{"id":255188,"date":"2026-07-16T00:00:00","date_gmt":"2026-07-15T22:00:00","guid":{"rendered":"https:\/\/www.altermes.fr\/les-infos-du-jour\/vente-de-parts-quand-la-preponderance-immobiliere-change-tout\/"},"modified":"2026-07-16T00:00:00","modified_gmt":"2026-07-15T22:00:00","slug":"vente-de-parts-quand-la-preponderance-immobiliere-change-tout","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.altermes.fr\/en\/les-infos-du-jour\/vente-de-parts-quand-la-preponderance-immobiliere-change-tout\/","title":{"rendered":"Vente de parts : quand la pr\u00e9pond\u00e9rance immobili\u00e8re change tout\u2026"},"content":{"rendered":"<div class=\"question-quizz\">\n<p>Un entrepreneur d\u00e9cide de vendre ses parts sociales d&#8217;une soci\u00e9t\u00e9 d\u00e9tenant majoritairement des biens immobiliers.<\/p>\n<p>L&#8217;acqu\u00e9reur lui propose de confier la r\u00e9daction du contrat de cession \u00e0 son conseil habituel. Mais le vendeur rappelle que, s&#8217;agissant d&#8217;une vente de parts sociales, il n&#8217;est pas obligatoire de passer par un professionnel.<\/p>\n<p>Cependant, l&#8217;acqu\u00e9reur h\u00e9site : selon lui, l&#8217;intervention d&#8217;un professionnel du droit et du chiffre est obligatoire.<\/p>\n<p>Qui a raison ?<\/p>\n<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\">Le vendeur<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\">L&#039;acqu\u00e9reur <\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\"><\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/>L&#039;acqu\u00e9reur <\/p>\n<p>La loi du 25 juin 2026 relative \u00e0 la lutte contre les fraudes sociales et fiscales a renforc\u00e9 le cadre des cessions de parts de soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re. Il est \u00e0 pr\u00e9sent obligatoire de faire intervenir un tiers de confiance. Concr\u00e8tement, une cession de parts ou d&#8217;actions d&#8217;une soci\u00e9t\u00e9 \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re devra \u00eatre constat\u00e9e, sous peine de nullit\u00e9, par :<\/p>\n<ul>\n<li data-list-item-id=\"e5d1248ebb9d5c18e03c613a17b9eef02\">un notaire ;<\/li>\n<li data-list-item-id=\"e02e202cf00cac03dc5f0650e25d80de5\">un avocat ;<\/li>\n<li data-list-item-id=\"eb7dbb902880022ca8cd5bb0bb68a3a8e\">ou un expert-comptable, dans le prolongement de sa mission d\u2019expertise comptable.<\/li>\n<\/ul>\n<p>Pour rappel, une soci\u00e9t\u00e9 est dite \u00ab \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re \u00bb quand son actif est, ou a \u00e9t\u00e9 au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dant la cession, principalement constitu\u00e9 :<\/p>\n<ul>\n<li data-list-item-id=\"e301b736ab51106dce33cd0ecbf3f9519\">d\u2019immeubles ou de droits immobiliers (usufruit, nue-propri\u00e9t\u00e9, etc.) ;<\/li>\n<li data-list-item-id=\"ea147445779636f92edd40644146f0da1\">et \/ ou de parts sociales de soci\u00e9t\u00e9s elles-m\u00eames \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un entrepreneur d\u00e9cide de vendre ses parts sociales d&#8217;une soci\u00e9t\u00e9 d\u00e9tenant majoritairement des biens immobiliers. L&#8217;acqu\u00e9reur lui propose de confier la r\u00e9daction du contrat de cession \u00e0 son conseil habituel. Mais le vendeur rappelle que, s&#8217;agissant d&#8217;une vente de parts sociales, il n&#8217;est pas obligatoire de passer par un professionnel. Cependant, l&#8217;acqu\u00e9reur h\u00e9site : selon [&hellip;]<\/p>\n","protected":false},"featured_media":255189,"template":"","weblex-importer-activity":[144,110,116,115,148,106,151,147,146,150,145,111,102,149,99,114],"weblex-importer-category":[121],"weblex-importer-tag":[120],"weblex-importer-keyword":[],"class_list":["post-255188","weblex-importer-post","type-weblex-importer-post","status-publish","has-post-thumbnail","hentry","weblex-importer-activity-agriculture-peche","weblex-importer-activity-artisan","weblex-importer-activity-association","weblex-importer-activity-automobile","weblex-importer-activity-c-h-r","weblex-importer-activity-commercant","weblex-importer-activity-construction","weblex-importer-activity-distributeur","weblex-importer-activity-divertissement","weblex-importer-activity-droit-chiffre","weblex-importer-activity-immobilier","weblex-importer-activity-industrie","weblex-importer-activity-sante","weblex-importer-activity-services","weblex-importer-activity-tout-secteur","weblex-importer-activity-transport","weblex-importer-category-le-quiz-hebdo","weblex-importer-tag-le-quiz"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/weblex-importer-post\/255188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/media\/255189"}],"wp:attachment":[{"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/media?parent=255188"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/weblex-importer-activity?post=255188"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/weblex-importer-category?post=255188"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/weblex-importer-tag?post=255188"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.altermes.fr\/en\/wp-json\/wp\/v2\/weblex-importer-keyword?post=255188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}