En principe, les indemnités versées aux mandataires sociaux et dirigeants, à l’occasion de la cessation de leurs fonctions, sont imposables à l’impôt sur le revenu. Toutefois, en cas de cessation forcée des fonctions (révocation notamment), ces indemnités sont exonérées jusqu’à trois fois le plafond annuel de la Sécurité sociale en vigueur à la date du versement des indemnités (115 848 € pour 2016). Lorsque le versement des indemnités relatives à une même cessation forcée de fonctions s’échelonne sur 2 années civiles successives, la limite d’exonération s’applique une seule fois à l’ensemble de ces versements.
Précision : l’appréciation du caractère forcé de la cessation des fonctions repose sur un examen des faits. Suite à cet examen, si la révocation dissimule en réalité un départ négocié ou à l’amiable, le dirigeant ne pourra se prévaloir de l’exonération plafonnée.
Cumul mandat-contrat de travail
Si le dirigeant exerce au sein d’une même société ou de plusieurs sociétés d’un même groupe, à la fois des fonctions de mandataire social et de salarié, la limite d’exonération s’applique au montant global des indemnités perçues au titre de la rupture de l’ensemble de ces fonctions. Aucune distinction n’étant alors à opérer. Même chose lorsque plusieurs mandats sociaux sont exercés auprès de sociétés du même groupe.
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