{"id":24789,"date":"2026-03-25T09:45:51","date_gmt":"2026-03-25T08:45:51","guid":{"rendered":"https:\/\/www.cvs-avocats.com\/?p=24789"},"modified":"2026-03-25T09:45:52","modified_gmt":"2026-03-25T08:45:52","slug":"loi-de-finances-2026-les-changements-relatifs-aux-operations-sur-les-titres-de-societes","status":"publish","type":"post","link":"https:\/\/www.cvs-avocats.com\/fr\/loi-de-finances-2026-les-changements-relatifs-aux-operations-sur-les-titres-de-societes\/","title":{"rendered":"Loi de finances 2026 : les changements relatifs aux op\u00e9rations sur les titres de soci\u00e9t\u00e9s"},"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>La loi de finances 2026 renforce les contraintes applicables aux strat\u00e9gies d\u2019apport-cession et de transmission.<\/p>\n\n\n\n<p>D\u00e9cryptage r\u00e9alis\u00e9 par Alfred Lortat-Jacob, avocat associ\u00e9, Adrien Raoux, avocat directeur, Baptiste Dupuy-Roudel et Pauline Perroud, avocats du bureau de Paris.<\/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\/03\/SWIPE-Loi-de-finance-2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:1170px\" aria-label=\"Contenu embarqu\u00e9 [SWIPE] Loi de finance 2026.\"><\/object><a id=\"wp-block-file--media-5ca9b60c-399b-4a9e-83f3-1bd4e624c3e0\" href=\"https:\/\/www.cvs-avocats.com\/wp-content\/uploads\/2026\/03\/SWIPE-Loi-de-finance-2026.pdf\">[SWIPE] Loi de finance 2026<\/a><a href=\"https:\/\/www.cvs-avocats.com\/wp-content\/uploads\/2026\/03\/SWIPE-Loi-de-finance-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-5ca9b60c-399b-4a9e-83f3-1bd4e624c3e0\">T\u00e9l\u00e9charger<\/a><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2026 introduit plusieurs ajustements significatifs en mati\u00e8re de fiscalit\u00e9 des op\u00e9rations sur titres et de transmission d\u2019entreprise. Entre durcissement des conditions du report d\u2019imposition dans les op\u00e9rations d\u2019apport-cession et \u00e9volution du r\u00e9gime du pacte Dutreil, ces nouvelles mesures renforcent les exigences applicables aux contribuables et appellent \u00e0 une anticipation accrue des strat\u00e9gies patrimoniales et capitalistiques.<\/p>\n","protected":false},"author":16,"featured_media":24790,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-24789","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\/24789","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=24789"}],"version-history":[{"count":0,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/24789\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/media\/24790"}],"wp:attachment":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=24789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=24789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=24789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}