{"id":23738,"date":"2026-02-12T09:00:00","date_gmt":"2026-02-12T08:00:00","guid":{"rendered":"https:\/\/www.cvs-avocats.com\/?p=23738"},"modified":"2026-02-12T09:31:53","modified_gmt":"2026-02-12T08:31:53","slug":"pacte-dutreil-de-nouvelles-restrictions-sont-apportees","status":"publish","type":"post","link":"https:\/\/www.cvs-avocats.com\/fr\/pacte-dutreil-de-nouvelles-restrictions-sont-apportees\/","title":{"rendered":"Pacte Dutreil : de nouvelles restrictions sont apport\u00e9es"},"content":{"rendered":"\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>Le Pacte Dutreil, dispositif cl\u00e9 pour la transmission d\u2019entreprises familiales, \u00e9volue dans le cadre de la loi de finances pour 2026. S\u2019il conserve son int\u00e9r\u00eat, plusieurs ajustements viennent en modifier les conditions d\u2019application.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Allongement de la dur\u00e9e de l\u2019engagement individuel de conservation<\/strong>, port\u00e9e de 4 \u00e0 6 ans (soit une dur\u00e9e globale minimale de 8 ans, sauf Pacte r\u00e9put\u00e9 acquis).<\/li>\n\n\n\n<li><strong>Exclusion de certains actifs dits \u201csomptuaires\u201d du b\u00e9n\u00e9fice de l\u2019exon\u00e9ration<\/strong> lorsqu\u2019ils ne sont pas exclusivement affect\u00e9s \u00e0 une activit\u00e9 op\u00e9rationnelle (v\u00e9hicules de tourisme, \u0153uvres d\u2019art, r\u00e9sidences, etc.).<\/li>\n<\/ul>\n\n\n\n<p>Malgr\u00e9 ces \u00e9volutions, le Pacte Dutreil demeure un outil efficient pour anticiper et s\u00e9curiser la transmission du patrimoine professionnel. Une analyse pr\u00e9alable des actifs et du calendrier de transmission appara\u00eet plus que jamais essentielle.<\/p>\n\n\n\n<p>D\u00e9cryptage r\u00e9alis\u00e9 par Benjamin Lafaye, avocat associ\u00e9, Thomas Maillot et Lo\u00efs Grebert, avocats.<\/p>\n\n\n\n<p>Notre \u00e9quipe Fiscalit\u00e9 reste \u00e0 votre disposition pour vous accompagner.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file aligncenter\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.cvs-avocats.com\/wp-content\/uploads\/2026\/02\/SWIPE-Pacte-Dutreil.pdf\" type=\"application\/pdf\" style=\"width:100%;height:1170px\" aria-label=\"Contenu embarqu\u00e9 [SWIPE] Pacte Dutreil.\"><\/object><a id=\"wp-block-file--media-ce1fd3da-14e5-4d8c-85ea-a6ebfdb81ab8\" href=\"https:\/\/www.cvs-avocats.com\/wp-content\/uploads\/2026\/02\/SWIPE-Pacte-Dutreil.pdf\">[SWIPE] Pacte Dutreil<\/a><a href=\"https:\/\/www.cvs-avocats.com\/wp-content\/uploads\/2026\/02\/SWIPE-Pacte-Dutreil.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ce1fd3da-14e5-4d8c-85ea-a6ebfdb81ab8\">T\u00e9l\u00e9charger<\/a><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le Pacte Dutreil, dispositif central de transmission des entreprises familiales, fait l\u2019objet d\u2019ajustements dans le cadre de la loi de finances pour 2026. Si son attractivit\u00e9 est maintenue, le l\u00e9gislateur en pr\u00e9cise les contours en renfor\u00e7ant certaines conditions d\u2019application, notamment en mati\u00e8re de dur\u00e9e de conservation des titres et d\u2019exclusion de certains actifs. Ces \u00e9volutions invitent les dirigeants et actionnaires \u00e0 anticiper davantage leurs strat\u00e9gies de transmission patrimoniale et professionnelle.<\/p>\n","protected":false},"author":16,"featured_media":23741,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-23738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/23738","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=23738"}],"version-history":[{"count":0,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/23738\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/media\/23741"}],"wp:attachment":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=23738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=23738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=23738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}