Le pacte Dutreil est un dispositif qui permet une exonération des droits de mutation à titre gratuit à concurrence de 75 % de la valeur des titres transmis par décès ou par donation.
Pour être effectif, ce pacte fiscal doit faire l’objet, entre autres conditions, de deux engagements : un engagement collectif puis un engagement individuel de conservation.
D’abord, le donateur ou le défunt, avec un ou plusieurs autres associés de la société, doit prendre l’engagement de conserver les titres pendant une durée minimum de 2 ans, l’engagement devant en principe être en cours au jour de la transmission. Toutefois, en l’absence de souscription expresse d’un engagement collectif avant la transmission, celui-ci peut être réputé acquis lorsque le donateur ou le défunt détient, seul ou avec son conjoint ou partenaire de Pacs, depuis 2 ans au moins le quota de titres requis et que l’un d’eux exerce une fonction de direction éligible ou son activité principale au sein de la société depuis plus de 2 ans.
Précision : l’engagement collectif doit porter sur au moins 20 % des droit financiers et des droits de vote de la société si elle est cotée, ou sur 34 % de ces mêmes droits dans le cas contraire.
Puis, au jour de la transmission, chaque donataire ou héritier doit prendre l’engagement individuel de conserver les titres transmis pour une durée d’au moins 4 ans à compter de la fin de l’engagement collectif.
À savoir : l’un d’entre eux, ou l’un des associés ayant souscrit l’engagement collectif, doit en outre exercer de façon effective et continue dans la société, pendant l’engagement collectif et pendant les 3 ans qui suivent la transmission, soit son activité professionnelle principale, soit une fonction de direction éligible.
Et l’administration fiscale vient de préciser le point de départ de l’engagement individuel lorsque l’engagement collectif est réputé acquis, en différenciant selon que les titres aient été transmis par décès ou par donation.
Ainsi, l’administration indique, qu’en cas de donation, l’engagement individuel débute à compter de la date d’enregistrement de l’acte qui le constate s’agissant d’un acte sous seing privé, ou de la date de l’acte, s’agissant d’un acte authentique.
En cas de transmission par décès, l’engagement individuel commence au jour du décès du propriétaire des titres.
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