Dec
29
LA NOUVELLE FISCALITE DU RACHAT DE SES TITRES PAR UNE SOCIETE OUVRE D'INTERESSANTES PERSPECTIVES

Le projet de loi de finances rectificative pour 2014 voté en lecture définitive réforme le régime d'imposition des gains provenant du rachat de ses propres titres par une société.

Ce régime de rachats par une société de ses propres titres, avait été partiellement censuré par le Conseil constitutionnel dans sa décision du 20 juin 2014. Il est désormais réformé par un article 31 sexies .

A compter du 1er janvier 2015, les sommes attribuées aux associés à l'occasion d'un rachat de leurs titres est, quelle que soit la procédure utilisée, taxées exclusivement selon le régime des plus-values de cession de titres.

Ce régime concernerait tant les rachats auprès d'associés personnes physiques que d'associés personnes morales.

Les rachats de titres ne pourra donc plus entraîner la constatation d'un revenu distribué, y compris lorsque le rachat est effectué en vue d'une réduction de capital non motivée par des pertes.

On peut se réjouir de cette réforme de la fiscalité du régime de rachat par une société de ses propres titres.

Celle-ci ouvre en effet d'intéressantes perspectives de restructuration de patrimoine de sociétés (notamment par attribution en nature).

J'aurai à n'en pas douter, l'occasion d'y revenir prochainement.

 

Christophe Ducellier

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