Transmission entre vifs à titre gratuit d’une entreprise individuelle
| Auteur | Emmanuel De Wilde D’Estmael; Pierre Henfling; François Minon |
| Occupation de l'auteur | Avocats |
| Pages | 450-450 |
Page 450
Tout ce qui a été précisé pour les biens mobiliers (et donc les titres de société) peut être repris mutatis mutandis pour la transmission d'entreprises individuelles mais avec des nuances :
- Dans une entreprise individuelle, il peut y avoir des biens immobiliers, ce qui empêchera un don manuel et un don à l'étranger. De même, une vente déguisant une donation peut être requalifiée par l'administration fiscale. Il faudra donc le plus souvent recourir à une donation notariée ou à...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Livres et Revues
- Avertissement
- Préambule
- Généralités sur la transmission à titre gratuit d'un patrimoine - Questions préalables à se poser avant de réaliser une programmation successorale
- Quelques notions sur le droit des successions (civil)
- Présence d'un conjoint - Les régimes matrimoniaux
- Les droits successoraux du conjoint survivant
- Les droits de succession (fiscal)
- Les droits de donation
- Transmission à cause de mort -Quelques solutions liées à un testament
- Transmission entre vifs à titre gratuit de biens meubles - Formes des donations non notariées
- Transmission entre vifs à titre gratuit d’une entreprise individuelle
- Comment transmettre son entreprise (ou une partie déterminée de son patrimoine) à un seul de ses héritiers sans léser les autres ?
- Comment céder son entreprise en conservant la gestion et/ou les revenus ?
- La holding en tant qu'instrument de gestion et de transmission patrimoniale
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