{"id":28228,"date":"2021-01-11T16:30:18","date_gmt":"2021-01-11T14:30:18","guid":{"rendered":"https:\/\/www.e2.law\/?p=28228"},"modified":"2024-07-24T11:28:36","modified_gmt":"2024-07-24T09:28:36","slug":"cession-dactions-et-remunerations","status":"publish","type":"post","link":"https:\/\/www.e2.law\/fr\/2021\/01\/11\/cession-dactions-et-remunerations\/","title":{"rendered":"Cession d&#8217;actions et r\u00e9mun\u00e9ration: principes"},"content":{"rendered":"<p>Parmi les m\u00e9canismes permettant \u00e0 une entreprise de motiver ses travailleurs, l&#8217;octroi d&#8217;actions est souvent per\u00e7u, sur le plan symbolique, comme une des meilleures fa\u00e7ons d&#8217;y parvenir car cela permet d&#8217;aligner les int\u00e9r\u00eats des parties au succ\u00e8s de la soci\u00e9t\u00e9.<\/p>\n<p>Il existe plusieurs fa\u00e7ons d&#8217;y parvenir:<\/p>\n<ul>\n<li>L\u2019octroi d\u2019actions \u00e0 titre gratuit ou \u00e0 des conditions pr\u00e9f\u00e9rentielles ;<\/li>\n<li>Les stock-options ;<\/li>\n<li>l&#8217;acquisition \/cession entre vifs intervenant dans le cadre du patrimoine priv\u00e9 du travailleur.<\/li>\n<li><a href=\"https:\/\/www.e2.law\/fr\/2021\/01\/11\/effectuer-un-apport-en-industrie-est-il-interessant\/\">L&#8217;apport en industrie<\/a>.<\/li>\n<\/ul>\n<p>Les modalit\u00e9s pratiques et le traitement fiscal des op\u00e9rations varieront selon les hypoth\u00e8ses (par exemple, travailleur salari\u00e9-ind\u00e9pendant?) et les circonstances.<\/p>\n<p>Cet article contient quelques principes quant \u00e0 la taxation.<\/p>\n<h3><span style=\"text-decoration: underline;\">Notion de r\u00e9mun\u00e9ration<\/span><\/h3>\n<p>Constitue une r\u00e9mun\u00e9ration toute \u00ab r\u00e9tribution qui constitue, pour le travailleur, le produit du travail au service d&#8217;un employeur (CIR 92, art. 31)<\/p>\n<p>Les r\u00e9mun\u00e9rations comprennent notamment:<\/p>\n<p style=\"padding-left: 40px;\"><em>&#8220;1 les traitements, salaires, commissions, gratifications, primes, indemnit\u00e9s et toutes autres r\u00e9tributions analogues, y compris les pourboires et autres allocations m\u00eame accidentelles, obtenues en raison ou \u00e0 l&#8217;occasion de l&#8217;exercice de l&#8217;activit\u00e9 professionnelle \u00e0 un titre quelconque, sauf en remboursement de d\u00e9penses propres \u00e0 l&#8217;employeur;<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>2o les avantages de toute nature obtenus en raison ou \u00e0 l&#8217;occasion de l&#8217;exercice de l&#8217;activit\u00e9 professionnelle; \u00bb<\/em><\/p>\n<p style=\"padding-left: 40px;\">La notion de r\u00e9mun\u00e9ration est relativement large et permet de recouvrir bien des r\u00e9alit\u00e9s.\u00a0 Si ces actions sont accord\u00e9es en r\u00e9tribution d&#8217;un travail, elles sont donc susceptibles de constituer une r\u00e9mun\u00e9ration au sens o\u00f9 la loi fiscale l&#8217;entend.<\/p>\n<h3><span style=\"text-decoration: underline;\">Qu&#8217;en est-il si ce n\u2019est pas la soci\u00e9t\u00e9 qui va offrir \u00e0 ses collaborateurs des actions de la soci\u00e9t\u00e9 concern\u00e9e, mais l\u2019un des actionnaires?<\/span><\/h3>\n<p>Pour \u00eatre taxable, il faut que l\u2019octroi d\u2019actions soit effectu\u00e9 \u00ab en raison ou \u00e0 l\u2019occasion \u00bb de l\u2019activit\u00e9 professionnelle. Par cons\u00e9quent, le fait que les actions soient attribu\u00e9es par un tiers n&#8217;est en soi pas suffisant pour exclure la taxation si cet octroi d\u00e9coule de prestations de travail.<\/p>\n<p>La possibilit\u00e9 pour un travailleur d\u2019acqu\u00e9rir ou de recevoir des parts sociales d&#8217;une soci\u00e9t\u00e9 pourrait \u00eatre consid\u00e9r\u00e9 comme un avantage en nature taxable.<\/p>\n<h3><span style=\"text-decoration: underline;\">Comment cet avantage sera-t-il tax\u00e9 ?\u00a0<\/span><\/h3>\n<p>La taxation de cet avantage\u00a0 variera en fonction des modalit\u00e9s d\u2019acquisition des actions.\u00a0 Par d\u00e9faut, la taxation se fera sur la valeur r\u00e9elle de l\u2019avantage.\u00a0 Moyennant le respect de certaines conditions sp\u00e9cifiques, un r\u00e9gime forfaitaire plus avantageux existe (&#8216;<em>stock options&#8217;<\/em>).<\/p>\n<blockquote><p>Pour des soci\u00e9t\u00e9s non c\u00f4t\u00e9s, la taxation sur base de la valeur r\u00e9elle peut \u00eatre \u00e0 l&#8217;origine de difficult\u00e9s d&#8217;\u00e9valuation, dans la mesure o\u00f9 il peut \u00eatre malais\u00e9 d&#8217;\u00e9valuer la valeur des parts.<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">Acquisition d\u2019actions par un employ\u00e9 \/ collaborateur en dehors du cadre de son activit\u00e9 professionnelle<\/span><\/h3>\n<p>Il est tout \u00e0 fait loisible \u00e0 un travailleur de faire l&#8217;acquisition de participations au sein de son entreprise.\u00a0 Tant que cette acquisition n&#8217;est pas la contrepartie de son activit\u00e9 professionnelle, cette acquisition ne sera pas taxable.<\/p>\n<p>Au cas o\u00f9 des titres sont acquis \u00e0 une valeur inf\u00e9rieure \u00e0 la valeur de march\u00e9, des risques de conflits avec l\u2019administration fiscales existent.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parmi les m\u00e9canismes permettant \u00e0 une entreprise de motiver ses travailleurs, l&#8217;octroi d&#8217;actions est souvent per\u00e7u, sur le plan symbolique, comme une des meilleures fa\u00e7ons d&#8217;y parvenir car cela permet d&#8217;aligner les int\u00e9r\u00eats des parties au succ\u00e8s de la soci\u00e9t\u00e9. Il existe plusieurs fa\u00e7ons d&#8217;y parvenir: L\u2019octroi d\u2019actions \u00e0 titre gratuit ou \u00e0 des conditions pr\u00e9f\u00e9rentielles   [&#8230;]<\/p>\n","protected":false},"author":169,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[141],"tags":[822],"class_list":["post-28228","post","type-post","status-publish","format-standard","hentry","category-non-classifiee","tag-stock-options-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cession d&#039;actions et r\u00e9mun\u00e9ration: principes - e2.law<\/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.e2.law\/fr\/2021\/01\/11\/cession-dactions-et-remunerations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cession d&#039;actions et r\u00e9mun\u00e9ration: principes - e2.law\" \/>\n<meta property=\"og:description\" content=\"Parmi les m\u00e9canismes permettant \u00e0 une entreprise de motiver ses travailleurs, l&#8217;octroi d&#8217;actions est souvent per\u00e7u, sur le plan symbolique, comme une des meilleures fa\u00e7ons d&#8217;y parvenir car cela permet d&#8217;aligner les int\u00e9r\u00eats des parties au succ\u00e8s de la soci\u00e9t\u00e9. 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