{"id":1160,"date":"2019-03-12T15:20:39","date_gmt":"2019-03-12T19:20:39","guid":{"rendered":"http:\/\/caissealliance.absoludev.ca\/non-classifiee\/effectuer-un-gel-successoral\/"},"modified":"2019-05-13T13:00:39","modified_gmt":"2019-05-13T17:00:39","slug":"effectuer-un-gel-successoral","status":"publish","type":"post","link":"https:\/\/www.caissealliance.com\/fr\/particulier\/retraite-et-succession\/effectuer-un-gel-successoral\/","title":{"rendered":"Effectuer un gel successoral"},"content":{"rendered":"<p>Le gel successoral est une m\u00e9thode de planification fiscale qui permet, \u00e0 un moment donn\u00e9, de fixer la valeur des actions d\u2019une entreprise incorpor\u00e9e en transf\u00e9rant la plus-value future des actions aux successeurs choisis.<\/p>\n<h2>Le gel successoral permet de :<\/h2>\n<ul>\n<li data-gc-list-depth=\"1\" data-gc-list-style=\"bullet\">transf\u00e9rer aux personnes choisies (enfants, petits-enfants, employ\u00e9s cl\u00e9s) la plus-value future des actions de l\u2019entreprise et ainsi reporter l\u2019imp\u00f4t correspondant;<\/li>\n<li data-gc-list-depth=\"1\" data-gc-list-style=\"bullet\">fixer la valeur des actions de l\u2019auteur du gel afin de limiter sa charge fiscale;<\/li>\n<li data-gc-list-depth=\"1\" data-gc-list-style=\"bullet\">choisir une structure de capital-actions correspondant aux choix et aux besoins de chacun.<\/li>\n<\/ul>\n<p>Le gel successoral peut \u00eatre total ou partiel. L\u2019actionnaire est motiv\u00e9 d\u2019agir ainsi parce qu\u2019il d\u00e9sire transmettre son entreprise \u00e0 la g\u00e9n\u00e9ration suivante, en conserver le contr\u00f4le et, s\u2019il y a lieu, b\u00e9n\u00e9ficier d\u2019une source de revenus par le versement de dividendes sur les actions de gel.<\/p>\n<h2>La convention entre actionnaires<\/h2>\n<p>Le gel successoral n\u00e9cessite la r\u00e9daction ou la r\u00e9vision d\u2019une convention entre actionnaires. Une telle convention permet de pr\u00e9voir ce qu\u2019il adviendra des actions \u00e0 leur cession, que ces actions fassent l\u2019objet d\u2019un achat, d\u2019un rachat ou d\u2019un transfert. Voir l&#8217;article:\u00a0<a href=\"https:\/\/www.caissealliance.com\/fr\/entreprises\/gestion\/la-convention-dactionnaires-un-choix-judicieux\/\" target=\"_blank\" rel=\"noopener\">La convention d\u2019actionnaires : un choix judicieux!<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le gel successoral est une m\u00e9thode de planification fiscale qui permet, \u00e0 un moment donn\u00e9, de fixer la valeur des actions d\u2019une entreprise incorpor\u00e9e en transf\u00e9rant la plus-value future des actions aux successeurs choisis. transf\u00e9rer aux personnes choisies (enfants, petits-enfants, employ\u00e9s cl\u00e9s) la plus-value future des actions de l\u2019entreprise et ainsi reporter l\u2019imp\u00f4t correspondant; fixer [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":2827,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-1160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-retraite-et-succession"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Effectuer un gel successoral | Caisse Alliance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.caissealliance.com\/fr\/particulier\/retraite-et-succession\/effectuer-un-gel-successoral\/\" 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