{"id":1496,"date":"2025-10-30T10:19:29","date_gmt":"2025-10-30T09:19:29","guid":{"rendered":"https:\/\/www.jbla-avocat.com\/?p=1496"},"modified":"2026-02-16T18:02:34","modified_gmt":"2026-02-16T17:02:34","slug":"apport-cession-et-article-150-0-b-ter","status":"publish","type":"post","link":"https:\/\/www.jbla-avocat.com\/en\/apport-cession-et-article-150-0-b-ter\/","title":{"rendered":"Apport-cession et article 150-0 B ter : ce qui change, ce qui ne change pas, et ce qu\u2019il faut d\u00e9cider avant le 31 d\u00e9cembre 2025\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1496\" class=\"elementor elementor-1496\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-266a4e51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"266a4e51\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1428748a\" data-id=\"1428748a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-471066e7 elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"471066e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-user-circle\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm0 96c48.6 0 88 39.4 88 88s-39.4 88-88 88-88-39.4-88-88 39.4-88 88-88zm0 344c-58.7 0-111.3-26.6-146.5-68.2 18.8-35.4 55.6-59.8 98.5-59.8 2.4 0 4.8.4 7.1 1.1 13 4.2 26.6 6.9 40.9 6.9 14.3 0 28-2.7 40.9-6.9 2.3-.7 4.7-1.1 7.1-1.1 42.9 0 79.7 24.4 98.5 59.8C359.3 421.4 306.7 448 248 448z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60344f71 elementor-widget elementor-widget-jkit_post_title\" data-id=\"60344f71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module___6a07fb799a04d\" ><h1 class=\"post-title style-color \">Apport-cession et article 150-0 B ter : ce qui change, ce qui ne change pas, et ce qu\u2019il faut d\u00e9cider avant le 31 d\u00e9cembre 2025\u00a0<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-496ed735 elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"496ed735\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__1_6a07fb799aa0b\" ><p class=\"post-author \">JBLA<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39c9c31a elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"39c9c31a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4853bc02 elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"4853bc02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da60809 elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"2da60809\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__2_6a07fb799b221\" ><p class=\"post-date \">30\/10\/2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46757efe elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"46757efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div 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sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-47020ca e-flex e-con-boxed e-con e-parent\" data-id=\"47020ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4e9404 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"a4e9404\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tTable des mati\u00e8res\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__a4e9404\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__a4e9404\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__a4e9404\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d66ca46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d66ca46\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59d85c6c\" data-id=\"59d85c6c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6790bcd9 elementor-widget elementor-widget-text-editor\" data-id=\"6790bcd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>TJ de Compi\u00e8gne, 2 septembre 2025, n\u00b0 RG 24\/00911<\/b><\/p>\n\n<h2>Le m\u00e9canisme en 2025, bri\u00e8vement<\/h2>\n\n<p>L\u2019article 150-0 B ter du CGI permet, en cas d\u2019apport de titres \u00e0 une holding contr\u00f4l\u00e9e, de placer la plus-value d\u2019apport en report d\u2019imposition. Si la holding c\u00e8de les titres apport\u00e9s dans les trois ans, le maintien du report suppose un r\u00e9investissement d\u2019au moins 60 % du prix de cession dans des actifs \u00e9ligibles, dans un d\u00e9lai de deux ans. \u00c0 d\u00e9faut, le report tombe et l\u2019imp\u00f4t devient exigible. C\u2019est la r\u00e8gle positive au 29 octobre 2025.<\/p>\n\n<p>\u00c0 noter un durcissement d\u00e9j\u00e0 intervenu en 2024 sur la nature des r\u00e9investissements, plusieurs textes et commentaires ayant exclu des sch\u00e9mas immobiliers passifs ou h\u00f4teliers. Cela a \u00e9t\u00e9 relay\u00e9 par la doctrine professionnelle et la presse sp\u00e9cialis\u00e9e lors de la discussion du PLF 2025. En pratique, il faut s\u00e9curiser l\u2019\u00e9ligibilit\u00e9 \u00e9conomique des cibles.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc459b4 elementor-widget elementor-widget-heading\" data-id=\"2dc459b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Deux d\u00e9cisions r\u00e9centes qui comptent pour la pratique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2581ea64 elementor-widget elementor-widget-text-editor\" data-id=\"2581ea64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Cour administrative d\u2019appel de Lyon a jug\u00e9 que l\u2019on ne peut pas \u00ab r\u00e9investir \u00bb avant d\u2019avoir c\u00e9d\u00e9. Un r\u00e9emploi r\u00e9alis\u00e9 la veille de la cession ne satisfait pas l\u2019exigence l\u00e9gale, car il n\u2019est pas fait du produit de la cession des titres apport\u00e9s. Concr\u00e8tement, la chronologie doit \u00eatre cession puis r\u00e9investissement. Cette pr\u00e9cision de calendrier est d\u00e9terminante dans les dossiers tendus (CAA Lyon, 23 octobre 2025, n\u00b024LY01395).<\/p>\n\n\n\n<p>Le Tribunal administratif de Montpellier a retenu, dans un dossier de holding \u00ab en formation \u00bb, que l\u2019apport et la cession ne prennent effet qu\u2019\u00e0 l\u2019immatriculation au RCS. Le point de d\u00e9part du d\u00e9lai de r\u00e9investissement court donc \u00e0 compter de cette immatriculation. Un r\u00e9investissement intervenu cinq jours trop tard a suffi \u00e0 faire tomber le report. Message simple : ne d\u00e9clenchez rien tant que la holding n\u2019a pas la personnalit\u00e9 morale et cadrez vos \u00e9ch\u00e9ances \u00e0 partir de la date d\u2019immatriculation (TA Montpellier, 2\u00e8me Chambre, 6 octobre 2025, 2205747).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6f7c23 elementor-widget elementor-widget-heading\" data-id=\"d6f7c23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La r\u00e9forme du PLF 2026 en cours de discussion : l\u2019esprit et la lettre <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96db765 elementor-widget elementor-widget-text-editor\" data-id=\"96db765\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dans le cadre du PLF 2026, plusieurs amendements ont \u00e9t\u00e9 d\u00e9pos\u00e9s. L\u2019amendement I-CF1379, soutenu en commission des Finances, retient quatre pivots : porter le seuil de r\u00e9investissement \u00e0 80 %, \u00e9tendre le d\u00e9lai de r\u00e9investissement \u00e0 cinq ans, instaurer une proportionnalit\u00e9 en cas de r\u00e9investissement partiel, et surtout mettre fin \u00e0 la \u00ab purge au d\u00e9c\u00e8s \u00bb en organisant la transmission du report aux h\u00e9ritiers. C\u2019est le sc\u00e9nario aujourd\u2019hui le plus avanc\u00e9.<\/p>\n\n<p>Un autre amendement, I-CF490 (non soutenu), proposait par ailleurs une suppression du seuil au profit d\u2019un report proportionnel et un allongement du d\u00e9lai jusqu\u2019\u00e0 dix ans.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b593c0 elementor-widget elementor-widget-heading\" data-id=\"2b593c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calendrier d\u2019application et fen\u00eatre de tir <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8d20fc elementor-widget elementor-widget-text-editor\" data-id=\"c8d20fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les nouvelles contraintes viseraient les apports r\u00e9alis\u00e9s \u00e0 compter du 1er janvier 2026. En pratique, un apport r\u00e9alis\u00e9 avant le 31 d\u00e9cembre 2025 resterait r\u00e9gi par le cadre actuel, avec seuil de 60 % et d\u00e9lai de deux ans, et avec extinction du report au d\u00e9c\u00e8s. Ce point figure dans l\u2019expos\u00e9 des motifs et les synth\u00e8ses professionnelles sur le PLF 2026. L\u2019arbitrage se joue donc avant la fin d\u2019ann\u00e9e 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cea1f2 elementor-widget elementor-widget-heading\" data-id=\"5cea1f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Impacts concrets de la r\u00e9forme annonc\u00e9e <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc9b28 elementor-widget elementor-widget-text-editor\" data-id=\"7fc9b28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le rel\u00e8vement du seuil \u00e0 80 % r\u00e9duit la latitude de conserver du cash au niveau de la holding. L\u2019extension du d\u00e9lai \u00e0 cinq ans apporte de la souplesse pour sourcer des investissements s\u00e9rieux, mais impose un suivi plus fin. La proportionnalit\u00e9 \u00e9vite la chute totale du report en cas de l\u00e9ger d\u00e9faut, ce qui est pragmatique. La fin de la purge au d\u00e9c\u00e8s change le paradigme patrimonial : vos h\u00e9ritiers recevront un report transmissible et devront g\u00e9rer l\u2019imp\u00f4t latent dans le d\u00e9lai ou lors d\u2019une cession.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e0239f elementor-widget elementor-widget-heading\" data-id=\"6e0239f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion et next steps <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf3e0f9 elementor-widget elementor-widget-text-editor\" data-id=\"cf3e0f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le message est simple. D\u2019un c\u00f4t\u00e9, un cadre 2025 encore favorable mais exigeant sur la preuve des flux et la chronologie. De l\u2019autre, un cadre 2026 plus strict sur le quantum de r\u00e9investissement, plus long sur les d\u00e9lais, et sans purge au d\u00e9c\u00e8s. Si votre projet est m\u00fbr, l\u2019option rationnelle consiste \u00e0 s\u00e9curiser l\u2019apport avant le 31 d\u00e9cembre 2025 et \u00e0 verrouiller, par \u00e9crit, la cha\u00eene cession puis r\u00e9investissement avec une holding immatricul\u00e9e et des cibles indiscutablement \u00e9ligibles. \u00c0 d\u00e9faut, pr\u00e9parez-vous \u00e0 op\u00e9rer dans un environnement de sursis transmissible, o\u00f9 l\u2019ing\u00e9nierie patrimoniale devra composer avec un imp\u00f4t latent qui voyage dans le temps.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17906c95 elementor-widget elementor-widget-jkit_post_comment\" data-id=\"17906c95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_comment.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-comment jeg_module__4_6a07fb799f31d\" ><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6008d23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6008d23\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a152281\" data-id=\"a152281\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a93e42a elementor-widget__width-auto e-transform elementor-widget elementor-widget-jkit_button\" data-id=\"3a93e42a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__5_6a07fb79a2e84\" ><a href=\"https:\/\/www.jbla-avocat.com\/contact\/\" class=\"jkit-button-wrapper\">D&#039;autres interrogations<i aria-hidden=\"true\" class=\"jki jki-right-arrow-light\"><\/i><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-68573699\" data-id=\"68573699\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L\u2019article 150-0 B ter du CGI permet, en cas d\u2019apport de titres \u00e0 une holding contr\u00f4l\u00e9e, de placer la plus-value d\u2019apport en report d\u2019imposition. Si la holding c\u00e8de les titres apport\u00e9s dans les trois ans, le maintien du report suppose un r\u00e9investissement d\u2019au moins 60 % du prix de cession dans des actifs \u00e9ligibles, dans un d\u00e9lai de deux ans. <\/p>","protected":false},"author":1,"featured_media":1501,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1496","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Apport-cession et article 150-0 B ter : ce qui change - JBLA<\/title>\n<meta name=\"description\" content=\"Comprendre l\u2019\u00e9volution du r\u00e9gime d\u2019apport-cession : d\u00e9cisions strat\u00e9giques \u00e0 s\u00e9curiser avant le 31 d\u00e9cembre 2025. 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