{"id":4033,"date":"2026-10-02T12:44:25","date_gmt":"2026-10-02T10:44:25","guid":{"rendered":"https:\/\/balmontconseil.com\/ressources\/etudes-de-cas-patrimoniales\/"},"modified":"2026-10-10T23:24:59","modified_gmt":"2026-10-10T21:24:59","slug":"etudes-de-cas-patrimoniales","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/ressources\/etudes-de-cas-patrimoniales\/","title":{"rendered":"Wealth case studies"},"content":{"rendered":"<div class=\"balmont-prod\">\n<style>#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}.balmont-prod.balmont-prod{width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);padding:0;background:#0E1113!important;color:#FFFFFF!important;font-size:16px;line-height:1.5;text-align:left;font-family:Inter,-apple-system,BlinkMacSystemFont,'Segoe UI',Roboto,Helvetica,Arial,sans-serif}.balmont-prod.balmont-prod 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.btn2{justify-content:center}.balmont-prod.balmont-prod .tab th,.balmont-prod.balmont-prod .tab td{padding:12px 6px;font-size:14px}}<\/style>\n<section class=\"top\">\n<div class=\"in\">\n<p class=\"fil\"><a href=\"https:\/\/balmontconseil.com\/\">Accueil<\/a> \/ <a href=\"https:\/\/balmontconseil.com\/ressources\/\">Ressources<\/a> \/ \u00c9tudes de cas<\/p>\n<p class=\"k\">\u00c9tudes de cas<\/p>\n<h1>Six situations, six calculs\u00a0: ce que la bonne structure change en euros.<\/h1>\n<p class=\"lede\">Chaque \u00e9tude part d&rsquo;une situation type, la chiffre avec les r\u00e8gles de 2026 et cite l&rsquo;article de loi qui fonde le r\u00e9sultat. Aucune ne remplace le calcul sur vos propres chiffres\u00a0: elles montrent l&rsquo;ordre de grandeur de ce qui se joue.<\/p>\n<div class=\"grid3\">\n<div class=\"stat\"><span class=\"n\">0\u00a0\u20ac<\/span><span class=\"d\">d&rsquo;imp\u00f4t \u00e0 la vente d&rsquo;une soci\u00e9t\u00e9 de 2\u00a0000\u00a0000\u00a0\u20ac par une holding, au lieu de 612\u00a0300\u00a0\u20ac en direct (article 150-0 B ter du CGI).<\/span><\/div>\n<div class=\"stat\"><span class=\"n\">61\u00a0000\u00a0\u20ac<\/span><span class=\"d\">de droits de succession en moins sur 600\u00a0000\u00a0\u20ac transmis \u00e0 deux enfants, gr\u00e2ce \u00e0 l&rsquo;assurance-vie (article 990 I du CGI).<\/span><\/div>\n<div class=\"stat\"><span class=\"n\">1,15 M\u20ac<\/span><span class=\"d\">de droits en moins pour transmettre une soci\u00e9t\u00e9 de 4 M\u20ac sous pacte Dutreil (article 787 B du CGI).<\/span><\/div>\n<\/div>\n<div class=\"ctas\"><a class=\"btn\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/appel-rapide-reponse-a-vos-questions-10-min?utm_source=balmontconseil.com&amp;utm_medium=page&amp;utm_content=etudes-de-cas\">Faire \u00e9tudier ma situation<\/a><a class=\"btn2\" href=\"https:\/\/balmontconseil.com\/radiographie-contrats\/\">Faire radiographier mes contrats<\/a><\/div>\n<\/div>\n<\/section>\n<section class=\"alt\">\n<div class=\"in\">\n<p class=\"k\">Les \u00e9tudes<\/p>\n<h2>Choisissez la situation qui ressemble \u00e0 la v\u00f4tre.<\/h2>\n<div class=\"grid3\"><a class=\"card\" href=\"https:\/\/balmontconseil.com\/ressources\/etudes-de-cas-patrimoniales\/guide-ultime-de-lapport-cession-art-150-0-b-ter\/\"><span class=\"t\">Vendre sa soci\u00e9t\u00e9<\/span><span class=\"p\">2\u00a0000\u00a0000\u00a0\u20ac de prix\u00a0: <b>612\u00a0300\u00a0\u20ac<\/b> d&rsquo;imp\u00f4t en direct, 0\u00a0\u20ac \u00e0 la vente par une holding qui r\u00e9investit 70\u00a0% en 3 ans.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/ressources\/etudes-de-cas-patrimoniales\/placement-de-la-tresorerie-dentreprise-guide-pratique-et-strategies\/\"><span class=\"t\">Placer la tr\u00e9sorerie d&rsquo;entreprise<\/span><span class=\"p\">400\u00a0000\u00a0\u20ac d&rsquo;exc\u00e9dent\u00a0: <b>125\u00a0600\u00a0\u20ac<\/b> perdus en se versant des dividendes, rien en pla\u00e7ant depuis la soci\u00e9t\u00e9.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/gestion-de-patrimoine\/\"><span class=\"t\">Transmettre \u00e0 ses enfants<\/span><span class=\"p\">600\u00a0000\u00a0\u20ac pour deux enfants\u00a0: <b>15\u00a0388\u00a0\u20ac<\/b> de droits au lieu de 76\u00a0388\u00a0\u20ac, avec une assurance-vie avant 70 ans.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/ingenierie-patrimoniale\/holding-patrimoniale\/\"><span class=\"t\">Remonter des dividendes<\/span><span class=\"p\">200\u00a0000\u00a0\u20ac de dividendes\u00a0: <b>2\u00a0500\u00a0\u20ac<\/b> d&rsquo;imp\u00f4t dans une holding au lieu de 62\u00a0800\u00a0\u20ac \u00e0 titre personnel.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/ingenierie-patrimoniale\/investissement-via-societe-a-lis\/\"><span class=\"t\">Louer par une soci\u00e9t\u00e9 \u00e0 l&rsquo;IS<\/span><span class=\"p\">20\u00a0000\u00a0\u20ac de loyers\u00a0: <b>500\u00a0\u20ac<\/b> d&rsquo;imp\u00f4t dans une soci\u00e9t\u00e9 \u00e0 l&rsquo;IS au lieu de 8\u00a0148\u00a0\u20ac en direct.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><a class=\"card\" href=\"https:\/\/balmontconseil.com\/ressources\/inconvenients-du-pacte-dutreil\/\"><span class=\"t\">Transmettre son entreprise<\/span><span class=\"p\">Une soci\u00e9t\u00e9 de 4 M\u20ac pour deux enfants\u00a0: <b>78\u00a0194\u00a0\u20ac<\/b> de droits sous pacte Dutreil au lieu de 1\u00a0234\u00a0789\u00a0\u20ac.<\/span><span class=\"o\">Voir la page \u2192<\/span><\/a><\/div>\n<\/div>\n<\/section>\n<section>\n<div class=\"in\">\n<p class=\"k\">Questions fr\u00e9quentes<\/p>\n<h2>Ce qu&rsquo;on nous demande.<\/h2>\n<div class=\"faq\">\n<details>\n<summary>Ces cas sont-ils r\u00e9els\u00a0?<\/summary>\n<div class=\"rep\">\n<p>Ce sont des situations types, construites \u00e0 partir des dossiers que le cabinet rencontre et recalcul\u00e9es avec les r\u00e8gles de 2026. Votre propre calcul d\u00e9pend de vos chiffres\u00a0: c&rsquo;est l&rsquo;objet d&rsquo;un bilan.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Les montants tiennent-ils compte de la loi de finances 2026\u00a0?<\/summary>\n<div class=\"rep\">\n<p>Oui\u00a0: pr\u00e9l\u00e8vement forfaitaire de 31,4\u00a0% (12,8\u00a0% + 18,6\u00a0%), r\u00e9investissement de 70\u00a0% en 3 ans pour l&rsquo;apport-cession, bar\u00e8me des droits de succession de l&rsquo;article 777 du CGI.<\/p>\n<\/div>\n<\/details>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"final alt\">\n<div class=\"in\">\n<h2>Votre situation ressemble \u00e0 l&rsquo;une d&rsquo;elles\u00a0? On refait le calcul avec vos chiffres.<\/h2>\n<div class=\"ctas\"><a class=\"btn\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/appel-rapide-reponse-a-vos-questions-10-min?utm_source=balmontconseil.com&amp;utm_medium=page&amp;utm_content=etudes-de-cas\">Un appel de 10 minutes<\/a><a class=\"btn2\" href=\"https:\/\/app.balmontconseil.com\/register?src=site-etudes-de-cas\">Cr\u00e9er mon espace gratuit<\/a><\/div>\n<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Six case studies with figures based on 2026 regulations: selling your company through a holding company, investing company cash reserves, transferring ownership to your children, dividend holding companies, companies subject to corporate income tax, and the Dutreil agreement. What the right structure changes in euros.<\/p>","protected":false},"author":5,"featured_media":0,"parent":4036,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-4033","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4033","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=4033"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4033\/revisions"}],"predecessor-version":[{"id":4413,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4033\/revisions\/4413"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/4036"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=4033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}