{"id":12649,"date":"2024-02-25T06:00:26","date_gmt":"2024-02-25T05:00:26","guid":{"rendered":"https:\/\/www.lemonde.fr\/argent\/article\/2024\/02\/25\/quel-est-le-sort-des-actions-gratuites-dans-une-succession_6218452_1657007.html"},"modified":"2024-02-25T06:00:26","modified_gmt":"2024-02-25T05:00:26","slug":"quel-est-le-sort-des-actions-gratuites-dans-une-succession","status":"publish","type":"post","link":"https:\/\/jeunediplome.net\/quel-est-le-sort-des-actions-gratuites-dans-une-succession\/","title":{"rendered":"Quel est le sort des actions gratuites dans une succession\u00a0?"},"content":{"rendered":"<div><img src=\"https:\/\/img.lemde.fr\/2023\/04\/17\/0\/0\/3000\/2000\/1440\/960\/60\/0\/9b5f2ef_1681721636273-poiuyt.jpg\" class=\"ff-og-image-inserted\"><\/div>\n<p class=\"article__fact article__fact--neutral\">Question \u00e0 un expert<\/p>\n<p class=\"article__cite\">Que deviennent les actions gratuites au d\u00e9c\u00e8s de leur d\u00e9tenteur&nbsp;?<\/p>\n<p class=\"article__paragraph \">Les entreprises <a href=\"https:\/\/www.lemonde.fr\/emploi\/article\/2023\/10\/16\/l-actionnariat-salarie-se-developpe-doucement-dans-les-entreprises-de-taille-intermediaire_6194770_1698637.html\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Nouvelle fen\u00eatre\">attribuent parfois un certain nombre de leurs propres actions \u00e0 leurs salari\u00e9s<\/a>. Ces derniers n\u2019en deviennent propri\u00e9taires qu\u2019au terme d\u2019une \u00ab&nbsp;p\u00e9riode d\u2019acquisition&nbsp;\u00bb, et ne peuvent les vendre qu\u2019au terme d\u2019une \u00ab&nbsp;p\u00e9riode de conservation&nbsp;\u00bb. Les dur\u00e9es de ces p\u00e9riodes sont fix\u00e9es par l\u2019entreprise (<a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F2911\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Nouvelle fen\u00eatre\">dans certaines limites<\/a>).<\/p>\n<section class=\"catcher catcher--favoris\" readability=\"0.78461538461538\">\n<p> <button class=\"lmd-btn-icon lmd-btn-icon--primary lmd-btn-icon--m js-trigger-favorite js-lmd-dropdown-favorite-toggler\" aria-expanded=\"false\" aria-haspopup=\"true\" aria-controls=\"lmd-dropdown-favorite\" aria-label=\"Ajouter \u00e0 vos s\u00e9lections\" data-article-id=\"3336696\" data-position=\"lire aussi\" data-url=\"https:\/\/www.lemonde.fr\/argent\/article\/2023\/11\/05\/a-la-succession-faut-il-declarer-les-petites-sommes-recues-de-ses-parents_6198316_1657007.html\" data-status> <span class=\"icon__favorites\"><\/span> <span class=\"js-btn-icon-tooltip\" aria-hidden=\"true\">Ajouter \u00e0 vos s\u00e9lections<\/span> <\/button> <\/p>\n<\/section>\n<p class=\"article__paragraph \">Si le b\u00e9n\u00e9ficiaire de ces actions gratuites (l\u2019\u00ab&nbsp;attributaire&nbsp;\u00bb) d\u00e9c\u00e8de pendant la p\u00e9riode d\u2019acquisition, ses h\u00e9ritiers peuvent demander l\u2019attribution des actions dans un d\u00e9lai de six mois \u00e0 compter du d\u00e9c\u00e8s. L\u2019attribution des actions deviendra d\u00e9finitive au moment de la demande et les h\u00e9ritiers pourront les c\u00e9der sans avoir \u00e0 respecter de d\u00e9lai de conservation.<\/p>\n<h2 class=\"article__sub-title\">Plus-value purg\u00e9e par le d\u00e9c\u00e8s<\/h2>\n<p class=\"article__paragraph \">Dans ce cas de figure, les actions gratuites n\u2019entrent pas dans l\u2019actif successoral taxable du d\u00e9funt. Les h\u00e9ritiers seront impos\u00e9s lors de la cession des titres, selon les m\u00eames r\u00e8gles que celles qui se seraient appliqu\u00e9es au d\u00e9funt (<a href=\"https:\/\/www.impots.gouv.fr\/particulier\/questions\/mon-entreprise-ma-attribue-des-actions-gratuites-comment-sera-impose-le-gain\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Nouvelle fen\u00eatre\">elles varient selon la date d\u2019attribution des actions<\/a>), s\u2019ils respectent le d\u00e9lai de conservation. A d\u00e9faut, l\u2019imposition se fera sans avantage particulier.<\/p>\n<section class=\"catcher catcher--favoris\" readability=\"0.61924686192469\">\n<p> <button class=\"lmd-btn-icon lmd-btn-icon--primary lmd-btn-icon--m js-trigger-favorite js-lmd-dropdown-favorite-toggler\" aria-expanded=\"false\" aria-haspopup=\"true\" aria-controls=\"lmd-dropdown-favorite\" aria-label=\"Ajouter \u00e0 vos s\u00e9lections\" data-article-id=\"3355604\" data-position=\"lire aussi\" data-url=\"https:\/\/www.lemonde.fr\/argent\/article\/2024\/02\/01\/ce-qui-change-le-1-fevrier-pour-votre-budget-tarifs-de-l-electricite-des-peages-et-des-taxis-taux-du-livret-a-et-du-lep-droits-de-succession_6214179_1657007.html\" data-status> <span class=\"icon__favorites\"><\/span> <span class=\"js-btn-icon-tooltip\" aria-hidden=\"true\">Ajouter \u00e0 vos s\u00e9lections<\/span> <\/button> <\/p>\n<\/section>\n<p class=\"article__paragraph \">En revanche, si l\u2019attributaire meurt apr\u00e8s la p\u00e9riode d\u2019acquisition des actions gratuites, elles entrent dans l\u2019actif successoral taxable. La plus-value de cession est purg\u00e9e par le d\u00e9c\u00e8s. Mais l\u2019obligation de conservation des actions prend fin.<\/p>\n<section class=\"catcher catcher--favoris\" readability=\"1.2268907563025\">\n<p> <button class=\"lmd-btn-icon lmd-btn-icon--primary lmd-btn-icon--m js-trigger-favorite js-lmd-dropdown-favorite-toggler\" aria-expanded=\"false\" aria-haspopup=\"true\" aria-controls=\"lmd-dropdown-favorite\" aria-label=\"Ajouter \u00e0 vos s\u00e9lections\" data-article-id=\"3351501\" data-position=\"lire aussi\" data-url=\"https:\/\/www.lemonde.fr\/argent\/article\/2024\/01\/15\/communaute-de-biens-divorce-et-stock-options_6210844_1657007.html\" data-status> <span class=\"icon__favorites\"><\/span> <span class=\"js-btn-icon-tooltip\" aria-hidden=\"true\">Ajouter \u00e0 vos s\u00e9lections<\/span> <\/button> <\/p>\n<\/section>\n<section class=\"author\" readability=\"0\">\n<p class=\"article__author-container\"> <span class=\"author__detail\"><a class=\"article__author-link\" href=\"https:\/\/www.lemonde.fr\/signataires\/lucie-dugue\/\"> <span class=\"author__name\">Lucie Dugu\u00e9<\/span><span class=\"author__desc\">(Ing\u00e9nieure patrimoniale, Edmond de Rothschild)<\/span><\/a><\/span> <\/p>\n<\/section>\n<section class=\"article__reactions\">\n<section id=\"js-paywall-comments\" class=\"paywall__comments\" readability=\"1.8571428571429\">\n<header class=\"paywall__comments-header\" readability=\"4\">\n<p>L\u2019espace des contributions est r\u00e9serv\u00e9 aux abonn\u00e9s.<\/p>\n<p>Abonnez-vous pour acc\u00e9der \u00e0 cet espace d\u2019\u00e9change et contribuer \u00e0 la discussion.<\/p>\n<\/header>\n<section class=\"paywall__comments-btn\">\n<section class=\"paywall__comments-subscribe\"><a href=\"https:\/\/abo.lemonde.fr\/?lmd_medium=BOUTONS_LMFR&amp;lmd_campaign=CONTRIBUTION_ARTICLE\" class=\"btn btn--premium js-btn-premium\" rel=\"nofollow\">S\u2019abonner<\/a> <\/section>\n<\/section>\n<section class=\"paywall__comments-close\"><\/section>\n<\/section>\n<p class=\"comments__active comments__tooltip\">Contribuer<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Question \u00e0 un expert Que deviennent les actions gratuites au d\u00e9c\u00e8s de leur d\u00e9tenteur&nbsp;? Les entreprises attribuent parfois un certain nombre de leurs propres actions \u00e0 leurs salari\u00e9s. Ces derniers n\u2019en deviennent propri\u00e9taires qu\u2019au terme d\u2019une \u00ab&nbsp;p\u00e9riode d\u2019acquisition&nbsp;\u00bb, et ne peuvent les vendre qu\u2019au terme d\u2019une \u00ab&nbsp;p\u00e9riode de conservation&nbsp;\u00bb. Les dur\u00e9es de ces p\u00e9riodes sont<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/jeunediplome.net\/quel-est-le-sort-des-actions-gratuites-dans-une-succession\/\" class=\"home-blog-btn\">Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/jeunediplome.net\/wp-json\/wp\/v2\/posts\/12649"}],"collection":[{"href":"https:\/\/jeunediplome.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jeunediplome.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jeunediplome.net\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jeunediplome.net\/wp-json\/wp\/v2\/comments?post=12649"}],"version-history":[{"count":0,"href":"https:\/\/jeunediplome.net\/wp-json\/wp\/v2\/posts\/12649\/revisions"}],"wp:attachment":[{"href":"https:\/\/jeunediplome.net\/wp-json\/wp\/v2\/media?parent=12649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jeunediplome.net\/wp-json\/wp\/v2\/categories?post=12649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jeunediplome.net\/wp-json\/wp\/v2\/tags?post=12649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}