{"id":859,"date":"2024-04-18T13:30:00","date_gmt":"2024-04-18T12:30:00","guid":{"rendered":"https:\/\/www.vfmconseil.ch\/?p=859"},"modified":"2024-10-18T13:32:29","modified_gmt":"2024-10-18T12:32:29","slug":"retif-nouvelle-evaluation-des-societes","status":"publish","type":"post","link":"https:\/\/www.vfmconseil.ch\/fr\/retif-nouvelle-evaluation-des-societes\/","title":{"rendered":"RETIF \u2013 Nouvelle \u00c9valuation des Soci\u00e9t\u00e9s"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"859\" class=\"elementor elementor-859\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef7d37d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef7d37d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e4fed1\" data-id=\"4e4fed1\" 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-e318863 elementor-widget elementor-widget-text-editor\" data-id=\"e318863\" 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>L\u2019administration fiscale proc\u00e8de chaque ann\u00e9e \u00e0 l\u2019\u00e9valuation des actions des soci\u00e9t\u00e9s anonymes (SA) et des soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl). Cette \u00e9valuation repose sur la valeur des fonds propres et la valeur de rendement de la soci\u00e9t\u00e9. Depuis le 1er janvier 2022, l\u2019administration cantonale vaudoise permet une \u00e9valuation r\u00e9duite de la valeur des titres, sp\u00e9cifiquement pour l\u2019imp\u00f4t sur la fortune de l\u2019actionnaire.<\/p><p><strong>Principaux points \u00e0 retenir :<\/strong><\/p><ul><li>Performance d\u00e9pendant du d\u00e9tenteur : Si la performance de la soci\u00e9t\u00e9 d\u00e9pend quasi exclusivement de son d\u00e9tenteur (et peut \u00eatre assimil\u00e9e \u00e0 une raison individuelle), une \u00e9valuation bas\u00e9e sur les fonds propres de la soci\u00e9t\u00e9 (valeur substantielle) peut \u00eatre demand\u00e9e.<\/li><li>Outil de travail : Pour les soci\u00e9t\u00e9s qualifi\u00e9es d\u2019outil de travail, l\u2019\u00e9valuation se base sur la valeur de rendement, avec une capitalisation r\u00e9duite \u00e0 16%, contre 7.75% en 2023.<\/li><\/ul>\t\t\t\t\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-9af725e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9af725e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7e10f01\" data-id=\"7e10f01\" 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-76fa66c elementor-widget elementor-widget-text-editor\" data-id=\"76fa66c\" 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><strong>Pr\u00e9requis pour l\u2019actionnaire :<\/strong><\/p><ul><li>L\u2019actionnaire doit occuper une fonction dirigeante et avoir la capacit\u00e9 d\u2019influencer la valeur de la soci\u00e9t\u00e9.<\/li><li>Il doit d\u00e9tenir plus de 10% des actions de la soci\u00e9t\u00e9 dans sa fortune priv\u00e9e.<\/li><li>En pr\u00e9sence de plusieurs actionnaires, une convention d\u2019actionnaires est n\u00e9cessaire.<\/li><li>L\u2019actionnaire doit \u00eatre salari\u00e9 de l\u2019entreprise et percevoir un salaire conforme aux pratiques du march\u00e9.<\/li><\/ul><p><strong>D\u00e9marches \u00e0 entreprendre :<\/strong><\/p><p>L\u2019actionnaire doit soumettre une demande \u00e9crite \u00e0 l\u2019administration fiscale en utilisant le formulaire pr\u00e9vu \u00e0 cet effet.<\/p>\t\t\t\t\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-826ba48\" data-id=\"826ba48\" 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-ad944a7 elementor-widget elementor-widget-image\" data-id=\"ad944a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.vfmconseil.ch\/wp-content\/uploads\/2024\/10\/Retif.jpg\" class=\"attachment-large size-large wp-image-844\" alt=\"\" srcset=\"https:\/\/www.vfmconseil.ch\/wp-content\/uploads\/2024\/10\/Retif.jpg 1024w, https:\/\/www.vfmconseil.ch\/wp-content\/uploads\/2024\/10\/Retif-300x300.jpg 300w, https:\/\/www.vfmconseil.ch\/wp-content\/uploads\/2024\/10\/Retif-150x150.jpg 150w, https:\/\/www.vfmconseil.ch\/wp-content\/uploads\/2024\/10\/Retif-768x768.jpg 768w, https:\/\/www.vfmconseil.ch\/wp-content\/uploads\/2024\/10\/Retif-600x600.jpg 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\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-8b17651 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b17651\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7f9b533\" data-id=\"7f9b533\" 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-3dc2b19 elementor-widget elementor-widget-text-editor\" data-id=\"3dc2b19\" 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><strong>Note importante :<\/strong><\/p><p>Cette mesure doit \u00eatre adopt\u00e9e avec pr\u00e9caution, en tenant compte des cons\u00e9quences potentielles, telles que l\u2019augmentation du salaire du dirigeant, les impacts sur l\u2019AVS et l\u2019imp\u00f4t sur le revenu, ou encore la n\u00e9cessit\u00e9 de mettre en place une convention d\u2019actionnaires.<\/p><p><strong>Assistance et support :<\/strong>\u00a0<\/p><p>Notre \u00e9quipe est \u00e0 votre disposition pour vous accompagner dans la mise en conformit\u00e9 avec cette nouvelle l\u00e9gislation. N\u2019h\u00e9sitez pas \u00e0 nous contacter pour toute question ou besoin d\u2019assistance.<\/p>\t\t\t\t\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale proc\u00e8de chaque ann\u00e9e \u00e0 l\u2019\u00e9valuation des actions des soci\u00e9t\u00e9s anonymes (SA) et des soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl). Cette \u00e9valuation repose sur la valeur des fonds propres et la valeur de rendement de la soci\u00e9t\u00e9. Depuis le 1er janvier 2022, l\u2019administration cantonale vaudoise permet une \u00e9valuation r\u00e9duite de la valeur des titres, sp\u00e9cifiquement [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[7],"tags":[],"class_list":["post-859","post","type-post","status-publish","format-standard","hentry","category-actualite","entry"],"_links":{"self":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/comments?post=859"}],"version-history":[{"count":4,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/859\/revisions"}],"predecessor-version":[{"id":863,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/859\/revisions\/863"}],"wp:attachment":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/media?parent=859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/categories?post=859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/tags?post=859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}