{"id":5511,"date":"2026-07-16T00:00:00","date_gmt":"2026-07-15T22:00:00","guid":{"rendered":"https:\/\/www.smvconseil.fr\/index.php\/2026\/07\/16\/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":"post","link":"https:\/\/www.smvconseil.fr\/index.php\/2026\/07\/16\/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&rsquo;une soci\u00e9t\u00e9 d\u00e9tenant majoritairement des biens immobiliers.<\/p>\n<p>L&rsquo;acqu\u00e9reur lui propose de confier la r\u00e9daction du contrat de cession \u00e0 son conseil habituel. Mais le vendeur rappelle que, s&rsquo;agissant d&rsquo;une vente de parts sociales, il n&rsquo;est pas obligatoire de passer par un professionnel.<\/p>\n<p>Cependant, l&rsquo;acqu\u00e9reur h\u00e9site : selon lui, l&rsquo;intervention d&rsquo;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&rsquo;actions d&rsquo;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&rsquo;une soci\u00e9t\u00e9 d\u00e9tenant majoritairement des biens immobiliers. L&rsquo;acqu\u00e9reur lui propose de confier la r\u00e9daction du contrat de cession \u00e0 son conseil habituel. Mais le vendeur rappelle que, s&rsquo;agissant d&rsquo;une vente de parts<\/p>\n","protected":false},"author":0,"featured_media":5512,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[26],"class_list":["post-5511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-le-quiz-hebdo","tag-le-quiz-hebdo"],"_links":{"self":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/5511"}],"collection":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/comments?post=5511"}],"version-history":[{"count":0,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/5511\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media\/5512"}],"wp:attachment":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=5511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=5511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=5511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}