{"id":149,"date":"2015-08-31T13:00:18","date_gmt":"2015-08-31T13:00:18","guid":{"rendered":"http:\/\/www.avocatsfiscalistes.fr\/blogavocatsf\/?p=149"},"modified":"2015-08-31T13:00:18","modified_gmt":"2015-08-31T13:00:18","slug":"loi-macron-modification-du-dispositif-des-attributions-gratuites-dactions","status":"publish","type":"post","link":"https:\/\/www.clicpulse.fr\/avocats-fiscalistes\/2015\/08\/31\/loi-macron-modification-du-dispositif-des-attributions-gratuites-dactions\/","title":{"rendered":"Loi \u00ab MACRON \u00bb- Modification du dispositif des attributions gratuites d\u2019actions"},"content":{"rendered":"<div><\/div>\n<div>Le 7 ao\u00fbt 2015, la loi 2015-990 du 6 ao\u00fbt 2015 dite loi \u00ab\u00a0MACRON\u00a0\u00bb a \u00e9t\u00e9 publi\u00e9e au journal officiel.<\/div>\n<div><\/div>\n<div>Ce texte modifie en profondeur le dispositif des actions gratuites afin de le rendre plus attractif.<\/div>\n<div><\/div>\n<div><\/div>\n<div><b>1.\u00a0<span style=\"text-decoration: underline;\">Modification de la dur\u00e9e de d\u00e9tention des actions<\/span><\/b><\/div>\n<div><\/div>\n<div><i><span style=\"text-decoration: underline;\">R\u00e9gime initial<\/span><\/i><\/div>\n<div><\/div>\n<div>Pour pouvoir b\u00e9n\u00e9ficier du r\u00e9gime de faveur des actions gratuites, le contribuable devait respecter deux p\u00e9riodes de d\u00e9tention distinctes :<\/div>\n<div><\/div>\n<div>&#8211; une p\u00e9riode d\u2019acquisition de deux ans entre l\u2019attribution des titres et leur acquisition ;<\/div>\n<div><\/div>\n<div>&#8211; une p\u00e9riode de conservation de deux ans entre l\u2019acquisition des titres et leur cession.<\/div>\n<div><\/div>\n<div>Par cons\u00e9quent, un d\u00e9lai minimal de quatre ans \u00e9tait impos\u00e9 entre l\u2019attribution des titres et leur cession.<\/div>\n<div><\/div>\n<div><i><span style=\"text-decoration: underline;\">Nouveau r\u00e9gime<\/span><\/i><\/div>\n<div><\/div>\n<div>La p\u00e9riode d\u2019acquisition est r\u00e9duite \u00e0 un an.<\/div>\n<div><\/div>\n<div>La p\u00e9riode de conservation des titres est supprim\u00e9e (elle peut toutefois \u00eatre impos\u00e9e par l\u2019assembl\u00e9e g\u00e9n\u00e9rale).<\/div>\n<div><\/div>\n<div>N\u00e9anmoins, il devra s\u2019\u00e9couler au moins deux ans entre l\u2019attribution des titres et leur cession.<\/div>\n<div><\/div>\n<div>Par cons\u00e9quent, l\u2019assembl\u00e9e g\u00e9n\u00e9rale devra imposer :<\/div>\n<div><\/div>\n<div>&#8211; soit une p\u00e9riode d\u2019acquisition de deux ans ;<\/div>\n<div><\/div>\n<div>&#8211; soit une p\u00e9riode d\u2019acquisition d\u2019un an et une p\u00e9riode de conservation d\u2019un an.<\/div>\n<div><\/div>\n<div><\/div>\n<div><b>2.\u00a0<span style=\"text-decoration: underline;\">Application du r\u00e9gime fiscal des plus-values mobili\u00e8res au gain d\u2019acquisition<\/span><\/b><\/div>\n<div><\/div>\n<div><i><span style=\"text-decoration: underline;\">R\u00e9gime initial<\/span><\/i><\/div>\n<div><\/div>\n<div>Le gain d\u2019acquisition correspond\u00a0\u00e0 la valeur, \u00e0 leur date d&rsquo;acquisition, des actions attribu\u00e9es gratuitement.<\/div>\n<div><\/div>\n<div>Ce gain \u00e9tait impos\u00e9 au\u00a0moment de la cession comme un salaire, soit au bar\u00e8me\u00a0progressif de l\u2019imp\u00f4t sur le revenu, soit \u00e0 un taux forfaitaire pour les attributions ant\u00e9rieures au 28 septembre 2012.<\/div>\n<div><\/div>\n<div>En outre, le gain d\u2019acquisition \u00e9tait soumis aux pr\u00e9l\u00e8vements sociaux applicables aux salaires au taux global de 8 %.<\/div>\n<div><\/div>\n<div><i><span style=\"text-decoration: underline;\">Nouveau r\u00e9gime<\/span><\/i><\/div>\n<div><\/div>\n<div>Le gain d\u2019acquisition est soumis, au moment de la cession, au r\u00e9gime des plus-values mobili\u00e8res et b\u00e9n\u00e9ficie des abattements pour dur\u00e9e de d\u00e9tention suivants :<\/div>\n<div><\/div>\n<div>&#8211; 50 % du montant du gain lorsque, \u00e0 la date de la cession, les titres sont d\u00e9tenus depuis au moins deux ans et moins de 8 ans ;<\/div>\n<div><\/div>\n<div>&#8211; 65 % du montant du gain lorsque, \u00e0 la date de la cession, les titres sont d\u00e9tenus depuis au moins 8 ans.<\/div>\n<div><\/div>\n<div>La dur\u00e9e de d\u00e9tention est d\u00e9compt\u00e9e \u00e0 partir de la date d\u2019acquisition des titres.<\/div>\n<div><\/div>\n<div>Le gain d\u2019acquisition est soumis aux pr\u00e9l\u00e8vements sociaux applicables aux revenus du patrimoine au taux global de 15,5 %.<\/div>\n<div><\/div>\n<div><\/div>\n<div><b>3.\u00a0<span style=\"text-decoration: underline;\">Suppression de la contribution salariale de 10 %<\/span><\/b><\/div>\n<div><\/div>\n<div><i><span style=\"text-decoration: underline;\">R\u00e9gime initial<\/span><\/i><\/div>\n<div><\/div>\n<div>Le gain d\u2019acquisition \u00e9tait soumis \u00e0 une contribution salariale de 10 %.<\/div>\n<div><\/div>\n<div><i><span style=\"text-decoration: underline;\">Nouveau r\u00e9gime<\/span><\/i><\/div>\n<div><\/div>\n<div>La contribution salariale de 10 % est supprim\u00e9e.<\/div>\n<div><\/div>\n<div><span style=\"text-decoration: underline;\">NB :<\/span>\u00a0concernant les entreprises, la cotisation patronale est r\u00e9duite voir supprim\u00e9e pour certaines attributions.<\/div>\n<div><\/div>\n<div><\/div>\n<div><b>4.\u00a0<span style=\"text-decoration: underline;\">Entr\u00e9e en vigueur du dispositif<\/span><\/b><\/div>\n<div><\/div>\n<div>Le nouveau r\u00e9gime est applicable aux autorisations d\u2019attribution d\u2019actions gratuites prises \u00e0 compter du 8 ao\u00fbt 2015, date d\u2019entr\u00e9e en vigueur de la loi.<\/div>\n<div><\/div>\n<div><strong>Conclusion\u00a0<\/strong><\/div>\n<div><\/div>\n<div>Cette loi simplifie donc la fiscalit\u00e9 applicable aux attributions d\u2019actions gratuites et la rend nettement plus attractive.<\/div>\n<div><\/div>\n<div><\/div>\n<div>\n<div>\n<div><b>Yann Chabane<\/b><\/div>\n<div>\n<div>\n<div>\n<div>Avocat \u00e0 la Cour<\/div>\n<div>Docteur en droit<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le 7 ao\u00fbt 2015, la loi 2015-990 du 6 ao\u00fbt 2015 dite loi \u00ab\u00a0MACRON\u00a0\u00bb a \u00e9t\u00e9 publi\u00e9e au journal officiel. Ce texte modifie en profondeur le dispositif des actions gratuites afin de le rendre plus attractif. 1.\u00a0Modification de la dur\u00e9e de d\u00e9tention des actions R\u00e9gime initial Pour pouvoir b\u00e9n\u00e9ficier du r\u00e9gime de faveur des actions [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[182,7],"tags":[46,47,48,49,50],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loi \u00ab MACRON \u00bb- Modification du dispositif des attributions gratuites d\u2019actions - Avocats Fiscalistes<\/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.clicpulse.fr\/avocats-fiscalistes\/2015\/08\/31\/loi-macron-modification-du-dispositif-des-attributions-gratuites-dactions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loi \u00ab MACRON \u00bb- Modification du dispositif des attributions gratuites d\u2019actions - Avocats Fiscalistes\" \/>\n<meta property=\"og:description\" content=\"Le 7 ao\u00fbt 2015, la loi 2015-990 du 6 ao\u00fbt 2015 dite loi \u00ab\u00a0MACRON\u00a0\u00bb a \u00e9t\u00e9 publi\u00e9e au journal officiel. 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