APPORT D'UN FONDS DE COMMERCE

EN SOCIETE
2412714233

Qdnkifiu"fg"uÓcfcrvgt"gp"rgtocpgpeg" "ngwt"gpxktqppgogpv."ngu"gpvtgrtgpgwtu"kpfkxkfwgnu"rgwxgpv
‒vtg"cogpfiu" "efifgt"wp"hqpfu"fg"eqoogteg"gp"n)crrqtvcpv" "wpg"uqekfivfi"rtfigzkuvcpvg"qw
urfiekcngogpv"etfifig"rqwt"nc"ekteqpuvcpeg0

NÓcrrqtv"fÓwp"hqpfu"fg"eqoogteg" "wpg"uqekfivfi"rgwv"fiicngogpv"ug"hcktg"rct"wpg"cwvtg"uqekfivfi0

Egu"fkhhfitgpvu"v{rgu"fÓcrrqtvu"rtfiugpvgpv"fgu"kpvfit‒vu"egtvckpu0

Fcpu"vqwu"ngu"ecu"gv"swgn"swg"uqkv"nÓcxcpvcig"gurfitfi."kn"hcwftc"xgknngt" "dkgp"fixcnwgt"nc"eqpukuvcpeg"fw
dkgp"gv"gpxkucigt"vqwvgu"ngu"eqpufiswgpegu"lwtkfkswgu"fÓwpg"vgnng"qrfitcvkqp0

Ng"eq̂v"hkuecn"fg"nÓcrrqtv"fg"hqpfu"fg"eqoogteg"fgxtc"gphkp"‒vtg"gpxkucifi"cwuuk"dkgp"rct"nÓcrrqtvgwt
swg"rct"ng"dfipfihkekcktg"fw"hqpfu0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
314:
I. POURQUOI APPORTER UN FONDS DE
COMMERCE EN SOCIETE ?
II. COMMENT APPORTER UN FONDS DE
COMMERCE ?
III. COMMENT ESTIMER LA VALEUR DE CE
FONDS ?
IV. QUELLES SONT LES CONSEQUENCES
JURIDIQUES ?
V. QUEL EN EST LE COUT FISCAL ?

I. POURQUOI APPORTER UN FONDS DE

COMMERCE EN SOCIETE ?

A. Intérêt du point de vue d’un entrepreneur individuel

Fg"pqu"lqwtu."rqwt"ngu"gpvtgrtgpgwtu"kpfkxkfwgnu."ngu"vtcpuhqtocvkqpu"gp"uqekfivfiu"uÓkpvflitgpv"rnwv»v
fcpu"wpg"uvtcvfiikg"inqdcng"fg"rfitgppkvfi"fg"nÓgpvtgrtkug"gv"fg"rtfirctcvkqp" "uc"vtcpuokuukqp."swg"eg
uqkv"rct"xqkg"uweeguuqtcng"qw"fcpu"ng"ecftg"fÓwpg"eguukqp" "nÓgzvfitkgwt0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
414:
Cnqtu"swg"nÓgpvtgrtkug"kpfkxkfwgnng"hkig"ng"fktkigcpv"fcpu"uc"uvtwevwtg"fÓqtkikpg."nc"hqtog"uqekfivcktg."fg
rct"uc"pcvwtg"o‒og."ug"rt‒vg" "nÓqwxgtvwtg"fw"ecrkvcn" "fg"pqwxgcwz"cuuqekfiu0

Gnng"guv"fqpe"rnwu"crvg" "hcktg"hceg"cw"ffixgnqrrgogpv"fg"nÓgpvtgrtkug"fcpu"ng"vgoru0

FÓwpg"hqtog"lwtkfkswg" "nÓcwvtg."nc"eqorctckuqp"fgu"oqfcnkvfiu"fg"vtcpuokuukqp"uÓcxfltg"fg"o‒og
finqswgpvg."gv"eg" "5"rqkpvu"fg"xwg"cw"oqkpu"<"vtcpuogvvtg"wpg"uqekfivfi"rgtogv."gp"ghhgv."fg"ufirctgt"ngu
dkgpu" "vtcpuogvvtg."fÓfivcngt"nÓqrfitcvkqp"fcpu"ng"vgoru"gv"fg"nc"tficnkugt"uqwu"eqwxgtv"fÓwpg"hkuecnkvfi
rnwu"cxcpvcigwug0

1. Une transmission séparée

C"fg"tctgu"gzegrvkqpu"rtflu."ngu"cevkhu"fÓwpg"gpvtgrtkug"kpfkxkfwgnng"pg"rgwxgpv"‒vtg"fkuuqekfiu"gv
egnng/ek"pg"rgwv"ug"vtcpuogvvtg"swg"fÓwp"ugwn"dnqe0

Ng"ffieflu"fÓwp"eqoogt›cpv."rct"gzgorng."etfig"htfiswgoogpv"gpvtg"ugu"jfitkvkgtu"wpg"ukvwcvkqp"vtflu
tkuswfig"fÓkpfkxkukqp0

Cw"eqpvtcktg."ng"rcuucig"gp"uqekfivfi"cwvqtkug"nc"ufirctcvkqp"gpvtg"ng"rcvtkoqkpg"gv"nÓgzrnqkvcvkqp0

2. Une transmission étalée

Wp"tgrtgpgwt"kpvfitguufi"rgwv"jfiukvgt"hceg" "wp"rtkz"lwifi"gzeguukh"qw"wp"jfitkvkgt"uÓkpvgttqigt"uwt"ng
oqpvcpv"fgu"ftqkvu" "ceswkvvgt0

Eqpvtcktgogpv" "nÓgpvtgrtkug"kpfkxkfwgnng."nc"uqekfivfi"rgwv"‒vtg"efiffig"rct"rcpu"uweeguukhu"gv"cwvqtkug
fqpe"wpg"vtcpuokuukqp"rtqitguukxg"fg"nÓgpvtgrtkug0

Vqwu"egu"finfiogpvu"oknkvgpv"fqpe"gp"hcxgwt"fÓwpg"vtcpuhqtocvkqp"fÓwpg"gpvtgrtkug"kpfkxkfwgnng"gp
uqekfivfi"eqoogtekcng"gv" "rnwu"hqtvg"tckuqp"fÓwp"crrqtv"fÓwp"hqpfu"fg"eqoogteg" "wpg"uqekfivfi
gzkuvcpvg"qw"etfifig"rqwt"nÓqeecukqp0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
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514:
B. Intérêt du point de vue d’une société commerciale

NÓcrrqtv"fÓwp"hqpfu"fg"eqoogteg"rgwv"fiicngogpv"‒vtg"tficnkufi"rct"wpg"uqekfivfi"gp"ecu"fg"eguukqp"qw
fg"eguucvkqp"fg"ncfkvg"uqekfivfi"qw"fÓwpg"fg"ugu"cevkxkvfiu"qw"gpeqtg"fcpu"ng"ecftg"fÓqrfitcvkqpu"fg
hwukqp."uekuukqp"qw"fÓcrrqtv"rctvkgn"fÓcevkh0

Vqwvghqku."kn"hcwftc"rctvkewnkfltgogpv"xgknngt" "pg"rcu"vqodgt"fcpu"wp"oqpvcig"uwuegrvkdng"fÓ‒vtg
eqpukffitfi"eqoog"wp"cdwu"fg"ftqkv"cw"ugpu"hkuecn0

Ckpuk."fcpu"wp"ctt‒v"fw"42"octu"4229."nc"Eqwt"fg"ecuucvkqp"c"lwifi"tgncvkxgogpv" "wp"crrqtv"fg"hqpfu
fg"eqoogteg"uwkxk"fg"nc"eguukqp"fgu"rctvu"tg›wgu"gp"eqpvtgrctvkg" "nc"uqekfivfi"ofltg"fg"nc"uqekfivfi
dfipfihkekcktg"fg"nÓcrrqtv"swÓkn"uÓcikuuckv"fÓwp"cevg"fg"xgpvg"gv"pqp"fÓwp"crrqtv"gp"pcvwtg0

II. COMMENT APPORTER UN FONDS DE

COMMERCE ?
Nc"uqekfivfi"dfipfihkekcktg"rgwv"tfiowpfitgt"nÓcrrqtvgwt"gp"nwk"efifcpv"fgu"rctvu"uqekcngu"qw"fgu"cevkqpu."qp
rctng"cnqtu"fÓcrrqtvu"gp"pcvwtg"qw"gpeqtg"fÓcrrqtvu"rwtu"gv"ukorngu0

Cw"eqpvtcktg."nÓcrrqtv"rgwv"uÓcpcn{ugt"gp"wpg"xgpvg."fqppcpv"nkgw"cw"rckgogpv"fÓwp"rtkz"qw" "nc"rtkug
gp"ejctig"fÓwp"rcuukh."kn"uÓcikv"cnqtu"fÓcrrqtvu" "vkvtg"qpfitgwz0

Nc"rtcvkswg"eqpeknkg"uqwxgpv"ngu"fgwz"oqfgu"uqwu"hqtog"fÓcrrqtvu"okzvgu."uqwogvvcpv"fw"o‒og"eqwr
nÓqrfitcvkqp" "wpg"rnwtcnkvfi"fg"vgzvgu0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
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614:
III. COMMENT ESTIMER LA VALEUR D’UN
FONDS DE COMMERCE ?
Ng"rtkpekrg"fg"nÓcrrqtv"fivcpv"ceswku."kn"fgxkgpv"kpfkurgpucdng"fÓcvvtkdwgt"wpg"xcngwt"cw"hqpfu"fg
eqoogteg"<

̋ Swgnswg"uqkv"ng"v{rg"fÓcrrqtv."nc"xcngwt"uwt"ncswgnng"crrqtvgwt"gv"dfipfihkekcktg"hkpktqpv"rct
uÓceeqtfgt"=
̋ Fcpu"nÓj{rqvjflug"fÓwpg"vtcpuokuukqp"hcoknkcng."rct"xqkg"fg"fqpcvkqp"rct"gzgorng."nc"o‒og
xcngwt"ugtc"tgvgpwg"eqoog"dcug"fg"ecnewn"fgu"ftqkvu" "ceswkvvgt" "nÓcfokpkuvtcvkqp"hkuecng0

Nc"fkhhkewnvfi"eqpegtpcpv"nc"hkzcvkqp"fg"nc"xcngwt"fw"hqpfu"fg"eqoogteg"tfiukfg"fcpu"ng"hckv"swg"eg"dkgp
hkiwtg" "nÓcevkh"fw"dkncp"rqwt"nc"xcngwt" "ncswgnng"nÓgpvtgrtkug"gp"c"hckv"nÓceswkukvkqp."dkgp"uqwxgpv"fgrwku
hqtv"nqpivgoru"ffil 0"Qt"eg"oqpvcpv"rgwv"‒vtg"vtflu"finqkipfig"fg"nc"xcngwt"cevwcnkufig"fw"hqpfu"gv"kn
fgxkgpv."fg"eg"hckv."kpfkurgpucdng"fÓgp"fixcnwgt"nc"xcngwt0

Egnc"uwrrqug"cnqtu"wpg"encktg"eqortfijgpukqp"fgu"curgevu"uwkxcpvu"<

̋ Nc"eqorqukvkqp"fw"hqpfu"fg"eqoogteg"=
̋ Ngu"eqpfkvkqpu"fg"uqp"fixcnwcvkqp"=
̋ Ngu"vgejpkswgu"wvknkucdngu0

A. Composition du fonds de commerce

Uk"ngu"urfiekcnkuvgu"pg"uÓceeqtfgpv"rcu"vqwlqwtu."pk"uwt"nc"pcvwtg."pk"o‒og"uwt"nc"ffihkpkvkqp"fw"hqpfu"fg
eqoogteg."fw"oqkpu"cfogvvgpv/knu"swÓkn"guv"eqpuvkvwfi"fg"nÓgpugodng"fgu"finfiogpvu"rgtogvvcpv" "wp
eqoogt›cpv"fÓgzgtegt"uqp"cevkxkvfi0

Ngu"finfiogpvu"fÓwp"hqpfu"uqpv" "nc"hqku"ocvfitkgnu"gv"kpeqtrqtgnu0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
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714:
1. Eléments matériels

Knu"eqortgppgpv."fÓwpg"rctv."nÓcigpegogpv." "ucxqkt"ngu"xkvtkpgu"gv"ngu"tc{qppcigu."ckpuk"swg"ng
oqdknkgt."nÓqwvknncig"gv"ng"ocvfitkgn."fÓcwvtg"rctv"ng"uvqem"fg"octejcpfkugu0

2. Eléments incorporels

Knu"uÓgpvgpfgpv"fÓcdqtf."fg"nc"enkgpvflng."finfiogpv"vqwv" "hckv"guugpvkgn"gv"ucpu"ngswgn"kn"pÓ{"cwtckv"rcu"fg
hqpfu."fw"ftqkv"cw"dckn"gv"fixgpvwgnngogpv"fÓwp"pqo"eqoogtekcn."fÓwpg"gpugkipg."fg"dtgxgvu."fg
octswgu"fg"hcdtkswg"qw"fg"nkegpegu0

Nc"eqorqukvkqp"fw"hqpfu"fg"eqoogteg"rqug"uwtvqwv"fgu"rtqdnflogu"nqtuswg"fgu"crrqtvu"ug"tficnkugpv
cnqtu"swg"ng"eqoogteg"guv"hgtofi"fgrwku"swgnswg"vgoru"ffil 0"Fcpu"eg"ecu."nc"xkikncpeg"guv"fg"tkiwgwt
swcpv" "nc"eqpukuvcpeg"fw"hqpfu"crrqtvfi0

Gp"ghhgv."pqpqduvcpv"nc"hgtogvwtg"fg"nÓgzrnqkvcvkqp"fgrwku"wp"egtvckp"vgoru."nÓcrrqtv"fw"hqpfu"fg
eqoogteg"fqkv"vqwv"fg"o‒og"gv"pfieguucktgogpv"rqtvgt"uwt"nc"enkgpvflng"ckpuk"swg"uwt"vqwu"ngu
finfiogpvu"kpfkurgpucdngu" "uc"eqpugtxcvkqp"*eg"swk"guv"ng"ecu"fw"dckn"eqoogtekcn"nqtuswg
nÓkorncpvcvkqp"fw"nqecn"gzrnkswg"nÓkorqtvcpeg"fg"nc"enkgpvflng+"ucpu"swqk"nÓcrrqtv"ugtckv"pwn0

B. Conditions d’une évaluation

Kn"xc"ucpu"fktg"swg"rqwt"fixcnwgt"wp"hqpfu"fg"eqoogteg."kn"hcwv"fÓcdqtf"ng"eqppc vtg0

Ngu"vgzvgu"gp"xkiwgwt"pÓckfgpv"rcu"hqtefiogpv"nÓceswfitgwt"rqvgpvkgn"gp"sw‒vg"fg"tgpugkipgogpvu."fcpu
nc"oguwtg"q́"knu"pÓqdnkigpv"nÓcrrqtvgwt"swÓ "fipqpegt"fcpu"ng"ugwn"cevg"fÓcrrqtv"<

̋ NÓqtkikpg"fg"rtqrtkfivfi"=
̋ NÓfivcv"fgu"kpuetkrvkqpu." "ucxqkt"rtkxknfligu"qw"pcpvkuugogpvu"itgxcpv"ng"hqpfu"=
̋ Ng"dckn."uc"fcvg"gv"uc"fwtfig."ng"pqo"gv"nÓcftguug"fw"dcknngwt"gv"fg"nÓcrrqtvgwt."gp"ecu"fg"dckn
eqoogtekcn"=

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
814:
 ̋ Ckpuk"swg"ngu"ejkhhtgu"fÓchhcktgu"gv"ngu"dfipfihkegu"tficnkufiu"cw"eqwtu"fgu"vtqku"fgtpkgtu"gzgtekegu0

Qt."wp"crrqtvgwt"ocn"kpvgpvkqppfi"rgwv"rcthckvgogpv"pg"eqoowpkswgt"egu"finfiogpvu"swÓcw"oqogpv
o‒og"fg"nc"ukipcvwtg"fg"nÓcevg"fÓcrrqtv"fgxcpv"pqvcktg."rtkxcpv"ckpuk"ng"tgrtgpgwt"fg"nc"rquukdknkvfi"fg
rtqefifgt"cwz"xfitkhkecvkqpu"finfiogpvcktgu0

Wp"tgrtgpgwt"cxkufi"pg"rgwv"swg"ug"ofihkgt"fÓwp"vgn"eqorqtvgogpv."gv"eg"fÓcwvcpv"rnwu"swg"nc
tfirctcvkqp"fÓwpg"ogpvkqp"swk"uÓcxfitgtckv"wnvfitkgwtgogpv"kpgzcevg"kornkswg."fg"hckv."wpg"cevkqp"gp
lwuvkeg."rct"pcvwtg"eqorngzg"gv"cnficvqktg"swcpv" "uqp"kuuwg0

NÓcvqpkg"fcpu"ngu"vtcpucevkqpu"fg"hqpfu"hcxqtkug"ngu"tgrtgpgwtu"swk"fkurqugpv."ifipfitcngogpv."fw
vgoru"pfieguucktg" "wpg"gpsw‒vg"crrtqhqpfkg"cwrtflu"fw"dcpswkgt."fg"nÓgzrgtv/eqorvcdng."fgu
hqwtpkuugwtu"gv"fgu"cwvtgu"rctvgpcktgu"fg"nÓcrrqtvgwt"gv"rgwxgpv"uqnnkekvgt"ngwt"rtqrtg"eqpugkn."gp"xwg
fÓwpg"cpcn{ug"etkvkswg"fgu"finfiogpvu"eqorvcdngu"fw"o‒og"crrqtvgwt0

Fgwz"qtkgpvcvkqpu"rgwxgpv"iwkfgt"egvvg"tfihngzkqp"rtfinkokpcktg"<

̋ NÓgorncegogpv"fw"eqoogteg."dkgp"gpvgpfw"vqwv" "hckv"ffivgtokpcpv"uk"nÓcevkxkvfi"gzgtefig
uqnnkekvg"wpg"enkgpvflng"fg"ejcncpfkug"=
̋ Nc"tgpvcdknkvfi"fg"nÓchhcktg."eÓguv/ /fktg"uqp"crvkvwfg" "ifipfitgt"fgu"dfipfihkegu."gnng/o‒og
oguwtfig"rct"tcrrqtv"cw"ecrkvcn" "kpxguvkt."kpvfiitcpv"gp"rnwu"fg"nc"xcngwt"fw"hqpfu"ngu"ftqkvu"
ceswkvvgt."ngu"htcku"cppgzgu."ng"eq̂v"fgu"vtcxcwz" "ghhgevwgt."ckpuk"swg"ngu"uqoogu
pfieguucktgu"cw"hqpfu"fg"tqwngogpv0

C. Techniques d’évaluation

Fcpu"wp"cevg"fÓcrrqtv."fgu"tckuqpu"lwtkfkswgu"gv"hkuecngu"gzkigpv"fg"fkuvkpiwgt"ufirctfiogpv"ngu
finfiogpvu"ocvfitkgnu"gv"ngu"finfiogpvu"kpeqtrqtgnu"fw"hqpfu"fg"eqoogteg."gv"fg"eg"hckv."kn"guv"rtqefiffi"
wpg"fixcnwcvkqp"gp"fgwz"fivcrgu0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
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914:
1. Eléments matériels

Ngwt"ffivgtokpcvkqp"ug"hckv."gp"tfling"ifipfitcng."ucpu"vtqr"fg"fkhhkewnvfiu."gp"chhgevcpv"wp"eqghhkekgpv"fg
xfivwuvfi" "ngwt"rtkz"fÓcejcv."rct"tfihfitgpeg" "wp"Ctiwu"qw."vqwv"ukorngogpv"gp"uÓceeqtfcpv"uwt"wpg
xcngwt"rtqdcdng0

Uqwxgpv"o‒og."gv"eÓguv"ng"ecu"fgu"hqpfu"fg"eqoogteg"ngu"rnwu"vtcfkvkqppgnu."nc"xcngwt"fgu"finfiogpvu
ocvfitkgnu"guv"kpenwug"fcpu"nc"xcngwt"inqdcng"fw"hqpfu."vgnng"swÓgnng"tfiuwnvg"fg"nc"ffivgtokpcvkqp
hqthckvcktg"ffietkvg"rnwu"nqkp0

Gv"uk"nÓcevg"fÓcrrqtv"gp"rtfiekug"wpg"guvkocvkqp"urfiekhkswg."eÓguv"uqwxgpv"fcpu"ng"ugwn"dwv"fg"ucvkuhcktg
cwz"fkurqukvkqpu"tfiingogpvcktgu."ng"pqvcktg"rtgpcpv"uqkp"fg"rtfiekugt"swg"nc"xgpvkncvkqp"tgvgpwg"pÓc
cwewp"ghhgv"gpvtg"ngu"rctvkgu0

Kn"gp"xc"fkhhfitgoogpv"uÓcikuucpv"fw"uvqem"rqwt"ngswgn"tkgp"pg"tgornceg"nÓkpxgpvcktg"eqpvtcfkevqktg"fgu
octejcpfkugu"swk"ng"eqorqugpv"gp"vgpcpv"eqorvg." "nc"hqku."fg"egnngu"swk"uÓcxfitgtckgpv"vtqr
ffirtfiekfigu"rqwt"‒vtg"xgpfcdngu."gv"fg"nÓkorqtvcpeg"fg"nÓgpugodng"rct"tcrrqtv" "wpg"tqvcvkqp
uqwjckvcdng0"Rqwt"hkzgt"nc"xcngwt"fw"uvqem"gv"gp"tckuqp"fg"uqp"ectcevfltg"vtflu"xctkcdng."nÓkfficn"ugtckv
fÓghhgevwgt"wp"kpxgpvcktg"cw"lqwt"fg"nc"rtkug"fg"rquuguukqp"fw"hqpfu"fg"eqoogteg0

2. Eléments incorporels

Ngu"rtcvkekgpu"uÓgp"tgogvvgpv."ng"rnwu"uqwxgpv." "fgu"ofivjqfgu"vqwv" "hckv"gorktkswgu."gv"fqpv

nÓgzrfitkgpeg"rtqwxg"swÓgnngu"uwhhkugpv"corngogpv"rwkuswg."fg"vqwvg"hc›qp."nÓfixcnwcvkqp"pÓc"fÓcwvtg"dwv
swg"fg"hqwtpkt"wp"ejcor"fg"pfiiqekcvkqp"gpvtg"crrqtvgwt"gv"dfipfihkekcktg0

Egv"gorktkuog"rtgpf"vtqku"ejgokpu."fivcpv"rtfiekufi"swg"nÓfixcnwcvkqp"nc"ogknngwtg"rqwttckv"tfiuwnvgt"fÓwpg
oq{gppg"gpvtg"fgwz."xqktg"ngu"vtqku"ofivjqfgu"rquukdngu0

a) Evaluation par comparaison

Ngu"gzrgtvu"nqecwz."pqvcktgu."cigpvu"kooqdknkgtu"ffivkgppgpv"uqwxgpv"fgu"finfiogpvu"fg"eqorctckuqp
cxge"fgu"hqpfu"ukokncktgu"rtfiugpvcpv"fgu"ectcevfitkuvkswgu"eqoowpgu0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
:14:
Ngu"etkvfltgu"fg"eqorctckuqp"rgwxgpv"cnqtu"‒vtg"ngu"uwkxcpvu"<

̋ Ugevgwt"fÓcevkxkvfi"=
̋ Nqecnkucvkqp"fw"hqpfu"=
̋ Xqnwog"fÓchhcktgu0

b) Evaluation en fonction des bénéfices

NÓfixcnwcvkqp"rgwv"ug"dcugt"uwt"nc"oq{gppg"fgu"dfipfihkegu"tficnkufiu"cw"eqwtu"fgu"gzgtekegu
rtfiefifgpvu0

Egvvg"ofivjqfg"uwrrqug"vqwvghqku"nc"tfiwpkqp"fg"eqpfkvkqpu"<

̋ Ng"dfipfihkeg"fqkv"rqwxqkt"‒vtg"ffivgtokpfi"cxge"uwhhkucoogpv"fg"rtfiekukqp"=
̋ Pg"rgwv"‒vtg"rtku"gp"eqorvg"swg"ng"ugwn"dfipfihkeg"tfiuwnvcpv"fÓwpg"gzrnqkvcvkqp"pqtocng."
nÓgzenwukqp"fgu"qrfitcvkqpu"gzegrvkqppgnngu"qw"hkpcpekfltgu"=
̋ Wp"gzcogp"etkvkswg"fgu"rquvgu"eqorvcdngu"fqkv"‒vtg"hckv."rct"gzgorng"rqwt"ffivgevgt"ngu
tfiowpfitcvkqpu"qw"cxcpvcigu"gzeguukhu"ceeqtffiu"cw"fktkigcpv0

Egu"tfiugtxgu"hckvgu."kn"eqpxkgpv"fÓcrrnkswgt"cw"dfipfihkeg"fg"tfihfitgpeg"wp"eqghhkekgpv"xctkcdng"ugnqp"nc
nqecnkucvkqp"gv"nc"pcvwtg"fw"hqpfu"fg"eqoogteg"crrqtvfi0

c) Evaluation en fonction du chiffre d’affaires

Gnng"c."fg"nqkp."nc"rtfihfitgpeg"fgu"rtcvkekgpu"gv"uwtvqwv"fgu"gzrgtvu"gv"fgu"vtkdwpcwz0

Egvvg"fixcnwcvkqp"tfiuwnvg"fg"nc"ukorng"ngevwtg"fg"dctflogu"nctigogpv"fkhhwufiu"fcpu"ngu"qwxtcigu
urfiekcnkufiu0

Nc"ukvwcvkqp"fw"eqoogteg"kpekvg" "tgvgpkt"ngu"xcngwtu"ngu"rnwu"dcuugu"rct"tcrrqtv"cwz"pqtogu
kpfkswfigu."gv"dkgp"fgu"hqpfu."eqoog"nÓcnkogpvcvkqp"ifipfitcng"qw"nc"dqwncpigtkg"qpv"fw"ocn.
pqvcoogpv"gp"|qpg"twtcng." "vtqwxgt"rtgpgwt0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
;14:
Swgnng"swg"uqkv"nc"ofivjqfg"tgvgpwg."nc"xcngwt"uwt"ncswgnng"ngu"fgwz"rctvkgu"hkpktqpv"rct"uÓceeqtfgt
tfiuwnvg"fg"nc"nqk"fg"nÓqhhtg"gv"fg"nc"fgocpfg."eÓguv"fktg"swg"nÓgorncegogpv"fw"ocicukp."nc"swcnkvfi"fg
uqp"cigpegogpv."nÓgpxktqppgogpv"ifipfitcn"gv"ngu"rgturgevkxgu"fÓcxgpkt"lqwgtqpv"wp"t»ng"ffivgtokpcpv
fcpu"uc"hkzcvkqp0

IV. QUELLES SONT LES CONSEQUENCES

JURIDIQUES ?
NÓcrrqtv"fÓwp"hqpfu"guv"uqwoku" "wp"uvtkev"hqtocnkuog"lwtkfkswg0

Gp"ghhgv."ng"nfiikuncvgwt"c"xqwnw"ictcpvkt"cw"dfipfihkekcktg"fg"nÓcrrqtv"nc"eqpukuvcpeg"fÓwp"dkgp"rct"pcvwtg
koocvfitkgn"gv"xqncvkng."ocku"cwuuk"rtqvfiigt"ngu"kpvfit‒vu"fg"vqwu"egwz"swk"rquuflfgpv"fgu"etficpegu"uwt
ng"hqpfu"crrqtvfi0

Egnc"gzrnkswg"wpg"tfiingogpvcvkqp"gv"rnwu"gpeqtg"wpg"lwtkurtwfgpeg"cdqpfcpvgu0

Nc"tfiingogpvcvkqp"xctkg"fiicngogpv"gp"hqpevkqp"fw"v{rg"fÓcrrqtv0"Vqwv"ffirgpftc"uÓkn"uÓcikv"fÓwp"crrqtv
rwt"gv"ukorng."fÓwp"crrqtv" "vkvtg"qpfitgwz"qw"gpeqtg"fÓwp"crrqtv"okzvg0

Rqwt"nÓguugpvkgn"vqwvghqku."ngu"tflingu"eqpegtpgpv."fÓwpg"rctv."ngu"eqpfkvkqpu"fg"xcnkfkvfi"fg"nÓqrfitcvkqp.
fÓcwvtg"rctv"ugu"ghhgvu"lwtkfkswgu0

A. Conditions de validité

Gnngu"eqpegtpgpv." "nc"hqku."ng"hqpf"gv"nc"hqtog0

1. Conditions de fond

Rqwt"swÓwp"crrqtv"fg"hqpfu"fg"eqoogteg."swgn"swÓkn"uqkv."uqkv"xcncdng."kn"hcwv"uwtvqwv"swÓkn"tgurgevg"ngu

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
3214:
eqpfkvkqpu"tgswkugu"rqwt"vqwvg"eqpxgpvkqp."eÓguv/ /fktg"swg"ngu"fgwz"rctvkgu"fqkxgpv"‒vtg
eqpugpvcpvgu."swÓgnngu"lqwkuugpv"fg"ngwt"rngkpg"ecrcekvfi"gv"swg"ngwt"ceeqtf"rqtvg"cwuuk"dkgp"uwt"nÓqdlgv
fg"nÓcrrqtv"swg"uwt"ugu"oqfcnkvfiu0

Tcrrgnqpu"gp"ukorngogpv"fgwz"ectcevfitkuvkswgu"<

̋ Ng"hqpfu"fqkv"‒vtg"nc"rtqrtkfivfi"fg"nÓcrrqtvgwt"gv"u)kn"uÓcikv"fÓwp"hqpfu"rtqxgpcpv"fÓwpg
eqoowpcwvfi."ngu"fgwz"firqwz"fqkxgpv"fqppgt"ngwt"eqpugpvgogpv"=
̋ C"ejcswg"hqku"swg"nÓgzrnqkvcvkqp"fÓwp"hqpfu"pfieguukvg"wpg"cwvqtkucvkqp."wp"citfiogpv"qw"wpg
nkegpeg."egvvg"eqpfkvkqp"uÓkorqugtc"cw"fktkigcpv"fg"nc"uqekfivfi"dfipfihkekcktg0

2. Conditions de forme

Wpg"rtqefifwtg"gp"rnwukgwtu"fivcrgu"uÓkorqug"swg"nÓcrrqtv"uqkv"rwt"gv"ukorng." "vkvtg"qpfitgwz"qw"gpeqtg
okzvg0

a) Il a déjà été souligné que la rédaction d’un écrit était indispensable avec le
concours d’un notaire ou de tout autre professionnel averti. La rédaction d’un acte
authentique n’est pas obligatoire. L’obligation d’un écrit existe que l’apport soit fait à
une société déjà existante ou créée pour l’occasion.

b) Cet écrit doit contenir les mentions caractéristiques de toute convention (à savoir,
identification des parties, composition du fonds et les modalités de paiement), mais
aussi les mentions particulières que sont (article L141-1 du Code de commerce) :

̋ NÓqtkikpg"fw"hqpfu"*rtfiefifgpv"xgpfgwt."fcvg"gv"pcvwtg"fw"vkvtg."rtkz."xgpvkncvkqp"fw"rtkz
gpvtg"ngu"finfiogpvu"kpeqtrqtgnu."ng"ocvfitkgn"gv"ngu"octejcpfkugu+"=

̋ NÓfivcv"fgu"kpuetkrvkqpu"itgxcpv"ng"hqpfu"*rtkxknfligu"gv"pcpvkuugogpvu+"=

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
3314:
 ̋ NÓcevkxkvfi"*ejkhhtg"fÓchhcktgu"gv"dfipfihkeg"tfignu"fgu"5"fgtpkgtu"gzgtekegu+"=

̋ Ngu"kpfkecvkqpu"eqpegtpcpv"ng"dckn"gp"eqwtu."ng"ecu"fiejficpv0

c) Là encore quelque soit le type d’apport, apporteur et représentant de la société

doivent viser les livres comptables (article L141-2 du Code de commerce).

d) Surtout l’acte doit être publié, à la diligence du bénéficiaire de l’apport, à la fois

dans un journal d’annonces légales et dans le Bulletin Officiel des Annonces Civiles
et Commerciales, dans des délais et selon des modalités que les textes réglementent
avec quelque minutie : cela permet à d’éventuels créanciers de l’apporteur de se
manifester (article L141-12 à L141-17 du Code de commerce).

Nqtuswg"nc"uqekfivfi"dfipfihkekcktg"fg"nÓcrrqtv"guv"etfifig"rqwt"nÓqeecukqp."nc"rwdnkecvkqp"fg"nÓcrrqtv"fqkv"ug
hcktg"kpffirgpfcoogpv"fg"nÓkpugtvkqp"fg"nÓcxku"fg"etficvkqp0

Fcpu"ng"ecu"fÓwp"crrqtv" "vkvtg"qpfitgwz"qw"fÓwp"crrqtv"okzvg."nÓcxku"rwdnkfi"fqkv"hcktg"fivcv"fgu
eqpfkvkqpu"fg"nc"eqpxgpvkqp"fÓcrrqtv"*rtkz"qw"gpeqtg"rcuukh"vtcpuokuÈ+0

e) L’apport donne lieu à l’accomplissement de deux formalités auprès du Centre de

Formalités des Entreprises, l’apporteur doit y déclarer sa cessation d’activité et la
société bénéficiaire doit soit s’immatriculer, soit procéder à une adjonction d’activité.

Pqvg"<"Nqtu"fÓwp"crrqtv"gp"pcvwtg."nÓfixcnwcvkqp"fw"hqpfu"fg"eqoogteg"rct"wp"eqookuucktg"cwz
crrqtvu"rgwv"‒vtg"qdnkicvqktg"ugnqp"nc"hqtog"fg"nc"uqekfivfi"dfipfihkekcktg0

B. Effets juridiques

NÓcevg"fÓcrrqtv"rtqfwkv"fgu"ghhgvu" "nc"hqku"uwt"ngu"etficpekgtu"fg"nÓcrrqtvgwt."ocku"cwuuk"uwt"ngu"fgwz
rctvkgu"rtgpcpvgu"cw"eqpvtcv0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
3414:
1. Sort des créanciers

NÓcevg"fÓcrrqtv"fqkv"eqpvgpkt"ngu"rtkxknfligu"gv"pcpvkuugogpvu"itgxcpv"ng"hqpfu0

Ngu"etficpekgtu"ictcpvku"uqpv"tfirgtvqtkfiu"chkp"fg"rtfiugtxgt"ngwtu"kpvfit‒vu0

Nc"rwdnkekvfi"rtguetkvg"uÓcftguug"cwz"etficpekgtu"ejktqitcrjcktgu."nguswgnu"dfipfihkekgpv"fÓwp"eqwtv"ffinck
rqwt"hcktg"xcnqkt"ngwtu"ftqkvu"*32"lqwtu" "eqorvgt"fg"nc"fgtpkfltg"gp"fcvg"fgu"rwdnkecvkqpu"rtfixwgu"
nÓctvkeng"N363/34"fw"Eqfg"fg"eqoogteg+0

Ngwt"vtckvgogpv"pÓguv"vqwvghqku"rcu"ng"o‒og."ugnqp"nc"pcvwtg"fg"nÓcrrqtv0

a) Apports purs et simples

Nc"rtqefifwtg"qwxgtvg"cwz"etficpekgtu"eqpukuvg"gp"wpg"ffienctcvkqp"fg"ngwtu"etficpegu"gv"fg"ngwt"swcnkvfi
cw"itghhg"fw"vtkdwpcn"fg"eqoogteg"fg"nc"ukvwcvkqp"fw"hqpfu"qw"fw"vtkdwpcn"fg"itcpfg"kpuvcpeg"gp
Cnuceg"Oqugnng."nqtuswg"ng"hqpfu"guv"ukvwfi"fcpu"wpg"fg"egu"tfiikqpu0

Rqwt"ngwt"rctv."ngu"cuuqekfiu"fg"nc"uqekfivfi"dfipfihkekcktg"rgwxgpv"uqnnkekvgt"fw"vtkdwpcn"nÓcppwncvkqp"fg
nÓcrrqtv."qw"gpeqtg"egnng"fg"nc"uqekfivfi"pqwxgnngogpv"koocvtkewnfig0

Fcpu"nÓj{rqvjflug"fÓwp"tglgv"fg"ngwt"fgocpfg."nc"eqpufiswgpeg"gp"guv"swg"nc"uqekfivfi"dfipfihkekcktg"ugtc
vgpwg."uqnkfcktgogpv"cxge"ng"ffidkvgwt"rtkpekrcn."fw"rckgogpv"fw"rcuukh0

b) Apports à titre onéreux

Ngu"etficpekgtu"fqkxgpv"hcktg"qrrqukvkqp."eg"swk"c"rqwt"ghhgv"fg"rtqnqpigt"oqogpvcpfiogpv
nÓkpfkurqpkdknkvfi"fw"rtkz."ifipfitcngogpv"dnqswfi"gpvtg"ngu"ockpu"fÓwp"kpvgtofifkcktg0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
3514:
C"ffihcwv"rqwt"ngu"rctvkgu"gp"rtfiugpeg"fg"vtqwxgt"wp"vgttckp"fÓgpvgpvg" "nÓcokcdng."ngu"etficpekgtu
fkurqugpv"fg"fkxgtugu"xqkgu"fg"tgeqwtu0

Knu"rgwxgpv."rct"gzgorng."fgocpfgt"nc"okug"cwz"gpejfltgu"fw"hqpfu"uwt"nc"dcug"fÓwp"rtkz"oclqtfi"fÓwp
ukzkflog0

Knu"rgwxgpv"fiicngogpv"gpicigt"wp"ftqkv"fg"uwkvg"qw"wpg"cevkqp"tfiuqnwvqktg0

c) Apports mixtes

UÓknu"xgwngpv"eqpugtxgt"ngwtu"ftqkvu."ngu"etficpekgtu"qpv"kpvfit‒v" "uÓgpicigt"ukownvcpfiogpv"uwt"nc"xqkg
fg"nc"ffienctcvkqp"gv"uwt"egnng"fg"nÓqrrqukvkqp0

2. Effets sur les parties

NÓcrrnkecvkqp"fg"nc"vjfiqtkg"ifipfitcng"fgu"eqpvtcvu"xgwv"swÓcrrqtvgwt"gv"uqekfivfi"dfipfihkekcktg"uÓceeqtfgpv
rnwu"rctvkewnkfltgogpv"uwt"ng"eqpvgpw"fg"nÓcrrqtv."ckpuk"swg"nÓqdnkicvkqp"fg"ffinkxtcpeg"cvvcejfig" "nc
vtcpuokuukqp"fw"hqpfu0

a) Contenu de l’apport

Ucpu"tgxgpkt"uwt"nÓkorqtvcpeg"fÓwpg"enkgpvflng"gv"fÓfinfiogpvu"kpfkurgpucdngu"uc"eqpugtxcvkqp."kn
eqpxkgpv"fg"rtfiekugt"ngu"finfiogpvu"eqortku"qw"pqp"fcpu"nÓqrfitcvkqp"fÓcrrqtv0

Gp"ghhgv."wp"hqpfu"fg"eqoogteg"guv"wp"gpugodng"fÓfinfiogpvu"jfivfitqiflpgu"swk"rgwxgpv"‒vtg"crrqtvfiu
gp"dnqe"qw"ufirctfiogpv0

Nc"rtfiecwvkqp"nc"rnwu"finfiogpvcktg"eqpukuvg"fqpe" "eg"swg"nÓcevg"fÓcrrqtv"fipqpeg"vtflu"encktgogpv"eg
uwt"swqk"kn"rqtvg0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
3614:
Fcpu"vqwu"ngu"ecu."nÓcrrqtv"fÓwp"hqpfu"fg"eqoogteg"pg"rqwttc"cxqkt"rqwt"eqpufiswgpeg"fg
vtcpuogvvtg"cwvqocvkswgogpv"<

̋ Ngu"etficpegu"fg"nÓcrrqtvgwt"ucwh"rqwt"nc"etficpeg"fÓkpfgopkvfi"fÓfixkevkqp"fwg" "nÓcrrqtvgwt
*Ecuu0"Ekx"5flog"fw"28"cxtkn"4227."ṗ"fg"rqwtxqk"<"23/3493;+"qw"gpeqtg"ucwh"eqpxgpvkqp
eqpvtcktg"fgu"rctvkgu"=
̋ Ngu"fgvvgu"fg"nÓcrrqtvgwt"uqwu"tfiugtxg"fg"nÓctvkeng"38:6"fw"Eqfg"Ifipfitcn"fgu"Kor»vu"qw
gpeqtg"ucwh"eqpxgpvkqp"eqpvtcktg"fgu"rctvkgu"=
̋ NÓkoogwdng"fcpu"ngswgn"ng"hqpfu"guv"gzrnqkvfi"gv"crrctvgpcpv" "nÓcrrqtvgwt"ucwh"cevg"fietkv
vtcpuncvkh"fg"rtqrtkfivfi"fkuvkpev"fg"nÓcrrqtv"fw"hqpfu"*PD"<"nÓcrrqtvgwt"rtqrtkfivcktg"fw"nqecn
rqwttc"fiicngogpv"eqpenwtg"cxge"ng"dfipfihkekcktg"fg"nÓcrrqtv"wp"eqpvtcv"fg"dckn"eqoogtekcn+=
̋ Ngu"koogwdngu"rct"fguvkpcvkqp"fw"nqecn"eÓguv/ /fktg"ngu"ogwdngu"chhgevfiu"cw"ugtxkeg"gv"
nÓgzrnqkvcvkqp"fg"nÓkoogwdng"gv"kn"hcwv"fqpe"xgknngt" "uvkrwngt"wpg"encwug"rtfixq{cpv"nc
vtcpuokuukqp"fg"egu"ogwdngu"nqtuswg"ng"nqecn"nwk"o‒og"pÓguv"rcu"vtcpuoku"=
̋ Gp"rtkpekrg."ngu"eqpvtcvu"ucwh"eqpxgpvkqp"eqpvtcktg"fgu"rctvkgu"gv"uqwu"tfiugtxg"fg"nÓceeqtf"fgu
eqeqpvtcevcpvu0

Vqwvghqku"gv"rct"gzegrvkqp"cw"rtkpekrg"fg"nc"pqp/vtcpuokuukqp"fgu"eqpvtcvu."nÓcrrqtv"fw"hqpfu"fg
eqoogteg"gorqtvgtc"cwvqocvkswgogpv"vtcpuokuukqp"<

̋ Fgu"eqpvtcvu"fg"vtcxckn"gp"eqwtu"gv"eqpenwu"gpvtg"nÓgpvtgrtgpgwt"kpkvkcn"gv"ugu"ucnctkfiu"=
̋ Fgu"eqpvtcvu"fÓcuuwtcpeg"fg"fqoocigu"=
̋ Fgu"eqpvtcvu"fÓfifkvkqp."ng"ecu"fiejficpv"=
̋ Gv"uwtvqwv"fw"eqpvtcv"fg"dckn0

b) Obligation de délivrance

Kn"pg"uwhhkv"rcu"swg"nÓcrrqtvgwt"nkxtg"wp"hqpfu"fg"eqoogteg."gpeqtg"hcwv/kn"swg"ng"dfipfihkekcktg"rwkuug
gzgtegt"nÓcevkxkvfi"rtfixwg0

Gp"enckt."nÓcrrqtvgwt"fqkv"uÓcduvgpkt"fg"vqwv"cevg"uwuegrvkdng"fg"ffivqwtpgt"nc"enkgpvflng"fw"hqpfu"efiffi0

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3714:
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V. QUEL EN EST LE COUT FISCAL ?

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ceswfitgwug."ocku"gp"rnwu."gnng"cuukoknckv"eg"v{rg"fg"vtcpucevkqp" "wpg"eguucvkqp"fÓcevkxkvfi"ifipfitcvtkeg
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ftceqpkgppgu"fw"ftqkv"eqoowp0

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eguuckgpv"ngwt"cevkxkvfi"rtqhguukqppgnng." "tgogvvtg"cwz"ecngpfgu"itgeswgu"nc"vtcpuokuukqp"fg"ngwt
hqpfu0

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ecpfkfcvu" "nc"tgrtkug" "vgtog0

Fg"pqu"lqwtu."nÓwvknkucvkqp"fw"eqpvtcv"fg"nqecvkqp/ifitcpeg"c"rgtfw"wpg"rctvkg"fg"uqp"cvvtckv."fw"oqkpu
fcpu"wpg"qrvkswg"fg"rwtg"rfitgppkvfi"fg"nÓgpvtgrtkug0

Egvvg"fixqnwvkqp"vkgpv" "wp"cfqwekuugogpv"fg"nc"hkuecnkvfi"fg"vtcpuokuukqp0

NÓcfokpkuvtcvkqp"eqpvkpwg."egtvgu." "uÓkpvfitguugt" "nc"hqku" "nÓcrrqtvgwt"*rnwu/xcnwgu+"gv"cw"dfipfihkekcktg

*ftqkvu"fÓgptgikuvtgogpv+."ocku"cw"oqkpu"ceegrvg/v/gnng"cwlqwtfÓjwk"fg"rtkxknfiikgt"nc"eqpvkpwkvfi"fÓwpg
gzrnqkvcvkqp"fieqpqokswg0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
3814:
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tgpfgpv"vqwv" "hckv"uwrrqtvcdngu."fcpu"fg"pqodtgwz"ecu."ngu"crrqtvu"fg"hqpfu"fg"eqoogteg"gp
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A. Coût fiscal pour l’apporteur

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fcpu"ngu"fqewogpvu"eqorvcdngu0

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gp"ifipfitcn"ceswku"qw"etfifi"fg"vqwvg"rkfleg"fgrwku"nqpivgoru"ffil "gv"swk"c."fg"eg"hckv."uqkv"cvvgkpv"wp
rtkz"fingxfi."uqkv"uwdk"wpg"hqtvg"fitqukqp"oqpfivcktg."ckpuk"swg"fÓkorqtvcpvgu"hnwevwcvkqpu"fw"octejfi"fg"nc
vtcpuokuukqp0

EÓguv"fktg"vqwvg"nÓkorqtvcpeg"fgu"rnwu/xcnwgu"gp"ecu"fÓcrrqtv"fg"hqpfu"fg"eqoogteg0

1. Régime de droit commun

NÓkortkofi"hkuecn"swg"nÓcpekgp"gzrnqkvcpv"fqkv"lqkpftg" "uc"ffienctcvkqp"fg"tfiuwnvcvu"fcpu"ngu"82"lqwtu"fg
nc"eguucvkqp"fg"uqp"cevkxkvfi"*ctvkeng"423"fw"EIK+."kpvtqfwkv"wpg"fkuvkpevkqp"gpvtg"rnwu/xcnwgu"qw
fixgpvwgnngogpv"oqkpu/xcnwgu" "eqwtv"vgtog"gv" "nqpi"vgtog0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
3914:
 ̋ Ngu"rnwu/xcnwgu" "eqwtv"vgtog"uqpv"tcrrqtvfigu"cwz"tfiuwnvcvu"pqtocwz"fÓgzrnqkvcvkqp"gv
rgwxgpv."fflu"nqtu."lwuvkhkgt"ng"vtckvgogpv"tfiugtxfi"cwz"tgxgpwu"gzegrvkqppgnu"rct"ng"ofiecpkuog
fw"swqvkgpv0
̋ Ngu"rnwu/xcnwgu" "nqpi"vgtog."gp"hckv"egnngu"fg"vqwv"hqpfu"ceswku"fgrwku"rnwu"fg"fgwz"cpu.
uqpv"korqufigu"cw"vcwz"fg"4:.5"'"cxge"ngu"eqpvtkdwvkqpu"uqekcngu0
̋ Gp"ecu"fg"oqkpu/xcnwgu" "nqpi"vgtog."egnngu/ek"uqpv"korwvfigu"uwt"ngu"tfiuwnvcvu"korqucdngu"cw
vcwz"pqtocn."ocku"ugwngogpv" "eqpewttgpeg"fw"tcrrqtv"gzkuvcpv"gpvtg"ng"vcwz"fgu"rnwu/xcnwgu
"nqpi"vgtog"gv"egnwk"fg"nÓkor»v"uwt"ngu"uqekfivfiu0

Gp"tficnkvfi."qp"eqortgpftc"ckufiogpv"swg"nÓgzrfitkgpeg"fÓwp"rtqhguukqppgn"dkgp"t»ffi"guv."gp"nc"ocvkfltg.
kpfkurgpucdng0

Gp"ghhgv."kn"uÓcikv"fÓcdqtf"fg"ffivgtokpgt."gp"rnwu"fw"dfipfihkeg"pqtocn"fÓgzrnqkvcvkqp."ng"oqpvcpv"fg
rnwu/xcnwgu"qw"fg"oqkpu/xcnwgu" "tgvgpkt"rqwt"ejcswg"rquvg"eqorvcdng0

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gp"tfiuwnvcpv."gp"rtkpekrg"uwt"vtqku"cpu0

NÓcrrqtvgwt"uÓkpvfitguugtc"uwtvqwv"cwz"oguwtgu"hkuecngu"fg"hcxgwt0

Qt."egnngu/ek"xctkgpv"ugnqp"swg"nÓcrrqtv"guv"hckv" "vkvtg"qpfitgwz"*xgpvg+"qw" "vkvtg"itcvwkv"*fqpcvkqp+0

2. Mesures fiscales de faveur

a) Mutations à titre onéreux

Vtqku"tfiikogu"fg"hcxgwt"gzkuvgpv0

,"Gzqpfitcvkqp"rgtocpgpvg"fgu"rgvkvgu"gpvtgrtkugu"*ctvkeng"373"ugrvkgu"fw"EIK+

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
3:14:
Ngu"rnwu/xcnwgu"tficnkufigu"fcpu"ng"ecftg"fÓwpg"cevkxkvfi"citkeqng."ctvkucpcng."eqoogtekcng"qw"nkdfitcng
rct"fgu"eqpvtkdwcdngu"tgngxcpv"fg"nÓkor»v"uwt"ng"tgxgpw"fqpv"ngu"tgegvvgu"pÓgzeflfgpv"rcu"wp"egtvckp
oqpvcpv"*dctflog"gp"xkiwgwt"fgrwku"ng"3gt"lcpxkgt"4226"Î"nqk"Fwvtgkn+"uqpv"gzqpfitfigu"gp"vqwv"qw"rctvkg
"eqpfkvkqp"swg"nÓcevkxkvfi"ckv"fivfi"gzgtefig"rgpfcpv"cw"oqkpu"7"cpu"gv"swg"ng"dkgp"efiffi"pg"uqkv"rcu"wp
vgttckp" "d¤vkt0

̋ Gzqpfitcvkqp"vqvcng"<

Ng"ugwkn"fÓgzqpfitcvkqp"guv"hkzfi" "472"222"Ú"JV"rqwt"ngu"cevkxkvfiu"kpfwuvtkgnngu."eqoogtekcngu"qw
citkeqngu0

Ng"ugwkn"fÓgzqpfitcvkqp"guv"hkzfi" ";2"222"Ú"JV"rqwt"ngu"cevkxkvfiu"fg"rtguvcvkqpu"fg"ugtxkegu0

̋ Gzqpfitcvkqp"rctvkgnng"<

Ngu"rnwu/xcnwgu"dfipfihkekgpv"fÓwpg"gzqpfitcvkqp"rctvkgnng"gv"ffiitguukxg"nqtuswg"ngu"tgegvvgu"uqpv
eqortkugu"gpvtg"472"222"Ú"gv"572"222"Ú"*cevkxkvfiu"kpfwuvtkgnngu"gv"eqoogtekcngu+."gv"gpvtg";2"222"Ú"gv
348"222"Ú"*rtguvcvkqpu"fg"ugtxkegu+0

,"Gzqpfitcvkqp"fgu"eguukqpu"fg"dtcpejg"eqornflvg"fÓcevkxkvfi"*ctvkeng"45:"swkpfgekgu"fw"EIK+

Nc"nqk"fw";"cq̂v"4226"c"kpuvcwtfi"wp"pqwxgcw"tfiikog"fÓgzqpfitcvkqp"vqvcng"fgu"rnwu/xcnwgu"fqpv"ngu
eqpfkvkqpu"fÓcrrnkecvkqp"uqpv"oqkpu"tkiqwtgwugu"swg"egnngu"rtfixwgu"rct"nÓctvkeng"373"ugrvkgu"fw"EIK0

Egvvg"pqwxgnng"gzqpfitcvkqp"rtfixwg"cw"ffirctv"rqwt"rtgpftg"hkp"cw"5313414227"c"fivfi"rfitgppkufig"rct"nc
nqk"fg"hkpcpegu"fg"4227"rqwt"ngu"vtcpuokuukqpu" "eqorvgt"fw"23123142280"Ng"fkurqukvkh"guv"crrnkecdng
"nÓqeecukqp"fÓwpg"vtcpuokuukqp" "vkvtg"qpfitgwz"qw"itcvwkv"fÓwpg"gpvtgrtkug"fqpv"ng"tfiuwnvcv"guv"uqwoku
"nÓkor»v"uwt"ng"tgxgpw"qw"fÓwpg"fg"ugu"dtcpejgu"eqornflvgu"fÓcevkxkvfiu"qw"gpeqtg" "nÓqeecukqp"fg"nc
eguukqp"fÓwpg"dtcpejg"fÓcevkxkvfi"rct"wpg"uqekfivfi"uqwokug" "nÓkor»v"uwt"ngu"uqekfivfiu" "nc"eqpfkvkqp"fg
tfirqpftg" "nc"ffihkpkvkqp"eqoowpcwvcktg"fg"nc"ROG0"Eg"tfiikog"guv"fqpe"crrnkecdng"cwz"eguukqpu"fg
hqpfu"fg"eqoogteg0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
3;14:
NÓgzqpfitcvkqp"guv"vqvcng" "eqpfkvkqp"swg"nc"xcngwt"fgu"finfiogpvu"vtcpuoku"pÓgzeflfg"rcu"522"222"Ú0"Fg
rnwu."nqtuswg"ng"rtkz"fg"eguukqp"guv"uwrfitkgwt" "522"222"gwtqu"gv"kphfitkgwt" "722"222"gwtqu.
nÓgzqpfitcvkqp"pÓguv"swg"rctvkgnng0

Fcpu"vqwu"ngu"ecu."ng"efifcpv"fqkv"cxqkt"gzgtefi"uqp"cevkxkvfi"rgpfcpv"7"cpu0

Ng"fkurqukvkh"guv"kpvfitguucpv"rqwt"qrvkokugt"nc"okug"gp"uqekfivfi0"Gp"ghhgv."kn"eqpuvkvwg"wpg"qrrqtvwpkvfi"fg
ffihkuecnkucvkqp"nqtuswg"ngu"eqpfkvkqpu"rqwt"dfipfihkekgt"fg"nÓgzqpfitcvkqp"vqvcng"rtfixwg" "nÓctvkeng"373
ugrvkgu"pg"uqpv"rcu"tfiwpkgu0"Uqpv"fqpe"xkufigu"gp"rctvkewnkgt"ngu"gpvtgrtkugu"fqpv"ng"ejkhhtg"fÓchhcktgu
guv"uwrfitkgwt"cwz"ugwknu"fÓgzqpfitcvkqp"fg"nÓctvkeng"373"ugrvkgu0

Ngu"eguukqpu"fqkxgpv"gp"rnwu"tgurgevgt"ngu"fgwz"eqpfkvkqpu"uwkxcpvgu"<

̋ Ng"efifcpv."uqp"eqplqkpv."ngwtu"cuegpfcpvu"gv"fguegpfcpvu."ngwtu"htfltgu"gv"uÍwtu"pg"fqkxgpv
rcu"ffivgpkt"gpugodng."fktgevgogpv"qw"kpfktgevgogpv"rnwu"fg"72"'"fgu"ftqkvu"fg"xqvg"qw"fgu
ftqkvu"fcpu"ngu"dfipfihkegu"uqekcwz"fg"nc"uqekfivfi"eguukqppcktg"=
̋ Ng"efifcpv"pg"fqkv"rcu"gzgtegt"nc"fktgevkqp"ghhgevkxg"fg"nc"uqekfivfi"eguukqppcktg0

,"Tgrqtv"fÓkorqukvkqp"fgu"rnwu"xcnwgu"*ctvkeng"373"qevkgu"fw"EIK+

Ngu"gzrnqkvcpvu"swk"rtqeflfgpv" "nÓcrrqtv"gp"uqekfivfi"fg"ngwt"gpvtgrtkug"kpfkxkfwgnng"rgwxgpv."uwt"qrvkqp.
ug"rncegt"uqwu"wp"tfiikog"urfiekcn"rgtogvvcpv"fÓfixkvgt"nÓkorqukvkqp"koofifkcvg"fgu"rnwu/xcnwgu
ffiicifigu"fw"hckv"fg"nc"eguucvkqp"fg"ngwt"cevkxkvfi"kpfkxkfwgnng0"Eg"tfiikog"fivcpv"hcewnvcvkh."ngu"gzrnqkvcpvu
fqkxgpv"gp"crrtfiekgt"ngu"cxcpvcigu"gv"ngu"kpeqpxfipkgpvu"cxcpv"fÓgp"fgocpfgt"nÓcrrnkecvkqp0

NÓcrrqtv"fqkv"‒vtg"ghhgevwfi"rct"wpg"gpvtgrtkug"kpfkxkfwgnng"gv"rqtvgt"uwt"nÓgpugodng"fgu"kooqdknkucvkqpu
pfieguucktgu" "nÓgzrnqkvcvkqp"qw."fw"oqkpu." "nc"dtcpejg"fÓcevkxkvfi"uÓkn"{"gp"c"rnwukgwtu"*kn"guv"xtck"swg
nÓcrrqtvgwt"rgwv"ictfgt"ngu"koogwdngu."ng"tfiikog"pÓguv"rcu"rqwt"cwvcpv"fiectvfi."uÓkn"ceegrvg"fg"ngu
nqwgt" "nc"uqekfivfi"dfipfihkekcktg+0

Fcpu"eg"ecu"<

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
4214:
 ̋ Ngu"rnwu/xcnwgu" "eqwtv"vgtog"qw" "nqpi"vgtog"uwt"finfiogpvu"pqp"coqtvkuucdngu"uqpv
rtqxkuqktgogpv"gzqpfitfigu"fg"vqwvg"korqukvkqp0"Egnng/ek"guv"tgrqtvfig"lwuswÓ "nc"eguukqp" "vkvtg
qpfitgwz"fgu"ftqkvu"uqekcwz"tg›wu"gp"tfiowpfitcvkqp"fg"nÓcrrqtv."ng"tcejcv"fg"egu"ftqkvu"rct"nc
uqekfivfi"qw"nc"eguukqp"rct"nc"uqekfivfi"fgu"dkgpu"eqpegtpfiu0"Ngu"rnwu/xcnwgu"fgxkgppgpv
korqucdngu"cw"pqo"fg"nÓcrrqtvgwt"cw"vkvtg"fg"nÓcppfig"cw"eqwtu"fg"ncswgnng"nÓfixfipgogpv
kpvgtxkgpv0
̋ Ngu"rnwu/xcnwgu"ffiicifigu"rct"ngu"kooqdknkucvkqpu"coqtvkuucdngu"pg"uqpv"rcu"korqufigu"cw
pqo"fg"nÓcrrqtvgwt0"Gnngu"uqpv"tfikpvfiitfigu"fcpu"ngu"dfipfihkegu"korqucdngu"cw"vcwz"fg"ftqkv
eqoowp"fg"nc"uqekfivfi"dfipfihkekcktg"fg"nÓcrrqtv"cxge"wp"fivcngogpv"uwt"rnwukgwtu"cppfigu
*tfikpvfiitcvkqp"rct"rctvu"fiicngu"uwt"7"cpu."rqtvfig" "37"cpu"rqwt"ngu"eqpuvtwevkqpu"gv"ngu"ftqkvu
uÓ{"tcrrqtvcpv."ckpuk"swg"rqwt"ngu"rncpvcvkqpu"gv"ngu"cigpegogpvu"gv"cofipcigogpvu"fgu
vgttckpu"coqtvkuucdngu"uwt"wpg"rfitkqfg"cw"oqkpu"fiicng" "egvvg"fwtfig+0

b) Mutations à titre gratuit : le report d’imposition (article 41 du C.G.I.)

Ng"dfipfihkekcktg"fÓwpg"vtcpuokuukqp" "vkvtg"itcvwkv"fÓwpg"gpvtgrtkug"kpfkxkfwgnng"*uweeguukqp."fqpcvkqp+
rgwv."uwt"qrvkqp."ug"rncegt"uqwu"wp"tfiikog"urfiekcn"rgtogvvcpv"fÓfixkvgt"nÓkorqukvkqp"koofifkcvg"fgu
rnwu/xcnwgu"eqpuvcvfigu"uwt"ngu"finfiogpvu"fÓcevkh0"NÓctvkeng"74"fg"nc"nqk"fw"52"ffiegodtg"4225"crrnkecdng
cwz"qrfitcvkqpu"tficnkufigu"cw"eqwtu"fÓgzgtekegu"enqu" "eqorvgt"fw"4"lcpxkgt"4226"vtcpuhqtog"ng"tfiikog
fg"uwtuku"fÓkorqukvkqp"gzkuvcpv"lwuswÓcnqtu"gp"wp"ofiecpkuog"fg"tgrqtv"fÓkorqukvkqp0"Gp"qwvtg."kn
gzqpfltg"ffihkpkvkxgogpv"fg"vqwvg"korqukvkqp"nc"vqvcnkvfi"fgu"rnwu/xcnwgu"gp"tgrqtv"uk"nÓcevkxkvfi"guv
rqwtuwkxkg"rgpfcpv"cw"oqkpu"7"cpu"rct"nÓwp"fgu"dfipfihkekcktgu"fg"nc"vtcpuokuukqp0

Ng"tgrtgpgwt"kpuetkv"ngu"dkgpu"vtcpuoku" "uqp"dkncp"rqwt"ngwt"xcngwt"tfignng" "nc"fcvg"fg"nc"vtcpuokuukqp

gv"ngu"coqtvkv"uwt"egvvg"dcug"tfifixcnwfig0

Kn"guv"oku"hkp"cw"tgrqtv"fÓkorqukvkqp"gp"ecu"fg"eguukqp"fgu"dkgpu"vtcpuoku."qw"gp"ecu"fg"eguukqp"qw"fg
eguucvkqp"fÓcevkxkvfi"cxcpv"nÓgzrktcvkqp"fw"ffinck"fg"7"cpu0"Nc"vqvcnkvfi"fgu"rnwu"xcnwgu"gp"tgrqtv."qw
ugwngogpv"nc"rnwu"xcnwg"chhfitgpvg"cwz"dkgpu"efiffiu"ugnqp"ng"ecu."fgxkgppgpv"korqucdngu"cw"pqo"fw
qw"fgu"dfipfihkekcktgu"fg"nc"vtcpuokuukqp"cw"vkvtg"fg"nÓcppfig"cw"eqwtu"fg"ncswgnng"nÓfixfipgogpv"ogvvcpv
hkp"cw"tgrqtv"kpvgtxkgpv

Eg"fkurqukvkh"pg"rgwv"‒vtg"eqodkpfi"cxge"nÓgzqpfitcvkqp"fgu"rnwu"xcnwgu"rtfixwgu" "nÓctvkeng"373"ugrvkgu
fw"EIK"pk"cxge"ng"tfiikog"fÓgzqpfitcvkqp"fg"nc"xcngwt"fgu"finfiogpvu"efiffiu"*ctvkeng"45:"swkpfgekgu"EIK+

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
4314:
B. Coût fiscal pour la société bénéficiaire

1. Application de l’article 151 octies du CGI

NÓcrrnkecvkqp"fw"tfiikog"fg"hcxgwt"fg"nÓctvkeng"373"qevkgu"fw"E0I0K0"rgtogv" "nÓcrrqtvgwt"fÓfiejcrrgt
cwz"rnwu/xcnwgu"uwt"ngu"finfiogpvu"coqtvkuucdngu0"Nc"uqekfivfi"dfipfihkekcktg"fg"nÓcrrqtv"uÓgpicig."swcpv"
gnng." "ngu"tfikpvfiitgt"fcpu"ugu"rtqrtgu"tfiuwnvcvu0"Gnngu"uqpv"fqpe"tfikpvfiitfigu"fcpu"ngu"dfipfihkegu
korqucdngu"cw"vcwz"fg"ftqkv"eqoowp"fg"nc"uqekfivfi"dfipfihkekcktg"fg"nÓcrrqtv0

Nc"uqekfivfi"dfipfihkekcktg"guv"cwvqtkufig" "tfirctvkt"nc"uqoog" "tfikpvfiitgt."rct"rctvu"fiicngu."uwt"wpg"fwtfig

fg"7"cpu."xqktg"fg"37"cpu"nqtuswg"nÓcrrqtv"rqtvg"uwt"fgu"koogwdngu"qw"fgu"ftqkvu"kooqdknkgtu0

Gp"eqpvtgrctvkg."ngu"coqtvkuugogpvu"gp"tfiuwnvcpv"gv"ngu"rnwu/xcnwgu"rquvfitkgwtgu"ugtqpv"ecnewnfiu"uwt
ngu"xcngwtu"fÓcrrqtv."eg"swk"rgtogv" "nc"uqekfivfi"fg"rtcvkswgt"wpg"tfifixcnwcvkqp"fg"hckv"fg"uqp"dkncp0

Ngu"rtqhkvu"chhfitgpvu"cwz"uvqemu"pg"uqpv"rcu"korqufiu"cw"pqo"fg"nÓcrrqtvgwt." "eqpfkvkqp"swg"nc
uqekfivfi"dfipfihkekcktg"fg"nÓcrrqtv"kpuetkxg"egu"uvqemu" "nÓcevkh"fg"uqp"dkncp" "nc"xcngwt"eqorvcdng"rqwt
ncswgnng"knu"hkiwtckgpv"cw"fgtpkgt"dkncp"fg"nÓgpvtgrtkug"crrqtvgwug0"Fcpu"eg"ecu."ng"rtqhkv"guv"korqufi"cw
pkxgcw"fg"nc"uqekfivfi"nqtuswg"egnng/ek"eflfg"ngu"uvqemu"gp"ecwug0

2. Enregistrement

Eqoog"vqwv"cwvtg"cevg"eqpuvcvcpv"nc"owvcvkqp"fÓwp"dkgp."nÓcrrqtv"fw"hqpfu"fg"eqoogteg"gp"uqekfivfi
fqkv"‒vtg"rtfiugpvfi" "nc"hqtocnkvfi"fg"nÓgptgikuvtgogpv."gp"rtkpekrg"fcpu"ng"oqku"swk"uwkv"uc"tficnkucvkqp0

CwlqwtfÓjwk."vtcpuhqtogt"wpg"gpvtgrtkug"kpfkxkfwgnng"gp"uqekfivfi"pg"rqug"rnwu."hkuecngogpv"rctncpv."fg
tfign"rtqdnflog."fw"oqkpu"uk"ngu"rctvkgu"rtgppgpv"nc"rtfiecwvkqp"fg"uÓgp"vgpkt"cwz"eqpfkvkqpu"gzkifigu"rct
ng"E0I0K0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
4414:
Kn"uwhhkv."rqwt"uÓgp"eqpxckpetg."fg"eqorctgt"ng"ftqkv"ifipfitcn"fg"nc"vtcpuokuukqp"cwz"tfiikogu"fg"hcxgwt
rtfixwu"fcpu"egtvckpu"ecu0

Wpg"tgoctswg"rtficncdng"uÓkorqug."ngu"ftqkvu"fÓgptgikuvtgogpv"ugtqpv"ecnewnfiu"uwt"nc"xcngwt"ffienctfig
fcpu"nÓcevg"gv"fqpv."dkgp"gpvgpfw."nÓcfokpkuvtcvkqp"hkuecng"rqwttc"eqpvguvgt"ng"oqpvcpv."gp"kpxqswcpv
nÓkpuwhhkucpeg."ukpqp"o‒og"nÓgzkuvgpeg"fÓwp"Å"fguuqwu/fg/vcdng"Ç0

Kn"rctc v"kpwvkng"fg"rtfiekugt."gp"rctvkewnkgt"nqtuswg"nc"ocwxckug"hqk"fgu"fgwz"rctvkgu"rgwv"‒vtg"tgvgpwg.
swg"ngu"ucpevkqpu"rgwxgpv"‒vtg"pqp"ugwngogpv"hkuecngu"*cogpfg"fg"62"'"fgu"ftqkvu+."ocku"cwuuk
ekxkngu"gv"rfipcngu0

Cxcpv"fÓgp"cttkxgt"n ."wpg"fkxgtigpeg"fÓcrrtfiekcvkqp"gpvtg"ng"eqpvtkdwcdng"gv"nÓcfokpkuvtcvkqp"hkuecng
rgwv"rnwu"ukorngogpv"‒vtg"uqwokug" "nÓcrrtfiekcvkqp"fÓwpg"eqookuukqp"ffirctvgogpvcng"fg"eqpeknkcvkqp0

Xgpqpu/gp"cwz"ftqkvu"fÓgptgikuvtgogpv."nguswgnu"uqpv"fwu"nqtuswÓkn"{"c"owvcvkqp" "vkvtg"qpfitgwz"*xgpvg.
fiejcpig."crrqtvu+"qw" "vkvtg"itcvwkv"*fqpcvkqp"qw"uweeguukqp+0

a) Mutations à titre onéreux

,"Ftqkv"eqoowp

Ngu"eguukqpu"fg"hqpfu"fg"eqoogteg"uqpv"uqwokugu" "fgu"ftqkvu"rtqrqtvkqppgnu."swk"eqpuvkvwgpv"wpg
urfiekhkekvfi"htcp›ckug"fcpu"nc"hkuecnkvfi"gwtqrfigppg0

Htcevkqp"fw"rtkz"Korqukvkqp

Kphfitkgwtg" "45"222"Ú"2"'

ocku"ftqkv"hkzg"fg"47"gwtqu

Fg"45"222"Ú" "329"222"Ú"5"'

Fg"329"222"Ú" "422"222"Ú"5"'

Uwrfitkgwtg" "422"222"Ú"7"'

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
4514:
,"Tfiikogu"urfiekcwz"rgtocpgpvu

Fgu"tfiikogu"fg"hcxgwt"gzkuvgpv"fcpu"egtvckpu"fqockpgu."pqvcoogpv"<

̋ Ceswkukvkqp"fcpu"ng"ecftg"fg"nÓcofipcigogpv"fw"vgttkvqktg"<"ceswkukvkqp"fcpu"egtvckpgu"|qpgu
*|qpgu"fÓckfg" "hkpcnkvfi"tfiikqpcng"*CHT+."|qpgu"fg"tgxkvcnkucvkqp"twtcng"*¥TT+."vgttkvqktgu"twtcwz
fg"ffixgnqrrgogpv"rtkqtkvcktg"*VTFR+."|qpgu"fg"tgf{pcokucvkqp"wtdckpg"*¥TW++"qw"qrfitcvkqpu
uwuegrvkdngu"fg"dfipfihkekgt"fg"nÓgzqpfitcvkqp"vgorqtcktg"fg"vczg"rtqhguukqppgnng
̋ Ngu"ffidkvu"fg"dqkuuqpu"fcpu"egtvckpu"ecu.
̋ Ngu"cejcvu"fg"hqpfu"ghhgevwfiu"gp"xwg"fg"nc"tgxgpvg"rct"ngu"octejcpfu"fg"dkgpu0

Wp"hqpfu"fg"eqoogteg"ug"eqorqucpv"fÓfinfiogpvu"fkurctcvgu."ngu"ftqkvu"fÓgptgikuvtgogpv"pg"uqpv"rcu
crrnkswfiu"wpkhqtofiogpv"uwt"ngwt"vqvcnkvfi."ckpuk"ngu"octejcpfkugu"pgwxgu"uqpv"uqwokugu" "nc"V0X0C0.
tfiewrfitfig"rct"nc"uqekfivfi"dfipfihkekcktg."ngu"dtgxgvu"fÓkpxgpvkqp"gv"fkxgtu"rtqefiffiu"fg"hcdtkecvkqp"uqpv
gzqpfitfiu"fg"ftqkvu."ngu"koogwdngu"swk"pg"hqpv"rcu"rctvkg"kpvfiitcpvg"fw"hqpfu"fg"eqoogteg."uwkxgpv
ngwt"rtqrtg"tfiikog."ngu"ftqkvu"uqpv"fg"7"'0"Ngu"etficpegu"gv"fgvvgu"swk"pg"hqpv"rcu"pqp"rnwu
lwtkfkswgogpv"rctvkg"fw"hqpfu"fg"eqoogteg."pg"uqpv"rcu"rtkugu"gp"eqorvg"fcpu"ng"ecnewn"fgu"ftqkvu0

,"Crrqtv"fw"hqpfu"fg"eqoogteg"gp"uqekfivfi

Ngu"ftqkvu"gzkikdngu"xctkgpv"eqorvg"vgpw"fg"nc"pcvwtg"fgu"crrqtvu."ugnqp"wpg"encuukhkecvkqp"ffil
fixqswfig0

̋ Ngu"crrqtvu"rwtu"gv"ukorngu

Knu"uqpv"gzqpfitfiu"fg"ftqkv"hkzg"uk"nÓqrfitcvkqp"guv"tficnkufig"nqtu"fg"nc"eqpuvkvwvkqp"fg"nc"uqekfivfi"gv"uk
n)crrqtvgwt"rtgpf"nÓgpicigogpv"fg"eqpugtxgt"rgpfcpv"5"cpu"ngu"vkvtgu"tgoku"gp"eqpvtgrctvkg"fg
nÓcrrqtv0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
4614:
 ̋ Ngu"crrqtvu" "vkvtg"qpfitgwz

Tcrrgnqpu"swg"fcpu"eg"v{rg"fÓcrrqtv."nÓcuuqekfi"ug"hckv"tfiowpfitgt"pqp"rct"fgu"rctvu"fg"nc"uqekfivfi"swk
ngu"tg›qkv."ocku"rct"wpg"eqpvtgrctvkg"uqwuvtckvg"cwz"tkuswgu"uqekcwz"*wpg"tgeqppckuucpeg"fg"fgvvgu.
wpg"kpuetkrvkqp"fg"etficpeg"cw"etfifkv"fÓwp"eqorvg"eqwtcpv"qw."rnwu"uqwxgpv"gpeqtg."rct"wpg"rtkug"gp
ejctig"fw"rcuukh+0

Ngu"crrqtvu" "vkvtg"qpfitgwz"uqpv"cpcn{ufiu"gv"vczfiu"eqoog"wpg"xgpvg."gv"fqpe"uqwoku"cwz"ftqkvu"fg
owvcvkqp" "vkvtg"qpfitgwz"qtfkpcktg"gp"crrnkecvkqp"fw"dctflog"rtqitguukh"ffil "fixqswfi0

̋ Ngu"crrqtvu"okzvgu

Knu"uwkxgpv"ejcewp"fgu"fgwz"tfiikogu." "eqpewttgpeg"fg"nÓchhgevcvkqp"swk"guv"hckvg"fgu"dkgpu"crrqtvfiu0

Qt." "eqpfkvkqp"fg"ng"rtfiekugt"fcpu"nÓcevg."ngu"rctvkgu"qpv"vqwvg"nkdgtvfi"rqwt"ffiekfgt"nguswgnu"fgu
crrqtvu"ugtqpv"ghhgevwfiu"gp"tfiowpfitcvkqp"fg"ftqkvu"uqekcwz"gv"nguswgnu"ugtqpv"eqpukffitfiu" "vkvtg
qpfitgwz0

Qp"cwtc"fqpe"kpvfit‒v" "korwvgt"ng"rcuukh"rct"rtkqtkvfi"uwt"fgu"dkgpu"fÓcevkh"fqpv"nc"xgpvg"pg"uwrrqtvgtckv
rcu"fg"ftqkvu"fg"owvcvkqp"*gurflegu."etficpegu."000+"qw"gpeqtg"uwt"fgu"dkgpu"tgngxcpv"fg"nc"V0X0C0
*pqvcoogpv"fgu"octejcpfkugu"pgwxgu+0

,"Ecu"rctvkewnkgt"fg"nc"okug"gp"uqekfivfi"fÓwpg"gpvtgrtkug"kpfkxkfwgnng

Fgrwku"ng"3gt"lcpxkgt"4222."n)crrqtv"gp"uqekfivfi"f)wpg"gpvtgrtkug"kpfkxkfwgnng"guv"gzqpfitfi"fg"ftqkvu
fÓgptgikuvtgogpv"uk"<

̋ Nc"vtcpuokuukqp"rqtvg."eqoog"gp"ocvkfltg"fg"rnwu/xcnwgu."uwt"nÓgpugodng"fgu"finfiogpvu
chhgevfiu" "nÓgzrnqkvcvkqp"gv"hckucpv"rctvkg"kpvfiitcpvg"fw"hqpfu0"Wpg"egtvckpg"ofihkcpeg"uwdukuvg
nqtuswg"nÓqrfitcvkqp"uÓceeqorcipg"fÓwp"crrqtv"fÓkoogwdng0

Ng"tfiikog"fg"hcxgwt"tguvg"ceswku."ocku"gpeqtg"hcwv/kn"swg"hqpfu"rtqhguukqppgn"gv"koogwdng"uqkgpv
vtcpuhfitfiu"ukownvcpfiogpv"gv"swÓcwewp"fqwvg"pg"uwdukuvg"swcpv" "nÓchhgevcvkqp"fw"dkgp"kooqdknkgt"
nÓgzrnqkvcvkqp0

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
4714:
 ̋ NÓcrrqtvgwt"rtgpf"gzrnkekvgogpv."gp"pÓqwdnkcpv"rcu"fg"ng"rtfiekugt"fcpu"nÓcevg"o‒og.
nÓgpicigogpv"fg"eqpugtxgt"ngu"vkvtgu"tg›wu"rgpfcpv"5"cpu"cw"oqkpu0
̋ NÓqrfitcvkqp"guv"hckvg"nqtu"fg"nc"eqpuvkvwvkqp"fg"nc"uqekfivfi0

Pqvg"<"Egvvg"gzqpfitcvkqp"guv"cwuuk"crrnkecdng"uqwu"tfiugtxg"fw"o‒og"gpicigogpv"nqtuswg"nc"uqekfivfi
pqwxgnng"dfipfihkekcktg"fg"nÓcrrqtv"rtgpf"gp"ejctig"ng"rcuukh"fg"nÓcrrqtvgwt0

b) Les mutations à titre gratuit

,"Gzqpfitcvkqp"rctvkgnng"fgu"ftqkvu"fg"owvcvkqp

Uqpv"gzqpfitfigu"fg"ftqkvu"fg"owvcvkqp" "vkvtg"itcvwkv." "eqpewttgpeg"fg"97'"fg"ngwt"xcngwt."ngu

vtcpuokuukqpu"rct"ffieflu"qw"gpvtg"xkhu"fgu"dkgpu"ogwdngu"gv"koogwdngu."eqtrqtgnu"qw"kpeqtrqtgnu
chhgevfiu" "nÓgzrnqkvcvkqp"fÓwpg"gpvtgrtkug"kpfkxkfwgnng"c{cpv"wpg"cevkxkvfi"kpfwuvtkgnng."eqoogtekcng.
ctvkucpcng."citkeqng"qw"nkdfitcng"*ctvkeng"9:9"E"fw"EIK+0

NÓgzqpfitcvkqp"rctvkgnng"uÓcrrnkswg"nqtuswg"ngu"eqpfkvkqpu"uwkxcpvgu"uqpv"tgornkgu"<

̋ NÓgpvtgrtkug"fqkv"cxqkt"fivfi"ffivgpwg"rgpfcpv"4"cpu"rct"ng"ffihwpv"qw"rct"ng"fqpcvgwt"uk"egnwk/ek
nÓcxckv"ceswkug" "vkvtg"qpfitgwz0"Cwewpg"fwtfig"fg"ffivgpvkqp"pÓguv"gp"tgxcpejg"gzkifig"gp"ecu"fg
owvcvkqp" "vkvtg"itcvwkv"qw"gp"ecu"fg"etficvkqp0
̋ Ejcewp"fgu"jfitkvkgtu."fqpcvcktgu"qw"nfiicvcktgu"fqkv"rtgpftg"fcpu"nc"ffienctcvkqp"fg"uweeguukqp
qw"nÓcevg"fg"fqpcvkqp."rqwt"nwk"gv"ugu"c{cpvu"ecwug" "vkvtg"itcvwkv."nÓgpicigogpv"fg"eqpugtxgt
rgpfcpv"6"cpu" "eqorvgt"fg"nc"vtcpuokuukqp"ngu"dkgpu"chhgevfiu" "nÓgzrnqkvcvkqp"fg"nÓgpvtgrtkug.
̋ NÓwp"fgu"jfitkvkgtu."fqpcvcktgu"qw"nfiicvcktgu"c{cpv"rtku"nÓgpicigogpv"fg"eqpugtxcvkqp"fqkv
ghhgevkxgogpv"rqwtuwkxtg"rgpfcpv"5"cpu"nÓgzrnqkvcvkqp"fg"nÓgpvtgrtkug0

,"Ecnewn"fgu"ftqkvu

NÓcvvgpvkqp"fw"ejgh"fÓgpvtgrtkug"swk"uqwjckvg"vtcpuogvvtg"uqp"gpvtgrtkug"rct"nc"xqkg"fg"nc"fqpcvkqp"fqkv
‒vtg"cvvktfig"rct"wpg"fkurqukvkqp"rctvkewnkfltgogpv"i‒pcpvg"u)kn"uwdukuvg"wp"rcuukh0"Nc"tfling"xgwv."gp
ghhgv."swg"ngu"ftqkvu"fg"fqpcvkqp"uqkgpv"nkswkffiu"Å"ucpu"fkuvtcevkqp"fgu"ejctigu"Ç."eg"swk"ukipkhkg"swÓkn

Ftqkvu"fg"tgrtqfwevkqp"tfiugtxfiu"$ngu"EEK"f)Cnuceg$
Ngu"pqvgu"f)kphqtocvkqp"fgu"EEK"f)Cnuceg"uqpv"tfiiwnkfltgogpv"okugu" "lqwt0
Pqwu"xqwu"kpxkvqpu" "xfitkhkgt"uwt"yyy0cnucgeq0eqo"swg"xqwu"‒vgu"dkgp"gp"rquuguukqp"fg"nc"fgtpkfltg
xgtukqp0
4814:
pÓguv"rcu"rquukdng"fg"tgvtcpejgt"fg"nc"xcngwt"fgu"dkgpu"fqppfiu"ng"oqpvcpv"fgu"fgvvgu"qw"ejctigu
korqufigu"rct"ng"fqpcvgwt"cw"fqpcvcktg0"Kn"rgwv"gp"tfiuwnvgt"wpg"ejctig"hkuecng"rqwxcpv"tgpftg
kortcvkecdng."qw"gp"vqwv"ecu"hqtv"qpfitgwug."nc"fqpcvkqp"fÓwpg"gpvtgrtkug"uk"egnng/ek"uwrrqtvg"wp"rcuukh
swg"ng"fqpcvgwt"pg"rgwv"cuuwogt"nwk/o‒og0

,"Rckgogpv"fgu"ftqkvu

Gp"rtkpekrg."ngu"ftqkvu"fg"uweeguukqp"qw"fg"fqpcvkqp"fqkxgpv"‒vtg"ceswkvvfiu"cw"eqorvcpv."uqwu
tfiugtxg"fg"swgnswgu"rquukdknkvfiu"fg"rckgogpv"htcevkqppfi"qw"fkhhfitfi."fcpu"egtvckpu"ecu0

UÓcikuucpv"vqwvghqku"fg"nc"vtcpuokuukqp"fÓgpvtgrtkugu"kpfkxkfwgnngu."eqoog"fw"tguvg"fgu"vkvtgu"fg
uqekfivfiu"pqp"eqvfigu."nÓctv0"5;9/C"fg"nÓcppgzg"KKK"fw"E0I0K0"cofipcig"wp"tfiikog"fg"hcxgwt"<"rgpfcpv"7
cpu."ng"dfipfihkekcktg"rgwv"ug"eqpvgpvgt"fw"xgtugogpv"cppwgn"fgu"ugwnu"kpvfit‒vu."rwku"ceswkvvgt"ngu"ftqkvu
htcevkqppfiu"uwt"32"cpu" "tckuqp"fg"3142flog"vqwu"ngu"8"oqku"cuuqtvk"fÓwp"kpvfit‒v"gzkikdng
ugoguvtkgnngogpv"gv"ecnewnfi"cw"vcwz"nfiicn0

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