{"id":128,"date":"2010-02-11T14:34:14","date_gmt":"2010-02-11T14:34:14","guid":{"rendered":"http:\/\/www.prejean-audit-conseil.fr\/?p=128"},"modified":"2017-01-25T12:24:40","modified_gmt":"2017-01-25T11:24:40","slug":"transmission-la-reforme-necessaire","status":"publish","type":"post","link":"https:\/\/www.prejean-audit-conseil.fr\/en\/actualites\/transmission-la-reforme-necessaire\/","title":{"rendered":"Transmission: the necessary reform"},"content":{"rendered":"<p>Chaque ann\u00e9e, de trop nombreuses PME disparaissent faute de repreneurs. D\u2019autres sont certes rachet\u00e9es mais dans un \u00e9tat d\u00e9grad\u00e9, car le processus de vente a tra\u00een\u00e9 en longueur et durant ce laps de temps, les r\u00e9sultats de l\u2019entreprise ont d\u00e9clin\u00e9. Cette difficult\u00e9 n\u2019est pas sp\u00e9cifique \u00e0 la France. Lors de Trans\u00e9o, un r\u00e9cent colloque europ\u00e9en consacr\u00e9 \u00e0 la transmission des PME, l\u2019ensemble des sp\u00e9cialistes d\u2019une quinzaine de pays a \u00e9voqu\u00e9 le m\u00eame type de probl\u00e8mes.<\/p>\n<p>Dans leur grande majorit\u00e9, les r\u00e9formes de la transmission d\u2019entreprise sont cantonn\u00e9es au champ de la fiscalit\u00e9. Elles ont certes permis que les entreprises soient rachet\u00e9es dans de meilleures conditions et surtout que les c\u00e9dants soient mieux r\u00e9compens\u00e9s pour leurs efforts en tant qu\u2019entrepreneurs et employeurs. Toutefois, ces mesures ne peuvent suffire \u00e0 fluidifier ce march\u00e9 de la transmission, loin s\u2019en faut. Elles n\u2019ont pas permis d\u2019amplifier de fa\u00e7on sensible le nombre de transactions.<\/p>\n<p>Un bon sp\u00e9cialiste de la transmission, Claude Fouchet, expert-comptable et pr\u00e9sident de CCI Entreprendre en France, l\u2019a expliqu\u00e9 dans nos colonnes: \u201cEn termes de fiscalit\u00e9, que la transmission soit \u00e0 titre gratuit ou \u00e0 titre on\u00e9reux, que l\u2019on se place du c\u00f4t\u00e9 du repreneur ou de celui du c\u00e9dant, j\u2019estime que nous ne sommes pas tr\u00e8s loin du paradis. Un seul \u00e9l\u00e9ment manque: il s\u2019agit de l\u2019exon\u00e9ration de la plus-value pour le c\u00e9dant en cours d\u2019activit\u00e9. Sinon le dispositif est presque parfait\u201d. Si en mati\u00e8re de fiscalit\u00e9, le chantier de la r\u00e9forme appara\u00eet pratiquement achev\u00e9, le march\u00e9 demeure gripp\u00e9.<\/p>\n<ul>\n<li><a href=\"\/wp-content\/uploads\/2011\/05\/marche-transmission-reforme-necessaire.pdf\">T\u00e9l\u00e9chargez l\u2019int\u00e9gralit\u00e9 de l\u2019article \u00ab Transmission : la r\u00e9forme n\u00e9cessaire \u00bb paru dans la revue Repreneur n\u00b0 128 (janvier\/f\u00e9vrier\/mars 2010)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Chaque ann\u00e9e, de trop nombreuses PME disparaissent faute de repreneurs. D\u2019autres sont certes rachet\u00e9es mais dans un \u00e9tat d\u00e9grad\u00e9, car le processus de vente a tra\u00een\u00e9 en longueur et durant ce laps de temps, les r\u00e9sultats de l\u2019entreprise ont d\u00e9clin\u00e9.<\/p>\n","protected":false},"author":1,"featured_media":2974,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ngg_post_thumbnail":0,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-128","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transmission: the necessary reform<\/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.prejean-audit-conseil.fr\/actualites\/transmission-la-reforme-necessaire\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transmission: the necessary reform\" \/>\n<meta property=\"og:description\" content=\"Chaque ann\u00e9e, de trop nombreuses PME disparaissent faute de repreneurs. 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