-text-editor\" data-id=\"bc7ad65\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>\n  @import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700;800&display=swap');\n  .ld-container { font-family: 'Inter', sans-serif; color: #1e293b; max-width: 900px; margin: 0 auto; }\n  .ld-container * { box-sizing: border-box; margin: 0; padding: 0; }\n  .ld-container p { font-size: 14px; line-height: 1.65; }\n  .ld-container h2 { font-size: 20px; font-weight: 800; color: #1e293b; margin-bottom: 4px; }\n  .hero { background: linear-gradient(135deg, #1e3a5f 0%, #2d5a8e 50%, #3b82b6 100%); border-radius: 24px; padding: 40px 32px; color: #fff; position: relative; overflow: hidden; margin-bottom: 28px; }\n  .hero::before { content: ''; position: absolute; top: -40px; right: -40px; width: 200px; height: 200px; background: rgba(255,255,255,0.06); border-radius: 50%; }\n  .hero .badge { display: inline-flex; align-items: center; gap: 8px; background: rgba(255,255,255,0.15); padding: 6px 16px; border-radius: 20px; font-size: 11px; font-weight: 700; letter-spacing: 1px; text-transform: uppercase; margin-bottom: 16px; }\n  .hero h1 { font-size: 28px; font-weight: 800; line-height: 1.25; margin-bottom: 12px; }\n  .hero .hero-sub { font-size: 15px; opacity: 0.9; line-height: 1.5; }\n  .definition { background: #f0f7ff; border-left: 5px solid #2d5a8e; border-radius: 0 16px 16px 0; padding: 24px 28px; margin-bottom: 28px; }\n  .definition p { color: #1e3a5f; font-size: 14px; line-height: 1.7; }\n  .definition strong { color: #2d5a8e; }\n  .highlight-number { background: linear-gradient(135deg, #1e3a5f, #2d5a8e); border-radius: 20px; padding: 32px; text-align: center; color: #fff; margin-bottom: 28px; }\n  .hn-amount { font-size: 56px; font-weight: 800; line-height: 1; }\n  .hn-label { font-size: 16px; font-weight: 600; margin-top: 6px; }\n  .hn-sub { font-size: 12px; opacity: 0.85; margin-top: 4px; }\n  .section-title { display: flex; align-items: center; gap: 14px; margin: 32px 0 16px 0; }\n  .section-title .icon-circle { width: 42px; height: 42px; border-radius: 50%; background: linear-gradient(135deg, #1e3a5f, #3b82b6); display: flex; align-items: center; justify-content: center; flex-shrink: 0; }\n  .section-title .icon-circle svg { width: 20px; height: 20px; stroke: #fff; fill: none; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; }\n  .conditions-strip { display: grid; grid-template-columns: repeat(4, 1fr); gap: 0; margin: 24px 0; border-radius: 20px; overflow: hidden; box-shadow: 0 2px 16px rgba(30,58,95,0.1); }\n  .cond-cell { padding: 24px 14px; text-align: center; color: #fff; }\n  .cond-cell:nth-child(1) { background: linear-gradient(180deg, #1e3a5f, #162d4a); }\n  .cond-cell:nth-child(2) { background: linear-gradient(180deg, #2d5a8e, #1e3a5f); }\n  .cond-cell:nth-child(3) { background: linear-gradient(180deg, #3b82b6, #2d5a8e); }\n  .cond-cell:nth-child(4) { background: linear-gradient(180deg, #60a5fa, #3b82b6); }\n  .cond-cell .cc-icon { font-size: 32px; margin-bottom: 8px; }\n  .cond-cell h4 { font-size: 11px; font-weight: 700; text-transform: uppercase; letter-spacing: 0.5px; margin-bottom: 4px; }\n  .cond-cell p { font-size: 10px; opacity: 0.95; line-height: 1.4; }\n  .timeline-box { background: #fff; border-radius: 20px; padding: 28px 24px; box-shadow: 0 2px 16px rgba(30,58,95,0.07); margin: 24px 0; }\n  .timeline-title { text-align: center; font-size: 14px; font-weight: 700; color: #1e3a5f; margin-bottom: 20px; }\n  .timeline-row { display: flex; align-items: stretch; gap: 0; position: relative; }\n  .tl-phase { flex: 1; padding: 16px 12px; border-radius: 12px; text-align: center; position: relative; }\n  .tl-phase.phase-collective { background: linear-gradient(135deg, #1e3a5f, #2d5a8e); color: #fff; }\n  .tl-phase.phase-individual { background: linear-gradient(135deg, #2d5a8e, #3b82b6); color: #fff; }\n  .tl-phase.phase-result { background: linear-gradient(135deg, #059669, #10b981); color: #fff; }\n  .tl-phase .tl-icon { font-size: 28px; margin-bottom: 6px; }\n  .tl-phase h4 { font-size: 11px; font-weight: 700; text-transform: uppercase; letter-spacing: 0.5px; margin-bottom: 4px; }\n  .tl-phase p { font-size: 10px; opacity: 0.9; line-height: 1.4; }\n  .tl-phase .tl-duration { font-size: 18px; font-weight: 800; margin-top: 8px; }\n  .tl-arrow { display: flex; align-items: center; padding: 0 6px; font-size: 24px; color: #94a3b8; }\n  .steps-timeline { position: relative; padding-left: 24px; margin: 24px 0; }\n  .steps-timeline::before { content: ''; position: absolute; left: 11px; top: 0; bottom: 0; width: 2px; background: linear-gradient(180deg, #1e3a5f, #60a5fa); }\n  .step-item { position: relative; padding: 0 0 20px 24px; }\n  .step-item::before { content: attr(data-step); position: absolute; left: -13px; top: 0; width: 24px; height: 24px; border-radius: 50%; background: #2d5a8e; color: #fff; font-size: 12px; font-weight: 700; display: flex; align-items: center; justify-content: center; }\n  .step-item h4 { font-size: 13px; font-weight: 700; color: #1e3a5f; margin-bottom: 4px; }\n  .step-item p { font-size: 12px; color: #475569; line-height: 1.5; }\n  .fiscal-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; margin: 24px 0; }\n  .fiscal-card { background: #fff; border-radius: 16px; padding: 22px 18px; box-shadow: 0 2px 16px rgba(30,58,95,0.07); text-align: center; border-top: 4px solid #2d5a8e; }\n  .fiscal-card .fc-icon { font-size: 32px; margin-bottom: 8px; }\n  .fiscal-card h4 { font-size: 12px; font-weight: 700; color: #1e3a5f; margin-bottom: 6px; }\n  .fiscal-card p { font-size: 11px; color: #475569; line-height: 1.4; }\n  .fiscal-card .fc-amount { font-size: 22px; font-weight: 800; color: #2d5a8e; margin: 8px 0; }\n  .versus-container { display: flex; align-items: stretch; gap: 0; margin: 24px 0; border-radius: 20px; overflow: hidden; box-shadow: 0 2px 16px rgba(30,58,95,0.07); }\n  .versus-col { flex: 1; padding: 24px 18px; }\n  .vs-left { background: #f0f7ff; }\n  .vs-right { background: #fef2f2; }\n  .versus-col h4 { font-size: 13px; font-weight: 700; margin-bottom: 12px; }\n  .vs-left h4 { color: #1e3a5f; }\n  .vs-right h4 { color: #991b1b; }\n  .versus-col ul { list-style: none; padding: 0; }\n  .versus-col li { font-size: 11px; padding: 4px 0; display: flex; align-items: flex-start; gap: 6px; }\n  .li-icon { font-weight: 700; flex-shrink: 0; }\n  .vs-divider { width: 48px; background: #e2e8f0; display: flex; align-items: center; justify-content: center; font-weight: 800; font-size: 14px; color: #94a3b8; }\n  .avantages-grid { display: grid; grid-template-columns: 1fr 1fr 1fr; gap: 16px; margin: 24px 0; }\n  .av-card { background: #fff; border-radius: 16px; padding: 22px 16px; text-align: center; box-shadow: 0 2px 16px rgba(30,58,95,0.07); border-top: 4px solid #10b981; }\n  .av-card .av-icon { font-size: 30px; margin-bottom: 8px; }\n  .av-card h4 { font-size: 12px; font-weight: 700; color: #059669; margin-bottom: 6px; }\n  .av-card p { font-size: 11px; color: #065f46; line-height: 1.4; }\n  .warning-box { background: #fef3c7; border-left: 5px solid #f59e0b; border-radius: 0 16px 16px 0; padding: 20px 24px; margin: 24px 0; display: flex; gap: 14px; align-items: flex-start; }\n  .wb-icon { font-size: 24px; flex-shrink: 0; }\n  .warning-box p { font-size: 12px; color: #78350f; line-height: 1.6; }\n  .warning-box strong { color: #92400e; }\n  .info-box { background: #eff6ff; border-left: 5px solid #3b82f6; border-radius: 0 16px 16px 0; padding: 20px 24px; margin: 24px 0; display: flex; gap: 14px; align-items: flex-start; }\n  .ib-icon { font-size: 24px; flex-shrink: 0; }\n  .info-box p { font-size: 12px; color: #1e40af; line-height: 1.6; }\n  .recap { background: linear-gradient(135deg, #1e3a5f, #2d5a8e); border-radius: 20px; padding: 28px 24px; margin: 28px 0; color: #fff; }\n  .recap h3 { font-size: 16px; font-weight: 700; margin-bottom: 16px; text-align: center; }\n  .recap-pills { display: flex; flex-wrap: wrap; gap: 10px; justify-content: center; }\n  .recap-pill { display: flex; align-items: center; gap: 8px; background: rgba(255,255,255,0.12); padding: 8px 14px; border-radius: 12px; font-size: 12px; }\n  .rp-icon { font-size: 16px; }\n  .footer { text-align: center; padding: 20px; font-size: 11px; color: #94a3b8; border-top: 1px solid #e2e8f0; margin-top: 28px; }\n  .footer-logo { font-size: 18px; font-weight: 800; color: #1e3a5f; margin-bottom: 4px; }\n<\/style><div class=\"ld-container\">\n\n  <div class=\"hero\">\n    <div class=\"badge\">\u270d\ufe0f LEGAL DESIGN<\/div>\n    <h1>Le Pacte Dutreil :<br>Transmettre son entreprise<br>\u00e0 moindre co\u00fbt fiscal<\/h1>\n    <p class=\"hero-sub\">B\u00e9n\u00e9ficiez d\u2019un abattement de 75 % sur la valeur des titres transmis par donation ou succession<\/p>\n  <\/div>\n\n  <div class=\"definition\">\n    Le <strong>Pacte Dutreil<\/strong> est un dispositif fiscal permettant de transmettre une entreprise familiale \u2014 par <strong>donation<\/strong> ou par <strong>succession<\/strong> \u2014 tout en b\u00e9n\u00e9ficiant d\u2019une <strong>exon\u00e9ration partielle de 75 %<\/strong> de la valeur des titres transmis pour le calcul des droits de mutation. Il vise \u00e0 <strong>pr\u00e9server la continuit\u00e9 des entreprises familiales<\/strong> en r\u00e9duisant consid\u00e9rablement la fiscalit\u00e9 li\u00e9e \u00e0 leur transmission.\n  <\/div>\n\n  <div class=\"highlight-number\">\n    <div class=\"hn-amount\">75 %<\/div>\n    <div class=\"hn-label\">d\u2019exon\u00e9ration sur la valeur des titres transmis<\/div>\n    <div class=\"hn-sub\">Les droits de mutation ne portent que sur 25 % de la valeur de l\u2019entreprise<\/div>\n  <\/div>\n\n  <div class=\"section-title\">\n    <div class=\"icon-circle\">\n      <svg viewBox=\"0 0 24 24\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><\/svg>\n    <\/div>\n    <h2>Comment \u00e7a marche ?<\/h2>\n  <\/div>\n\n  <div class=\"timeline-box\">\n    <div class=\"timeline-title\">Les trois phases du Pacte Dutreil<\/div>\n    <div class=\"timeline-row\">\n      <div class=\"tl-phase phase-collective\">\n        <div class=\"tl-icon\">\ud83d\udccb<\/div>\n        <h4>Phase 1 \u2014 Engagement collectif<\/h4>\n        <p>Les associ\u00e9s s\u2019engagent \u00e0 conserver les titres de l\u2019entreprise<\/p>\n        <div class=\"tl-duration\">2 ans minimum<\/div>\n      <\/div>\n      <div class=\"tl-arrow\">\u2192<\/div>\n      <div class=\"tl-phase phase-individual\">\n        <div class=\"tl-icon\">\ud83d\udc64<\/div>\n        <h4>Phase 2 \u2014 Engagement individuel<\/h4>\n        <p>Chaque b\u00e9n\u00e9ficiaire conserve individuellement les titres re\u00e7us<\/p>\n        <div class=\"tl-duration\">4 ans minimum<\/div>\n      <\/div>\n      <div class=\"tl-arrow\">\u2192<\/div>\n      <div class=\"tl-phase phase-result\">\n        <div class=\"tl-icon\">\u2705<\/div>\n        <h4>R\u00e9sultat<\/h4>\n        <p>L\u2019exon\u00e9ration de 75 % est d\u00e9finitivement acquise<\/p>\n        <div class=\"tl-duration\">6 ans au total<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <div class=\"info-box\">\n    <div class=\"ib-icon\">\u2139\ufe0f<\/div>\n    <p>Pendant toute la dur\u00e9e de l\u2019engagement collectif et les 3 premi\u00e8res ann\u00e9es de l\u2019engagement individuel, <strong>l\u2019un des signataires du pacte (ou un b\u00e9n\u00e9ficiaire) doit exercer une fonction de direction<\/strong> dans l\u2019entreprise (g\u00e9rant, pr\u00e9sident, DG\u2026).<\/p>\n  <\/div>\n\n  <div class=\"section-title\">\n    <div class=\"icon-circle\">\n      <svg viewBox=\"0 0 24 24\"><polyline points=\"9 11 12 14 22 4\"\/><path d=\"M21 12v7a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2V5a2 2 0 0 1 2-2h11\"\/><\/svg>\n    <\/div>\n    <h2>Les conditions \u00e0 respecter<\/h2>\n  <\/div>\n\n  <div class=\"conditions-strip\">\n    <div class=\"cond-cell\">\n      <div class=\"cc-icon\">\ud83c\udfe2<\/div>\n      <h4>Activit\u00e9 \u00e9ligible<\/h4>\n      <p>Activit\u00e9 industrielle, commerciale, artisanale, agricole ou lib\u00e9rale<\/p>\n    <\/div>\n    <div class=\"cond-cell\">\n      <div class=\"cc-icon\">\ud83d\udccb<\/div>\n      <h4>Engagement collectif<\/h4>\n      <p>Conservation collective des titres pendant au moins 2 ans<\/p>\n    <\/div>\n    <div class=\"cond-cell\">\n      <div class=\"cc-icon\">\ud83d\udc64<\/div>\n      <h4>Engagement individuel<\/h4>\n      <p>Conservation individuelle par chaque b\u00e9n\u00e9ficiaire pendant 4 ans<\/p>\n    <\/div>\n    <div class=\"cond-cell\">\n      <div class=\"cc-icon\">\ud83d\udc54<\/div>\n      <h4>Direction effective<\/h4>\n      <p>Exercice d\u2019une fonction de direction pendant 5 ans (2 + 3 ans)<\/p>\n    <\/div>\n  <\/div>\n  <div class=\"section-title\">\n    <div class=\"icon-circle\">\n      <svg viewBox=\"0 0 24 24\"><line x1=\"12\" y1=\"1\" x2=\"12\" y2=\"23\"\/><path d=\"M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>\n    <\/div>\n    <h2>Simulation : l&rsquo;impact fiscal<\/h2>\n  <\/div>\n\n  <div class=\"fiscal-grid\">\n    <div class=\"fiscal-card\">\n      <div class=\"fc-icon\">\ud83c\udfed<\/div>\n      <h4>Sans Pacte Dutreil<\/h4>\n      <p>Valeur de l&rsquo;entreprise transmise<\/p>\n      <div class=\"fc-amount\">1 000 000 \u20ac<\/div>\n      <p>Base taxable : <strong>1 000 000 \u20ac<\/strong><\/p>\n      <p>Droits de donation estim\u00e9s :<br><strong style=\"color:#dc2626;\">\u2248 185 000 \u20ac<\/strong><\/p>\n    <\/div>\n    <div class=\"fiscal-card\" style=\"border-top-color: #059669;\">\n      <div class=\"fc-icon\">\ud83d\udcdc<\/div>\n      <h4>Avec Pacte Dutreil<\/h4>\n      <p>Valeur de l&rsquo;entreprise transmise<\/p>\n      <div class=\"fc-amount\" style=\"color:#059669;\">1 000 000 \u20ac<\/div>\n      <p>Base taxable (25 %) : <strong>250 000 \u20ac<\/strong><\/p>\n      <p>Droits de donation estim\u00e9s :<br><strong style=\"color:#059669;\">\u2248 23 000 \u20ac<\/strong><\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"info-box\">\n    <div class=\"ib-icon\">\ud83d\udca1<\/div>\n    <p>L&rsquo;abattement Dutreil (75 %) se cumule avec l&rsquo;abattement de droit commun de <strong>100 000 \u20ac par parent et par enfant<\/strong>, renouvelable tous les 15 ans. En cas de donation en pleine propri\u00e9t\u00e9 consentie avant les 70 ans du donateur, une <strong>r\u00e9duction de 50 % des droits<\/strong> s&rsquo;applique en plus.<\/p>\n  <\/div>\n\n  <div class=\"section-title\">\n    <div class=\"icon-circle\">\n      <svg viewBox=\"0 0 24 24\"><rect x=\"2\" y=\"7\" width=\"20\" height=\"14\" rx=\"2\" ry=\"2\"\/><path d=\"M16 21V5a2 2 0 0 0-2-2h-4a2 2 0 0 0-2 2v16\"\/><\/svg>\n    <\/div>\n    <h2>Quelles entreprises sont \u00e9ligibles ?<\/h2>\n  <\/div>\n\n  <div class=\"versus-container\">\n    <div class=\"versus-col vs-left\">\n      <h4>\u2705 Activit\u00e9s \u00e9ligibles<\/h4>\n      <ul>\n        <li><span class=\"li-icon\">\u2713<\/span> Entreprises industrielles<\/li>\n        <li><span class=\"li-icon\">\u2713<\/span> Entreprises commerciales<\/li>\n        <li><span class=\"li-icon\">\u2713<\/span> Entreprises artisanales<\/li>\n        <li><span class=\"li-icon\">\u2713<\/span> Exploitations agricoles<\/li>\n        <li><span class=\"li-icon\">\u2713<\/span> Professions lib\u00e9rales<\/li>\n        <li><span class=\"li-icon\">\u2713<\/span> Holdings animatrices<\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"vs-divider\">VS<\/div>\n    <div class=\"versus-col vs-right\">\n      <h4>\u274c Activit\u00e9s exclues<\/h4>\n      <ul>\n        <li><span class=\"li-icon\">\u2717<\/span> Activit\u00e9s purement civiles<\/li>\n        <li><span class=\"li-icon\">\u2717<\/span> Gestion de patrimoine immobilier<\/li>\n        <li><span class=\"li-icon\">\u2717<\/span> SCI (sauf exception)<\/li>\n        <li><span class=\"li-icon\">\u2717<\/span> Holdings passives<\/li>\n        <li><span class=\"li-icon\">\u2717<\/span> Activit\u00e9s de location meubl\u00e9e (hors LMP)<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"section-title\">\n    <div class=\"icon-circle\">\n      <svg viewBox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 6 12 12 16 14\"\/><\/svg>\n    <\/div>\n    <h2>Les \u00e9tapes de mise en place<\/h2>\n  <\/div>\n\n  <div class=\"steps-timeline\">\n    <div class=\"step-item\" data-step=\"1\">\n      <h4>\ud83d\udcca Audit patrimonial et juridique<\/h4>\n      <p>Votre notaire analyse la structure de l&rsquo;entreprise, la r\u00e9partition du capital et votre situation familiale pour v\u00e9rifier l&rsquo;\u00e9ligibilit\u00e9 au dispositif.<\/p>\n    <\/div>\n    <div class=\"step-item\" data-step=\"2\">\n      <h4>\ud83d\udccb Signature de l&rsquo;engagement collectif<\/h4>\n      <p>Les associ\u00e9s signataires s&rsquo;engagent \u00e0 conserver collectivement au moins 34 % des droits de vote et 17 % des droits financiers (soci\u00e9t\u00e9 non cot\u00e9e) pendant 2 ans minimum.<\/p>\n    <\/div>\n    <div class=\"step-item\" data-step=\"3\">\n      <h4>\ud83c\udf81 R\u00e9alisation de la donation<\/h4>\n      <p>La donation des titres est r\u00e9alis\u00e9e par acte notari\u00e9 pendant la dur\u00e9e de l&rsquo;engagement collectif ou apr\u00e8s son expiration.<\/p>\n    <\/div>\n    <div class=\"step-item\" data-step=\"4\">\n      <h4>\ud83d\udc64 Engagement individuel de conservation<\/h4>\n      <p>Chaque b\u00e9n\u00e9ficiaire s&rsquo;engage individuellement \u00e0 conserver les titres re\u00e7us pendant 4 ans \u00e0 compter de la fin de l&rsquo;engagement collectif.<\/p>\n    <\/div>\n    <div class=\"step-item\" data-step=\"5\">\n      <h4>\ud83d\udcc4 D\u00e9clarations fiscales<\/h4>\n      <p>Le notaire accompagne les b\u00e9n\u00e9ficiaires dans leurs obligations d\u00e9claratives annuelles (attestation de conservation) aupr\u00e8s de l&rsquo;administration fiscale.<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"section-title\">\n    <div class=\"icon-circle\">\n      <svg viewBox=\"0 0 24 24\"><polygon points=\"12 2 15.09 8.26 22 9.27 17 14.14 18.18 21.02 12 17.77 5.82 21.02 7 14.14 2 9.27 8.91 8.26 12 2\"\/><\/svg>\n    <\/div>\n    <h2>Les 6 avantages cl\u00e9s<\/h2>\n  <\/div>\n\n  <div class=\"avantages-grid\">\n    <div class=\"av-card\">\n      <div class=\"av-icon\">\ud83d\udcb0<\/div>\n      <h4>\u00c9conomie fiscale majeure<\/h4>\n      <p>75 % d&rsquo;exon\u00e9ration sur la valeur des titres transmis<\/p>\n    <\/div>\n    <div class=\"av-card\">\n      <div class=\"av-icon\">\ud83c\udfe0<\/div>\n      <h4>P\u00e9rennit\u00e9 familiale<\/h4>\n      <p>Maintien de l&rsquo;entreprise au sein de la famille<\/p>\n    <\/div>\n    <div class=\"av-card\">\n      <div class=\"av-icon\">\ud83d\udcc8<\/div>\n      <h4>Cumulable<\/h4>\n      <p>Se combine avec l&rsquo;abattement de 100 000 \u20ac et la r\u00e9duction de 50 %<\/p>\n    <\/div>\n    <div class=\"av-card\">\n      <div class=\"av-icon\">\ud83d\udd04<\/div>\n      <h4>Anticipation<\/h4>\n      <p>Permet d&rsquo;organiser la transmission de son vivant<\/p>\n    <\/div>\n    <div class=\"av-card\">\n      <div class=\"av-icon\">\u2696\ufe0f<\/div>\n      <h4>Stabilit\u00e9<\/h4>\n      <p>Engagement de conservation qui prot\u00e8ge la gouvernance<\/p>\n    <\/div>\n    <div class=\"av-card\">\n      <div class=\"av-icon\">\ud83e\udd1d<\/div>\n      <h4>Succession facilit\u00e9e<\/h4>\n      <p>Applicable aussi en cas de d\u00e9c\u00e8s (succession)<\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"warning-box\">\n    <div class=\"wb-icon\">\u26a0\ufe0f<\/div>\n    <p><strong>Attention \u00e0 la remise en cause !<\/strong> Le non-respect des engagements de conservation ou de la condition de direction entra\u00eene la <strong>perte de l&rsquo;exon\u00e9ration<\/strong> et le rappel des droits de mutation. Les titres transmis ne doivent pas \u00eatre c\u00e9d\u00e9s pendant toute la dur\u00e9e des engagements (6 ans minimum).<\/p>\n  <\/div>\n\n  <div class=\"recap\">\n    <h3>\u2728 \u00c0 retenir<\/h3>\n    <div class=\"recap-pills\">\n      <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udcb0<\/span> 75 % d&rsquo;exon\u00e9ration<\/div>\n      <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udccb<\/span> Engagement collectif 2 ans<\/div>\n      <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udc64<\/span> Engagement individuel 4 ans<\/div>\n      <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udc54<\/span> Direction 5 ans<\/div>\n      <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83c\udfdb\ufe0f<\/span> Notaire indispensable<\/div>\n      <div class=\"recap-pill\"><span class=\"rp-icon\">\ud83d\udd04<\/span> Donation ou succession<\/div>\n    <\/div>\n  <\/div>\n\n  <div class=\"footer\">\n    <div class=\"footer-logo\">LG<\/div>\n    Infographie \u00e0 caract\u00e8re informatif \u2014 Votre notaire reste votre interlocuteur privil\u00e9gi\u00e9 pour s\u00e9curiser la transmission de votre entreprise\n  <\/div>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Le Pacte Dutreil permet de transmettre une entreprise avec un abattement fiscal de 75 %. D\u00e9couvrez les conditions et le fonctionnement de ce dispositif.<\/p>\n","protected":false},"author":1,"featured_media":1039,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-441","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-design"],"_links":{"self":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=441"}],"version-history":[{"count":19,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/441\/revisions"}],"predecessor-version":[{"id":1033,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/posts\/441\/revisions\/1033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=\/wp\/v2\/media\/1039"}],"wp:attachment":[{"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/laila-gssime.notaires.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}