{"id":7460,"date":"2021-06-05T10:55:09","date_gmt":"2021-06-05T09:55:09","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/?post_type=actualites&#038;p=7460"},"modified":"2021-11-22T14:44:58","modified_gmt":"2021-11-22T13:44:58","slug":"comment-transmettre-mon-entreprise","status":"publish","type":"actualites","link":"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/","title":{"rendered":"Comment transmettre mon entreprise?"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-hukg3o-678b06a6193d123e159c43b6134a9edc main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-7460'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-fwp89g-153908bffb034eb9e83b5a51e0377e24\">\n#top .av-special-heading.av-fwp89g-153908bffb034eb9e83b5a51e0377e24{\npadding-bottom:10px;\nfont-size:36px;\n}\nbody .av-special-heading.av-fwp89g-153908bffb034eb9e83b5a51e0377e24 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-fwp89g-153908bffb034eb9e83b5a51e0377e24 .av-special-heading-tag{\nfont-size:36px;\n}\n.av-special-heading.av-fwp89g-153908bffb034eb9e83b5a51e0377e24 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-fwp89g-153908bffb034eb9e83b5a51e0377e24 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-fwp89g-153908bffb034eb9e83b5a51e0377e24 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-fwp89g-153908bffb034eb9e83b5a51e0377e24 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_two_third  avia-builder-el-first  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Un ex\u00e9cuteur testamentaire : \u00e0 quoi \u00e7a sert ?<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-e0wtbo-e894c287f0f7c09cd0edc81710a94448\">\n.flex_column.av-e0wtbo-e894c287f0f7c09cd0edc81710a94448{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-e0wtbo-e894c287f0f7c09cd0edc81710a94448 av_two_third  avia-builder-el-2  el_after_av_heading  el_before_av_one_fourth  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kpjkwxix-5e79c85561c07ca19c82723a480683a0\">\n#top .av-special-heading.av-kpjkwxix-5e79c85561c07ca19c82723a480683a0{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kpjkwxix-5e79c85561c07ca19c82723a480683a0 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kpjkwxix-5e79c85561c07ca19c82723a480683a0 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kpjkwxix-5e79c85561c07ca19c82723a480683a0 av-special-heading-h2 blockquote modern-quote  avia-builder-el-3  el_before_av_textblock  avia-builder-el-first  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >J\u2019arrive \u00e0 la retraite apr\u00e8s avoir exploit\u00e9 pendant de nombreuses ann\u00e9es mon entreprise en qualit\u00e9 d\u2019ind\u00e9pendant. Que puis-je faire afin de pr\u00e9parer au mieux son transfert de mon vivant ou dans le cadre de ma succession?<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-kpjkxtoi-46014c43e47022dcb8bc264aaf134b11 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: justify;\">Il n\u2019est pas rare qu\u2019une personne ayant exploit\u00e9 pendant plusieurs ann\u00e9es son entreprise en qualit\u00e9 d\u2019ind\u00e9pendant, sous la forme d\u2019une \u00abraison individuelle\u00bb, se pose la question, \u00e0 un certain \u00e2ge, de la transmission de son entreprise, que ce soit de son vivant, avant de prendre sa retraite ou, en cas de d\u00e9c\u00e8s, dans le cadre de sa succession.<\/p>\n<p style=\"text-align: justify;\">A ce sujet, outre les questions de la qualit\u00e9 du repreneur potentiel et de la fixation de la valeur de la soci\u00e9t\u00e9, celle de la forme de l\u2019entreprise jouera un r\u00f4le important. En effet, le chef d\u2019entreprise a la possibilit\u00e9 de simplifier la proc\u00e9dure de transmission de son affaire, que celle-ci se fasse de son vivant ou dans sa succession, en transformant son entreprise \u2014 \u00abraison individuelle\u00bb \u2014 en une \u00absoci\u00e9t\u00e9 de capitaux\u00bb (S\u00e0rl = soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e ou SA = soci\u00e9t\u00e9 anonyme, \u00e0 choix). Par cette transformation, les actifs et des passifs de l\u2019entreprise sont transf\u00e9r\u00e9s \u00e0 la soci\u00e9t\u00e9. Celle-ci est divis\u00e9e en parts (\u00abparts sociales\u00bb ou \u00abactions\u00bb) dont l\u2019entrepreneur est propri\u00e9taire et qu\u2019il sera, alors, plus ais\u00e9 de transmettre. La cession s\u2019op\u00e8re en effet par un simple transfert au repreneur des parts de la soci\u00e9t\u00e9.<\/p>\n<p style=\"text-align: justify;\">Cela permet \u00e9galement, dans l\u2019hypoth\u00e8se o\u00f9 plusieurs personnes seraient int\u00e9ress\u00e9es par la reprise de la soci\u00e9t\u00e9, de pouvoir c\u00e9der les parts dans des proportions \u00e0 d\u00e9finir entre les diff\u00e9rents repreneurs.<\/p>\n<p style=\"text-align: justify;\">De plus, il est ainsi possible, pour le propri\u00e9taire de la soci\u00e9t\u00e9, de c\u00e9der \u2014 dans un premier temps \u2014 uniquement une partie de ses parts au repreneur, et non pas la totalit\u00e9, afin de pouvoir int\u00e9resser ce dernier \u00e0 la marche des affaires, avant de, finalement, lui transf\u00e9rer, quelques ann\u00e9es plus tard, le solde des parts.<\/p>\n<p style=\"text-align: justify;\">En outre, dans le cas o\u00f9 le propri\u00e9taire n\u2019envisagerait pas de c\u00e9der imm\u00e9diatement ses parts, mais souhaiterait d\u2019ores et d\u00e9j\u00e0 pr\u00e9voir ce qu\u2019il en adviendrait, dans le cas de son d\u00e9c\u00e8s, il lui est tout \u00e0 fait loisible de pr\u00e9voir, dans un testament, une attribution \u00e0 l\u2019un ou \u00e0 plusieurs de ses h\u00e9ritiers.<\/p>\n<p style=\"text-align: justify;\">La cr\u00e9ation d\u2019une soci\u00e9t\u00e9 de capitaux impliquera obligatoirement de passer devant un notaire et d\u2019avoir recours \u00e0 une fiduciaire, s\u2019agissant du contr\u00f4le de la valeur des actifs et des passifs de l\u2019entreprise.<\/p>\n<p style=\"text-align: justify;\">Enfin, il convient de relever que la transmission d\u2019une entreprise, sous quelque forme que ce soit, aura toujours des cons\u00e9quences fiscales importantes, tant pour l\u2019entreprise que pour son propri\u00e9taire, et aussi pour le repreneur. Ces cons\u00e9quences devront \u00eatre examin\u00e9es, suffisamment t\u00f4t avant le transfert, avec un sp\u00e9cialiste qui pourra alors proposer des solutions dans le but d\u2019\u00e9viter une charge fiscale trop importante. On ne peut ainsi que recommander \u00e0 un entrepreneur ind\u00e9pendant de commencer \u00e0 r\u00e9fl\u00e9chir assez t\u00f4t \u2014 id\u00e9alement une bonne dizaine d\u2019ann\u00e9es \u2014 avant de remettre les cl\u00e9s de son entreprise.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-c34dsk-1fd72bbdc1475a7597afc1c76a575824\">\n.flex_column.av-c34dsk-1fd72bbdc1475a7597afc1c76a575824{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-c34dsk-1fd72bbdc1475a7597afc1c76a575824 av_one_fourth  avia-builder-el-5  el_after_av_two_third  avia-builder-el-last  flex_column_div av-zero-column-padding  '     ><p><section  class='avia-team-member trs-notaire-author   avia-builder-el-6  el_before_av_heading  avia-builder-el-first '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class='team-img-container'><a href=\"https:\/\/www.swisnot.ch\/en\/notaire\/guignard-gilles\/\"><img decoding=\"async\" width=\"206\" height=\"268\" fetchpriority=\"high\" class='wp-image-3940 avia-img-lazy-loading-not-3940 avia_image avia_image_team' src=\"https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/guignard_gilles.jpg\" alt='Guignard Gilles'  itemprop=\"image\"  \/><\/a><div class='team-social'><div class='team-social-inner'><span class='hidden av_member_url_markup '  itemprop=\"url\" >https:\/\/www.swisnot.ch\/en\/notaire\/guignard-gilles\/<\/span><a rel='v:url' data-avia-tooltip=\"Page d\u00e9di\u00e9e\" target='_blank' class=' avia-team-icon ' href='https:\/\/www.swisnot.ch\/en\/notaire\/guignard-gilles\/' aria-hidden='true' data-av_icon='\ue80a' data-av_iconfont='entypo-fontello'><\/a><\/div><\/div><\/div><h3 class='team-member-name'    itemprop=\"name\" >Guignard Gilles<\/h3><div class='team-member-job-title '   itemprop=\"jobTitle\" >Notaire<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >swisNot - Le r\u00e9seau notarial suisse<\/span><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kpjky1mx-3a2babf77589d8f3f9007b705c97cd79\">\n#top .av-special-heading.av-kpjky1mx-3a2babf77589d8f3f9007b705c97cd79{\npadding-bottom:0;\ncolor:#98012e;\n}\nbody .av-special-heading.av-kpjky1mx-3a2babf77589d8f3f9007b705c97cd79 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kpjky1mx-3a2babf77589d8f3f9007b705c97cd79 .special-heading-inner-border{\nborder-color:#98012e;\n}\n.av-special-heading.av-kpjky1mx-3a2babf77589d8f3f9007b705c97cd79 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kpjky1mx-3a2babf77589d8f3f9007b705c97cd79 av-special-heading-h3 custom-color-heading blockquote modern-quote  avia-builder-el-7  el_after_trs_notaire_author  el_before_av_iconlist  av-linked-heading'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >CE QU\u2019IL FAUT RETENIR<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kpjkyma6-e76fb971fa89cdd3b018436f4a03e889\">\n#top .avia-icon-list-container.av-kpjkyma6-e76fb971fa89cdd3b018436f4a03e889 .iconlist_icon{\ncolor:#b02b2c;\nfont-size:16px;\n}\n#top .avia-icon-list-container.av-kpjkyma6-e76fb971fa89cdd3b018436f4a03e889 .iconlist_icon svg:first-child{\nstroke:#b02b2c;\nfill:#b02b2c;\nheight:16px;\nwidth:16px;\n}\n#top #wrap_all .avia-icon-list-container.av-kpjkyma6-e76fb971fa89cdd3b018436f4a03e889 .av_iconlist_title{\nfont-size:16px;\n}\n<\/style>\n<div  class='avia-icon-list-container av-kpjkyma6-e76fb971fa89cdd3b018436f4a03e889  avia-builder-el-8  el_after_av_heading  el_before_av_button '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-kpjkyma6-e76fb971fa89cdd3b018436f4a03e889 avia-iconlist-animate'>\n<li><div class='iconlist_icon av-kpjky943-8a6a3b11406391edcc8643e4ef3386d4 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue812' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: \"><\/header><div class='iconlist_content '  itemprop=\"text\" ><p style=\"text-align: justify;\">La transformation d\u2019une entreprise en raison individuelle en SA ou en S\u00e0rl pr\u00e9sente des avantages pour sa transmission.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-kpjkyf68-b175e12d5350ebe0e05bfe7d0f20c7c0 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue812' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: \"><\/header><div class='iconlist_content '  itemprop=\"text\" ><p style=\"text-align: justify;\">Mieux vaut se renseigner aupr\u00e8s de sp\u00e9cialistes \u2014 fiscalit\u00e9, comptabilit\u00e9, planification de retraite et de succession.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-kpjkyljj-418a8aa26a5c95f8e3d93038b133082f avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue812' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: \"><\/header><div class='iconlist_content '  itemprop=\"text\" ><p>Une telle op\u00e9ration exige une certaine dose d\u2019anticipation.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n<div  class='avia-button-wrap av-8p1nx0-1a60460d29db26414b398c3128e86140-wrap avia-button-center  avia-builder-el-9  el_after_av_iconlist  el_before_av_heading  trs-pdf-button'><a href='https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/06\/Comment_transmettre_mon_entreprise.pdf'  class='avia-button av-8p1nx0-1a60460d29db26414b398c3128e86140 av-link-btn avia-icon_select-yes-left-icon avia-size-medium avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\" Article (PDF)\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84d' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' > Article (PDF)<\/span><\/a><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7sxbtw-f550fe607fdcce632fd7a14dcfc4375b\">\n#top .av-special-heading.av-7sxbtw-f550fe607fdcce632fd7a14dcfc4375b{\nmargin:10px 0 0 0;\npadding-bottom:10px;\n}\nbody .av-special-heading.av-7sxbtw-f550fe607fdcce632fd7a14dcfc4375b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-7sxbtw-f550fe607fdcce632fd7a14dcfc4375b .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-7sxbtw-f550fe607fdcce632fd7a14dcfc4375b av-special-heading-h6 meta-heading blockquote modern-quote modern-centered  avia-builder-el-10  el_after_av_button  avia-builder-el-last '><h6 class='av-special-heading-tag '  itemprop=\"headline\"  >Publi\u00e9 dans le magazine g\u00e9n\u00e9rations par les notaires de swisNot<\/h6><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/p><\/div><\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-6hnxtw-4a4935d6ffd555a3ec11e6969bacfb7b main_color avia-section-default avia-no-border-styling  avia-builder-el-11  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-7460'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3qs1ys-69e876e46069f981ef02c0ce2612fe72\">\n#top .av-special-heading.av-3qs1ys-69e876e46069f981ef02c0ce2612fe72{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-3qs1ys-69e876e46069f981ef02c0ce2612fe72 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-3qs1ys-69e876e46069f981ef02c0ce2612fe72 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-3qs1ys-69e876e46069f981ef02c0ce2612fe72 av-special-heading-h3 blockquote modern-quote  avia-builder-el-12  el_before_av_masonry_entries  avia-builder-el-no-sibling  trs-special-underline'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Plus d\u2019actualit\u00e9s swisNot <\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<div id='av-masonry-1' class='av-masonry av-2fcnx0-a2e52425e86c6909aca73058b54ff90f noHover av-fixed-size av-large-gap av-hover-overlay-active av-masonry-animation-active av-masonry-col-flexible av-caption-always av-caption-style- av-masonry-entries ' data-post_id=\"7460\"><div class=\"av-masonry-container isotope av-js-disabled\"><div class='av-masonry-entry isotope-item av-masonry-item-no-image all_sort'><\/div><a href=\"https:\/\/www.swisnot.ch\/en\/actualites\/revision-du-droit-des-successions\/\"  id='av-masonry-1-item-7888' data-av-masonry-item='7888' class='av-masonry-entry isotope-item post-7888 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"R\u00e9vision du droit des successions\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >R\u00e9vision du droit des successions<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/en\/actualites\/le-casse-tete-de-la-succession-dans-les-familles-recomposees\/\"  id='av-masonry-1-item-9834' data-av-masonry-item='9834' class='av-masonry-entry isotope-item post-9834 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Le casse-t\u00eate de la succession dans les familles recompos\u00e9es\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Le casse-t\u00eate de la succession dans les familles recompos\u00e9es<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/en\/actualites\/la-procuration-ne-suffit-pas-toujours\/\"  id='av-masonry-1-item-9826' data-av-masonry-item='9826' class='av-masonry-entry isotope-item post-9826 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"La procuration ne suffit pas toujours\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >La procuration ne suffit pas toujours<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/en\/actualites\/donations-un-geste-a-double-tranchant\/\"  id='av-masonry-1-item-9821' data-av-masonry-item='9821' class='av-masonry-entry isotope-item post-9821 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Donations, un geste \u00e0 double tranchant\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Donations, un geste \u00e0 double tranchant<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/en\/actualites\/et-si-vous-netiez-plus-en-mesure-de-decider\/\"  id='av-masonry-1-item-9804' data-av-masonry-item='9804' class='av-masonry-entry isotope-item post-9804 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Et si vous n\u2019\u00e9tiez plus en mesure de d\u00e9cider ?\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Et si vous n\u2019\u00e9tiez plus en mesure de d\u00e9cider ?<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/en\/actualites\/preter-de-largent-a-ses-enfants\/\"  id='av-masonry-1-item-9777' data-av-masonry-item='9777' class='av-masonry-entry isotope-item post-9777 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Pr\u00eater de l\u2019argent \u00e0 ses enfants ?\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Pr\u00eater de l\u2019argent \u00e0 ses enfants ?<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><a class='av-masonry-pagination av-masonry-load-more' href='#load-more'  data-post_type='actualites'  data-link='category, 15'  data-term_rel='IN'  data-wc_prod_visible=''  data-wc_prod_hidden='hide'  data-wc_prod_featured=''  data-wc_prod_sale=''  data-prod_order_by=''  data-prod_order=''  data-date_filter=''  data-date_filter_start=''  data-date_filter_end=''  data-date_filter_format='yy\/mm\/dd'  data-period_filter_unit_1=''  data-period_filter_unit_2=''  data-page_element_filter=''  data-sort='yes'  data-query_orderby='date'  data-query_order='DESC'  data-caption_elements='title'  data-caption_styling=''  data-caption_display='always'  data-img_copyright=''  data-size='fixed masonry'  data-orientation=''  data-image_size='masonry'  data-gap='large'  data-columns='flexible'  data-av-desktop-columns=''  data-av-medium-columns=''  data-av-small-columns=''  data-av-mini-columns=''  data-items='6'  data-paginate='load_more'  data-color=''  data-custom_bg=''  data-img_copyright_font=''  data-av-desktop-font-img_copyright_font=''  data-av-medium-font-img_copyright_font=''  data-av-small-font-img_copyright_font=''  data-av-mini-font-img_copyright_font=''  data-img_copyright_color=''  data-img_copyright_bg=''  data-animation='active'  data-animation_duration=''  data-animation_custom_bg_color=''  data-animation_custom_bg_color_multi_list=''  data-animation_z_index_curtain='100'  data-overlay_fx='active'  data-img_scrset=''  data-lazy_loading='disabled'  data-av-desktop-hide=''  data-av-medium-hide=''  data-av-small-hide=''  data-av-mini-hide=''  data-alb_description=''  data-id=''  data-custom_class=''  data-template_class=''  data-av_uid='av-2fcnx0'  data-sc_version='1.0'  data-ids=''  data-action=''  data-offset='0'  data-container_links='active'  data-link_dest=''  data-lightbox_text=''  data-container_class='av-masonry-entries'  data-auto_ratio='1.7'  data-set_breadcrumb='1'  data-custom_markup=''  data-taxonomy='category'  data-categories=''  data-avno='1fbdc58097'>Load more<\/a><\/div>\n<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"menu_order":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"class_list":["post-7460","actualites","type-actualites","status-publish","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment transmettre mon entreprise? - swisNot - Le r\u00e9seau notarial suisse<\/title>\n<meta name=\"description\" content=\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\" \/>\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.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment transmettre mon entreprise? - swisNot - Le r\u00e9seau notarial suisse\" \/>\n<meta property=\"og:description\" content=\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/\" \/>\n<meta property=\"og:site_name\" content=\"swisNot - Le r\u00e9seau notarial suisse\" \/>\n<meta property=\"article:modified_time\" content=\"2021-11-22T13:44:58+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/\",\"url\":\"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/\",\"name\":\"Comment transmettre mon entreprise? - swisNot - Le r\u00e9seau notarial suisse\",\"isPartOf\":{\"@id\":\"https:\/\/www.swisnot.ch\/en\/#website\"},\"datePublished\":\"2021-06-05T09:55:09+00:00\",\"dateModified\":\"2021-11-22T13:44:58+00:00\",\"description\":\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\",\"breadcrumb\":{\"@id\":\"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.swisnot.ch\/en\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comment transmettre mon entreprise?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.swisnot.ch\/en\/#website\",\"url\":\"https:\/\/www.swisnot.ch\/en\/\",\"name\":\"swisNot - Le r\u00e9seau notarial suisse\",\"description\":\"Votre partenaire en mati\u00e8re juridique et fiscale\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.swisnot.ch\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comment transmettre mon entreprise? - swisNot - Le r\u00e9seau notarial suisse","description":"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/","og_locale":"en_US","og_type":"article","og_title":"Comment transmettre mon entreprise? - swisNot - Le r\u00e9seau notarial suisse","og_description":"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale","og_url":"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/","og_site_name":"swisNot - Le r\u00e9seau notarial suisse","article_modified_time":"2021-11-22T13:44:58+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/","url":"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/","name":"Comment transmettre mon entreprise? - swisNot - Le r\u00e9seau notarial suisse","isPartOf":{"@id":"https:\/\/www.swisnot.ch\/en\/#website"},"datePublished":"2021-06-05T09:55:09+00:00","dateModified":"2021-11-22T13:44:58+00:00","description":"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale","breadcrumb":{"@id":"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transmettre-mon-entreprise\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.swisnot.ch\/en\/home\/"},{"@type":"ListItem","position":2,"name":"Comment transmettre mon entreprise?"}]},{"@type":"WebSite","@id":"https:\/\/www.swisnot.ch\/en\/#website","url":"https:\/\/www.swisnot.ch\/en\/","name":"swisNot - Le r\u00e9seau notarial suisse","description":"Votre partenaire en mati\u00e8re juridique et fiscale","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.swisnot.ch\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/actualites\/7460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/actualites"}],"about":[{"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/types\/actualites"}],"version-history":[{"count":4,"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/actualites\/7460\/revisions"}],"predecessor-version":[{"id":8305,"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/actualites\/7460\/revisions\/8305"}],"wp:attachment":[{"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/media?parent=7460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/categories?post=7460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}