{"id":16004,"date":"2025-10-15T14:24:46","date_gmt":"2025-10-15T12:24:46","guid":{"rendered":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/2025\/10\/15\/fiscalite-du-dirigeant\/"},"modified":"2025-10-15T14:24:46","modified_gmt":"2025-10-15T12:24:46","slug":"fiscalite-du-dirigeant","status":"publish","type":"post","link":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/2025\/10\/15\/fiscalite-du-dirigeant\/","title":{"rendered":"Fiscalit\u00e9 et Business : les bonnes pratiques de la fiscalit\u00e9 du dirigeant"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"16004\" class=\"elementor elementor-16004 elementor-bc-flex-widget\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6a478e1cc1db9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a478e1cc1db9\" data-element_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-6a478e1cc1dba\" data-id=\"6a478e1cc1dba\" data-element_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-6a478e135754a elementor-widget elementor-widget-text-editor\" data-id=\"6a478e135754a\" data-element_type=\"widget\" id=\"text-6a478e135754d\" 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<em>Article \u00e9crit par<strong> <a href=\"https:\/\/fr.linkedin.com\/in\/laura-marechal\">Laura Mar\u00e9chal<\/a><\/strong>, charg\u00e9e d\u2019affaires chez <a href=\"https:\/\/www.bconseil.fr\/\">B.Conseil<\/a>.<\/em>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1357580 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1357580\" data-element_type=\"widget\" id=\"text-6a478e1357581\" 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\tLa fiscalit\u00e9 du dirigeant est souvent per\u00e7ue comme un domaine complexe et un peu obscur pour les entrepreneurs. Pourtant, bien ma\u00eetris\u00e9e, elle peut devenir un <strong>levier strat\u00e9gique puissant<\/strong> pour la croissance et la p\u00e9rennit\u00e9 de l\u2019entreprise.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e13575a6 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e13575a6\" data-element_type=\"widget\" id=\"text-6a478e13575a7\" 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<strong>Laura Mar\u00e9chal<\/strong>, charg\u00e9e d\u2019affaires dans le cabinet d\u2019experts en financement de l\u2019innovation B.Conseil vous partage ses conseils pour adopter les bons r\u00e9flexes fiscaux d\u00e8s la cr\u00e9ation de l\u2019entreprise et tout au long de son parcours.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e13575ad elementor-widget elementor-widget-heading\" data-id=\"6a478e13575ad\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><br><strong>1. Int\u00e9grer la fiscalit\u00e9 d\u00e8s la cr\u00e9ation de l\u2019entreprise<\/strong><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e148901e elementor-widget elementor-widget-image\" data-id=\"6a478e148901e\" data-element_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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"566\" src=\"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Choisir-la-fiscalite-de-son-entreprise-1024x724.jpg\" class=\"attachment-large size-large wp-image-16005\" alt=\"\" srcset=\"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Choisir-la-fiscalite-de-son-entreprise-1024x724.jpg 1024w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Choisir-la-fiscalite-de-son-entreprise-300x212.jpg 300w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Choisir-la-fiscalite-de-son-entreprise-768x543.jpg 768w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Choisir-la-fiscalite-de-son-entreprise-1536x1086.jpg 1536w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Choisir-la-fiscalite-de-son-entreprise.jpg 2000w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e14890d2 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e14890d2\" data-element_type=\"widget\" id=\"text-6a478e14890d4\" 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\tLa fiscalit\u00e9 ne doit pas \u00eatre une contrainte, mais un <strong>outil de pilotage<\/strong> \u00e0 int\u00e9grer d\u00e8s les premi\u00e8res \u00e9tapes de la cr\u00e9ation.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e14890fb elementor-widget elementor-widget-text-editor\" data-id=\"6a478e14890fb\" data-element_type=\"widget\" id=\"text-6a478e14890fc\" 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\tLe choix du <strong>statut juridique<\/strong> (SAS, SARL, EURL, micro-entreprise, etc.) a des cons\u00e9quences directes sur l\u2019imposition, la r\u00e9mun\u00e9ration et la protection sociale du dirigeant.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e148911d elementor-widget elementor-widget-text-editor\" data-id=\"6a478e148911d\" data-element_type=\"widget\" id=\"text-6a478e148911e\" 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\tAinsi, un dirigeant qui choisit la <strong>SAS<\/strong> rel\u00e8ve du r\u00e9gime g\u00e9n\u00e9ral, avec des cotisations sociales plus \u00e9lev\u00e9es, mais une meilleure couverture (notamment retraite et maladie). Ce statut s\u00e9duit souvent les entrepreneurs en phase de lev\u00e9e de fonds ou de forte croissance.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1489146 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1489146\" data-element_type=\"widget\" id=\"text-6a478e1489147\" 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\u00c0 l\u2019inverse, le g\u00e9rant d\u2019une <strong>SARL<\/strong> ou d\u2019une <strong>EURL<\/strong> d\u00e9pend du r\u00e9gime des ind\u00e9pendants, avec des charges sociales plus faibles, mais une protection plus limit\u00e9e. Ce cadre est souvent mieux adapt\u00e9 \u00e0 une activit\u00e9 artisanale ou de services, ou \u00e0 une structure en phase de lancement.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1489168 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1489168\" data-element_type=\"widget\" id=\"text-6a478e1489169\" 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\tQuant \u00e0 la <strong>micro-entreprise<\/strong>, elle offre une grande simplicit\u00e9 administrative, mais impose des plafonds de chiffre d\u2019affaires et une impossibilit\u00e9 de d\u00e9duire les charges r\u00e9elles : un format pratique pour tester une id\u00e9e ou d\u00e9marrer seul, mais rapidement limitant pour se d\u00e9velopper.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1489189 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1489189\" data-element_type=\"widget\" id=\"text-6a478e148918a\" 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\tPenser sa fiscalit\u00e9 d\u00e8s la cr\u00e9ation, c\u2019est \u00e9viter d\u2019avoir \u00e0 la subir ensuite.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1489190 elementor-widget elementor-widget-heading\" data-id=\"6a478e1489190\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><br><strong>2. Piloter la vie fiscale de l\u2019entreprise au quotidien<\/strong><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1489193 elementor-widget elementor-widget-heading\" data-id=\"6a478e1489193\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><strong>IS ou IR : un choix \u00e0 adapter \u00e0 chaque \u00e9tape<\/strong><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e14891db elementor-widget elementor-widget-text-editor\" data-id=\"6a478e14891db\" data-element_type=\"widget\" id=\"text-6a478e14891dc\" 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\tLe choix entre l\u2019<strong>Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/strong> et l\u2019<strong>Imp\u00f4t sur le Revenu (IR)<\/strong> d\u00e9pend des objectifs de d\u00e9veloppement et du niveau de b\u00e9n\u00e9fice.<br>L\u2019IR permet d\u2019int\u00e9grer les b\u00e9n\u00e9fices au revenu personnel du dirigeant, soumis au bar\u00e8me progressif. C\u2019est souvent plus avantageux au d\u00e9marrage, quand les revenus restent modestes.<br>L\u2019IS, en revanche, permet de taxer les b\u00e9n\u00e9fices au taux de <strong>15 % jusqu\u2019\u00e0 42 500 \u20ac<\/strong>, puis <strong>25 % au-del\u00e0<\/strong>. Ce r\u00e9gime devient plus int\u00e9ressant d\u00e8s que l\u2019entreprise d\u00e9gage des b\u00e9n\u00e9fices importants et souhaite les r\u00e9investir.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1489200 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1489200\" data-element_type=\"widget\" id=\"text-6a478e1489201\" 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\tConcr\u00e8tement, un consultant qui r\u00e9alise 50 000 \u20ac de b\u00e9n\u00e9fices paiera environ 9 000 \u20ac d\u2019imp\u00f4t \u00e0 l\u2019IS, contre plus de 14 000 \u20ac \u00e0 l\u2019IR selon sa tranche marginale. La bascule vers l\u2019IS au bon moment peut donc repr\u00e9senter un gain fiscal notable.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d111 elementor-widget elementor-widget-image\" data-id=\"6a478e1a7d111\" data-element_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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"699\" height=\"1024\" src=\"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Fiscalite-de-l-entreprise-e1762161300223-699x1024.png\" class=\"attachment-large size-large wp-image-16006\" alt=\"\" srcset=\"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Fiscalite-de-l-entreprise-e1762161300223-699x1024.png 699w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Fiscalite-de-l-entreprise-e1762161300223-205x300.png 205w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Fiscalite-de-l-entreprise-e1762161300223-768x1125.png 768w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Fiscalite-de-l-entreprise-e1762161300223.png 947w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d149 elementor-widget elementor-widget-heading\" data-id=\"6a478e1a7d149\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><strong>Bien g\u00e9rer la TVA et activer les dispositifs d\u2019innovation<\/strong><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d1cc elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1a7d1cc\" data-element_type=\"widget\" id=\"text-6a478e1a7d1ce\" 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\tLa <strong>TVA<\/strong> (Taxe sur la Valeur Ajout\u00e9e) est un levier essentiel du pilotage de tr\u00e9sorerie. Elle s\u2019applique selon diff\u00e9rents taux :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d1ee elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1a7d1ee\" data-element_type=\"widget\" id=\"text-6a478e1a7d1ef\" 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<ul><li>20 % pour la majorit\u00e9 des biens et services,<\/li><li>10 % pour certains secteurs (restauration, transport),<\/li><li>5,5 % pour les produits de premi\u00e8re n\u00e9cessit\u00e9, livres ou \u00e9nergie.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d21e elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1a7d21e\" data-element_type=\"widget\" id=\"text-6a478e1a7d21f\" 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\tBien g\u00e9rer sa TVA (r\u00e9gime r\u00e9el, franchise, d\u00e9claration trimestrielle, option pour la TVA sur encaissement) permet d\u2019\u00e9viter les d\u00e9calages de tr\u00e9sorerie souvent lourds pour les petites entreprises.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d251 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1a7d251\" data-element_type=\"widget\" id=\"text-6a478e1a7d252\" 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\tLes <strong>cr\u00e9dits d\u2019imp\u00f4t \u00e0 l\u2019innovation<\/strong>, comme le <strong>CIR (Cr\u00e9dit Imp\u00f4t Recherche)<\/strong> ou le <strong>CII (Cr\u00e9dit Imp\u00f4t Innovation)<\/strong>, sont de v\u00e9ritables leviers pour financer la R&amp;D.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d275 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1a7d275\" data-element_type=\"widget\" id=\"text-6a478e1a7d276\" 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\tB.Conseil a ainsi accompagn\u00e9 une PME industrielle qui, apr\u00e8s audit, a obtenu un remboursement de plus de <strong>320 000 \u20ac<\/strong> sur ses projets de recherche et d\u00e9veloppement.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d284 elementor-widget elementor-widget-heading\" data-id=\"6a478e1a7d284\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><br><strong>3. <strong>Construire et prot\u00e9ger son patrimoine de dirigeant<\/strong><\/strong><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d289 elementor-widget elementor-widget-heading\" data-id=\"6a478e1a7d289\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><strong>Trouver le bon \u00e9quilibre entre salaire et dividendes<\/strong><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d2ac elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1a7d2ac\" data-element_type=\"widget\" id=\"text-6a478e1a7d2ad\" 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\tLa question de la r\u00e9mun\u00e9ration est au c\u0153ur de la strat\u00e9gie fiscale du dirigeant. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d2cb elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1a7d2cb\" data-element_type=\"widget\" id=\"text-6a478e1a7d2cc\" 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\tCombiner <strong>salaire et dividendes<\/strong> permet souvent d\u2019optimiser la fiscalit\u00e9 tout en conservant une couverture sociale adapt\u00e9e.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d2f1 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1a7d2f1\" data-element_type=\"widget\" id=\"text-6a478e1a7d2f2\" 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\tLe salaire, soumis \u00e0 cotisations sociales, ouvre des droits (maladie, retraite, ch\u00f4mage). Les dividendes, eux, sont soumis \u00e0 une taxe fixe moins importante (la <strong>flat tax de 30 %<\/strong>).\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d311 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1a7d311\" data-element_type=\"widget\" id=\"text-6a478e1a7d312\" 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\tUn dirigeant qui se verse 30 000 \u20ac de salaire et 30 000 \u20ac de dividendes paiera globalement moins d\u2019imp\u00f4ts que s\u2019il percevait la totalit\u00e9 en salaire, tout en pr\u00e9servant une partie de sa protection sociale. Cet \u00e9quilibre doit \u00eatre d\u00e9fini en amont et ajust\u00e9 selon les besoins et les projets.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1a7d315 elementor-widget elementor-widget-heading\" data-id=\"6a478e1a7d315\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><strong>Anticiper la transmission<\/strong><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be007a elementor-widget elementor-widget-image\" data-id=\"6a478e1be007a\" data-element_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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"566\" src=\"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Patrimoine-de-dirigeant-1024x724.jpg\" class=\"attachment-large size-large wp-image-16007\" alt=\"\" srcset=\"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Patrimoine-de-dirigeant-1024x724.jpg 1024w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Patrimoine-de-dirigeant-300x212.jpg 300w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Patrimoine-de-dirigeant-768x543.jpg 768w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Patrimoine-de-dirigeant-1536x1086.jpg 1536w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/Patrimoine-de-dirigeant.jpg 2000w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be010c elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be010c\" data-element_type=\"widget\" id=\"text-6a478e1be010e\" 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\tPr\u00e9parer la transmission de son entreprise, c\u2019est aussi prot\u00e9ger sa famille et son patrimoine.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be015b elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be015b\" data-element_type=\"widget\" id=\"text-6a478e1be015c\" 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\tLe <strong>pacte Dutreil<\/strong> reste aujourd\u2019hui l\u2019un des dispositifs les plus efficaces pour cela : il permet une <strong>exon\u00e9ration de 75 % des droits de succession ou de donation<\/strong>, \u00e0 condition que les titres soient conserv\u00e9s pendant plusieurs ann\u00e9es. Ce dispositif favorise clairement la continuit\u00e9 des entreprises familiales ou des soci\u00e9t\u00e9s d\u00e9tenues en groupe.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be0187 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be0187\" data-element_type=\"widget\" id=\"text-6a478e1be0188\" 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\tD\u2019autres solutions peuvent compl\u00e9ter cette approche, comme la <strong>cr\u00e9ation d\u2019une holding de transmission<\/strong>, qui facilite la gestion et la donation progressive des titres. Mais l\u00e0 encore, chaque configuration doit \u00eatre pens\u00e9e selon les objectifs du dirigeant et le profil de l\u2019entreprise.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be018e elementor-widget elementor-widget-heading\" data-id=\"6a478e1be018e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><strong>4. <strong>Pr\u00e9parer la cession de son entreprise<\/strong><\/strong><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be01a8 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be01a8\" data-element_type=\"widget\" id=\"text-6a478e1be01a9\" 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\tLa cession repr\u00e9sente un moment cl\u00e9 dans la vie d\u2019un entrepreneur. Anticiper la fiscalit\u00e9, c\u2019est maximiser la valeur d\u00e9gag\u00e9e tout en s\u00e9curisant son patrimoine.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be01cc elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be01cc\" data-element_type=\"widget\" id=\"text-6a478e1be01cd\" 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\tLa cr\u00e9ation d\u2019une <strong>holding<\/strong> en amont peut, par exemple, permettre de r\u00e9duire significativement la fiscalit\u00e9 sur la plus-value en b\u00e9n\u00e9ficiant du r\u00e9gime m\u00e8re-fille. B.Conseil a accompagn\u00e9 plusieurs dirigeants dans cette d\u00e9marche, leur permettant de r\u00e9duire de pr\u00e8s de moiti\u00e9 leur imposition lors de la vente de leur soci\u00e9t\u00e9.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be01e6 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be01e6\" data-element_type=\"widget\" id=\"text-6a478e1be01e7\" 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\tLa holding devient alors un outil \u00e0 la fois <strong>patrimonial et strat\u00e9gique<\/strong> : elle centralise les titres, facilite la transmission et permet de r\u00e9investir plus facilement dans de nouveaux projets.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be01eb elementor-widget elementor-widget-heading\" data-id=\"6a478e1be01eb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><strong>5. <strong>Fiscalit\u00e9 et leadership : vers une strat\u00e9gie durable<\/strong><\/strong><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be022d elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be022d\" data-element_type=\"widget\" id=\"text-6a478e1be022f\" 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\tUn dirigeant \u00e9thique est un dirigeant pr\u00e9voyant. La fiscalit\u00e9 ne doit pas \u00eatre abord\u00e9e sous l\u2019angle du \u201cmoins d\u2019imp\u00f4ts possible\u201d, mais sous celui du <strong>\u201cjuste imp\u00f4t\u201d<\/strong>, en coh\u00e9rence avec la strat\u00e9gie et les valeurs de l\u2019entreprise.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be0254 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be0254\" data-element_type=\"widget\" id=\"text-6a478e1be0255\" 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\tLes dirigeants les plus performants sont ceux qui font de la fiscalit\u00e9 un <strong>outil de pilotage strat\u00e9gique<\/strong> : pr\u00e9vision, coh\u00e9rence, anticipation et conformit\u00e9. Cette approche favorise la confiance, la transparence et un leadership durable.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be0288 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be0288\" data-element_type=\"widget\" id=\"text-6a478e1be028a\" 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\tPour mieux comprendre comment un <strong>leadership \u00e9thique<\/strong> renforce la performance et la coh\u00e9sion de l\u2019entreprise, d\u00e9couvrez <a href=\"https:\/\/reseauentreprendre-dev.sugarpepperandsalt.com\/paris\/2025\/09\/18\/leadership-ethique\/\">notre article d\u00e9di\u00e9<\/a>.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be02b3 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be02b3\" data-element_type=\"widget\" id=\"text-6a478e1be02b4\" 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\tFinalement, la fiscalit\u00e9 du dirigeant, qu\u2019elle soit personnelle ou professionnelle, ne se r\u00e9sume pas \u00e0 des r\u00e8gles complexes : c\u2019est un <strong>levier de gouvernance<\/strong>, un <strong>outil de protection<\/strong> et un <strong>moyen d\u2019assurer la croissance durable<\/strong> de l\u2019entreprise.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1be02e9 elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1be02e9\" data-element_type=\"widget\" id=\"text-6a478e1be02ea\" 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\tPour aller plus loin, vous pouvez r\u00e9server <strong>un rendez-vous gratuit avec Laura Mar\u00e9chal<\/strong> :\u00a0<strong><a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fcalendly.com%2Flaura-marechal-m2k%2F30min&amp;data=05%7C02%7Cidauzou%40reseau-entreprendre.org%7C17f4029a9eb248c334af08de1ae77ffa%7Cb896eb6011a34deab025b85b1afea30d%7C0%7C0%7C638977778768902215%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=XALaTERxcmigNFOpBLYCeLWm5oe5jTlbMhM%2FIyqRp3s%3D&amp;reserved=0\">choisissez votre cr\u00e9neau<\/a>\u00a0<\/strong>!\u00a0\u00bb\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1cc1c65 elementor-widget elementor-widget-image\" data-id=\"6a478e1cc1c65\" data-element_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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/laura-marechal-b-conseil-1024x1024.jpg\" class=\"attachment-large size-large wp-image-16008\" alt=\"\" srcset=\"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/laura-marechal-b-conseil-1024x1024.jpg 1024w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/laura-marechal-b-conseil-300x300.jpg 300w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/laura-marechal-b-conseil-150x150.jpg 150w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/laura-marechal-b-conseil-768x768.jpg 768w, https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-content\/uploads\/sites\/13\/2025\/10\/laura-marechal-b-conseil.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1cc1d7a elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1cc1d7a\" data-element_type=\"widget\" id=\"text-6a478e1cc1d7c\" 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\tArticle r\u00e9alis\u00e9 par <strong><a href=\"https:\/\/www.linkedin.com\/in\/laura-marechal\/\">Laura Mar\u00e9chal<\/a><\/strong>, pour R\u00e9seau Entreprendre\u00ae Paris.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1cc1dae elementor-widget elementor-widget-text-editor\" data-id=\"6a478e1cc1dae\" data-element_type=\"widget\" id=\"text-6a478e1cc1daf\" 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<strong>R\u00e9seau Entreprendre\u00ae Paris<\/strong> est un r\u00e9seau de chefs d\u2019entreprise engag\u00e9s qui accompagne cr\u00e9ateurs et repreneurs dans le d\u00e9veloppement de leurs projets.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a478e1cc1db7 elementor-widget elementor-widget-button\" data-id=\"6a478e1cc1db7\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/reseauentreprendre-dev.sugarpepperandsalt.com\/paris\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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":"","protected":false},"author":1,"featured_media":16009,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[104],"tags":[114,116,117],"class_list":["post-16004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-dirigeant-ethique","tag-leader-ethique","tag-leadership-ethique"],"_links":{"self":[{"href":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-json\/wp\/v2\/posts\/16004","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-json\/wp\/v2\/comments?post=16004"}],"version-history":[{"count":0,"href":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-json\/wp\/v2\/posts\/16004\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-json\/wp\/v2\/media\/16009"}],"wp:attachment":[{"href":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-json\/wp\/v2\/media?parent=16004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-json\/wp\/v2\/categories?post=16004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reseauentreprendre-preprod.sugarpepperandsalt.com\/paris\/wp-json\/wp\/v2\/tags?post=16004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}