{"id":74018,"date":"2026-01-26T10:52:38","date_gmt":"2026-01-26T09:52:38","guid":{"rendered":"https:\/\/themes.agripedia.ch\/?p=74018"},"modified":"2026-02-02T10:46:09","modified_gmt":"2026-02-02T09:46:09","slug":"exemple-pour-la-fiscalite-lors-dune-fin-dactivite","status":"publish","type":"post","link":"https:\/\/themes.agripedia.ch\/fr\/exemple-pour-la-fiscalite-lors-dune-fin-dactivite\/","title":{"rendered":"Exemple pour la fiscalit\u00e9 lors d&rsquo;une fin d&rsquo;activit\u00e9"},"content":{"rendered":"<div class=\"seriesmeta agripedia-series-meta-wrapper\"><!--This entry is part 9 of 9 in the series--> <a href=\"https:\/\/themes.agripedia.ch\/fr\/series\/sa-sarl-en-agriculture\/\" class=\"series-288\" title=\"SA et S\u00e0rl en agriculture\">SA et S\u00e0rl en agriculture<\/a> (9 \/ 9)<\/div>    \n<div class=\"has-background-color-agripedia-red wp-block-agripedia-box\" >\n    \n    \n    <div class=\"agripedia-box-content\">\n        \n\n<p>Avant de consulter les diff\u00e9rentes fiches, nous vous invitons \u00e0 lire <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=41555\">l\u2019introduction<\/a> qui pr\u00e9sente les diff\u00e9rents sch\u00e9mas d\u2019organisation.<\/p>\n\n    <\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p>Vous trouverez ci-apr\u00e8s un <strong>exemple chiffr\u00e9<\/strong> illustrant la liquidation d\u2019une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl) selon diff\u00e9rentes variantes : <strong>liquidation<\/strong> par la vente des actifs, <strong>vente des parts sociales<\/strong> d\u00e9tenues en <strong>fortune commerciale<\/strong> ainsi que vente des parts sociales d\u00e9tenues en <strong>fortune priv\u00e9e<\/strong> (voir les crit\u00e8res <a href=\"https:\/\/themes.agripedia.ch\/fr\/constitution-de-sa-ou-sarl-en-agriculture\/#prive-commerc\" target=\"_blank\" rel=\"noreferrer noopener\">ici<\/a>). Les calculs sont \u00e9galement pr\u00e9sent\u00e9s pour une m\u00eame entreprise qui serait exploit\u00e9e sous la forme d\u2019une <strong>raison individuelle.<\/strong><\/p>\n\n\n\n<p><em>Dans un souci de simplification, les frais de liquidation, d\u2019honoraires de conseil ou tout autre frais non fiscaux n\u2019ont pas \u00e9t\u00e9 pris en compte dans les calculs pr\u00e9sent\u00e9s ci-dessous. <\/em><\/p>\n\n\n\n<p><em>Ces calculs sont faits pour une situation pr\u00e9cise dans un canton donn\u00e9. Dans d\u2019autres cantons appliquant d\u2019autres syst\u00e8mes fiscaux, les r\u00e9sultats seraient diff\u00e9rents.<\/em><\/p>\n\n\n    \n<div class=\"has-background-color-agripedia-orange wp-block-agripedia-box\" >\n    \n            <div class=\"agripedia-box-header\">\n            Donn\u00e9es chiffr\u00e9es de l\u2019exemple\u00a0:        <\/div>\n    \n    <div class=\"agripedia-box-content\">\n        \n\n<p>Forme juridique : S\u00e0rl&nbsp; &#8211; 1 associ\u00e9<\/p>\n\n\n\n<p>Si\u00e8ge : Canton de Fribourg&nbsp;<\/p>\n\n\n\n<p>Capital social : CHF 20&rsquo;000.\u2013&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><span style=\"text-decoration: underline;\">Actifs&nbsp;(valeur comptable) :<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Immobilier : CHF 300&rsquo;000.\u2013&nbsp;<\/li>\n\n\n\n<li>Mobilier : CHF 20&rsquo;000.\u2013&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><span style=\"text-decoration: underline;\">Passifs&nbsp;:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dettes : CHF 180\u2019000.\u2013&nbsp;<\/li>\n\n\n\n<li>B\u00e9n\u00e9fice report\u00e9 : CHF 120&rsquo;000.\u2013&nbsp;<\/li>\n\n\n\n<li>Capital 20\u2019000<\/li>\n<\/ul>\n\n\n\n<p><span style=\"text-decoration: underline;\">Prix de vente des actifs :&nbsp;<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Immobilier : CHF 400&rsquo;000.\u2013&nbsp;<\/li>\n\n\n\n<li>Mobilier : CHF 25&rsquo;000.\u2013<\/li>\n<\/ul>\n\n    <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Liquidation d\u2019une S\u00e0rl<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Calcul du b\u00e9n\u00e9fice de liquidation<\/strong>&nbsp;<\/h3>\n\n\n\n<p>Prix de vente total : 425&rsquo;000.-&nbsp;<\/p>\n\n\n\n<p>Valeur comptable totale : 320&rsquo;000.-&nbsp;<\/p>\n\n\n\n<p>B\u00e9n\u00e9fice liquidation :&nbsp;105&rsquo;000.-&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Imp\u00f4t sur le b\u00e9n\u00e9fice (niveau soci\u00e9t\u00e9)<\/strong>&nbsp;<\/h3>\n\n\n\n<p>Le b\u00e9n\u00e9fice de liquidation est soumis \u00e0 l\u2019imp\u00f4t sur le b\u00e9n\u00e9fice au niveau de la soci\u00e9t\u00e9. En supposant un taux effectif global de 14 % (imp\u00f4ts communaux, cantonaux et f\u00e9d\u00e9ral) pour une S\u00e0rl domicili\u00e9e dans le canton de Fribourg :<\/p>\n\n\n\n<p>Imp\u00f4t sur le b\u00e9n\u00e9fice = 105&rsquo;000 \u00d7&nbsp;14&nbsp;% = <strong>CHF 14&rsquo;700.\u2013<\/strong>&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Montant net \u00e0 distribuer \u00e0 l\u2019associ\u00e9<\/strong>&nbsp;<\/h3>\n\n\n\n<p>Total \u00e0 distribuer\u00a0: Prix de vente \u2013 dettes \u2013 imp\u00f4t= 425\u2019000 \u2013 180&rsquo;000 \u2013 14\u2019700 = \u00a0230\u2019300<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Imposition au niveau de l\u2019associ\u00e9<\/strong>&nbsp;<\/h3>\n\n\n\n<p>Les distributions issues de la liquidation sont assimil\u00e9es \u00e0 des dividendes, \u00e0 l\u2019exception du remboursement du capital social, qui n\u2019est pas imposable.<\/p>\n\n\n\n<p>Hypoth\u00e8ses :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Associ\u00e9 personne physique domicili\u00e9e dans le canton de Fribourg<\/li>\n\n\n\n<li>Revenu imposable global sup\u00e9rieur \u00e0 CHF 100\u2019000.\u2013<\/li>\n\n\n\n<li>Participation sup\u00e9rieure \u00e0 10 % (ici 100 %)<br>\u2192 application de l\u2019imposition privil\u00e9gi\u00e9e des dividendes (70 % imposable)<\/li>\n<\/ul>\n\n\n\n<p>Montant imposable&nbsp;:<\/p>\n\n\n\n<p>(230\u2019300 \u2013 20&rsquo;000) \u00d7 70 % = CHF 147\u2019210.\u2013&nbsp;<\/p>\n\n\n\n<p>Ce montant est ajout\u00e9 au revenu imposable de l\u2019associ\u00e9 et soumis au bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu. En prenant un taux marginal compris entre 25 % et 40 % (imp\u00f4ts seulement, pas d&rsquo;AVS dans ce cas), la charge fiscale correspondante se situe entre\u00a0: <strong>36\u2019800.- \u00e0\u00a058&rsquo;880.-<\/strong><\/p>\n\n\n\n<p>Donc montant restant \u00e0 disposition : \u00a0193\u2019200.- \u00e0 171&rsquo;200.-<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vente des parts d\u00e9tenues en fortune commerciale<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. D\u00e9termination du prix de vente des parts<\/strong>\u00a0<\/h3>\n\n\n\n<p>Le prix de vente des parts correspond \u00e0 la valeur nette \u00e9conomique de la soci\u00e9t\u00e9, d\u00e9termin\u00e9e sur la base de la valeur de r\u00e9alisation des actifs, apr\u00e8s d\u00e9duction des dettes et de l\u2019imp\u00f4t latent sur le b\u00e9n\u00e9fice de liquidation.<\/p>\n\n\n\n<p>Prix de vente des parts sociales : 230&rsquo;000&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prix de vente total des actifs : CHF 425\u2019000.\u2013&nbsp;<\/li>\n\n\n\n<li>Dettes : CHF 180\u2019000.\u2013&nbsp;<\/li>\n\n\n\n<li>\u21d2&nbsp;Valeur nette de la soci\u00e9t\u00e9 :&nbsp;<br>CHF 425\u2019000 \u2013 180\u2019000 = 245\u2019000.\u2013&nbsp;<\/li>\n\n\n\n<li>&#8211; 14\u2019700.\u2013 d\u2019imp\u00f4t sur le b\u00e9n\u00e9fice de liquidation, d&rsquo;o\u00f9 : 230\u2019300.- arrondi \u00e0 230&rsquo;000.-&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Imposition au niveau de l\u2019associ\u00e9<\/strong><\/h3>\n\n\n\n<p>L\u2019associ\u00e9 vend ses parts sociales d\u00e9tenues en fortune commerciale. Le gain r\u00e9alis\u00e9 est imposable en tant que revenu, avec application de l\u2019imposition privil\u00e9gi\u00e9e des dividendes, compte tenu d\u2019une participation sup\u00e9rieure \u00e0 10 %.<\/p>\n\n\n\n<p>Prix de vente: 230&rsquo;000.-&nbsp;<\/p>\n\n\n\n<p>Capital social: 20&rsquo;000.-&nbsp;<\/p>\n\n\n\n<p>Gain: 210\u2019000.-&nbsp;<\/p>\n\n\n\n<p>Gain privil\u00e9gi\u00e9 (70%) : 147\u2019000<\/p>\n\n\n\n<p>Pour un associ\u00e9 domicili\u00e9 dans le canton de Fribourg, disposant d\u2019un revenu imposable global sup\u00e9rieur \u00e0 CHF 100\u2019000.\u2013, le taux marginal global (AVS, imp\u00f4ts cantonaux et f\u00e9d\u00e9ral inclus) peut \u00eatre estim\u00e9 entre 35 % et 40 %.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Imp\u00f4t total estim\u00e9 : CHF 51\u2019000.\u2013 \u00e0 CHF 59\u2019000.\u2013<\/strong><\/li>\n\n\n\n<li>Donc montant restant \u00e0 disposition : 179\u2019000.- \u00e0 171&rsquo;000.-<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Vente des parts d\u00e9tenues en fortune priv\u00e9e<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. D\u00e9termination du prix de vente<\/strong>&nbsp;<\/h3>\n\n\n\n<p>Idem que le cas ci-dessus \u00ab Vente des parts d\u00e9tenues en fortune commerciale \u00bb&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Imposition au niveau de l\u2019associ\u00e9<\/strong><\/h3>\n\n\n\n<p>L\u2019associ\u00e9 vend ses parts sociales d\u00e9tenues en fortune priv\u00e9e. Conform\u00e9ment au droit fiscal suisse, le gain en capital priv\u00e9 r\u00e9alis\u00e9 lors de la vente de parts sociales est exon\u00e9r\u00e9 de l\u2019imp\u00f4t sur le revenu<\/p>\n\n\n\n<p>Prix de vente: 230&rsquo;000.-&nbsp;<\/p>\n\n\n\n<p>Capital social: 20&rsquo;000.-&nbsp;<\/p>\n\n\n\n<p>Gain: 210\u2019000.-&nbsp;<\/p>\n\n\n\n<p>Gain privil\u00e9gi\u00e9 (70% idem exemple liquidation)&nbsp;: 147\u2019000<\/p>\n\n\n\n<p><strong>Imp\u00f4t sur le gain : 0.- (exon\u00e9r\u00e9)\u00a0<\/strong>(voir les crit\u00e8res pour que les parts soient consid\u00e9r\u00e9es en fortune priv\u00e9e : <a href=\"https:\/\/themes.agripedia.ch\/fr\/constitution-de-sa-ou-sarl-en-agriculture\/#prive-commerc\" target=\"_blank\" rel=\"noreferrer noopener\">ici<\/a>)<\/p>\n\n\n\n<p>Donc montant restant \u00e0 disposition : 230&rsquo;000.-<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Raison individuelle<\/h2>\n\n\n    \n<div class=\"has-background-color-agripedia-orange wp-block-agripedia-box\" >\n    \n            <div class=\"agripedia-box-header\">\n            Situation si la m\u00eame entreprise\u00a0\u00e9tait d\u00e9tenue en raison individuelle        <\/div>\n    \n    <div class=\"agripedia-box-content\">\n        \n\n<p>Actifs&nbsp;(valeur comptable)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Immobilier : CHF 300&rsquo;000.\u2013&nbsp;<\/li>\n\n\n\n<li>Mobilier : CHF 20&rsquo;000.\u2013&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Passifs&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dettes : CHF 180\u2019000.\u2013&nbsp;<\/li>\n\n\n\n<li>Capital propre : CHF 140&rsquo;000.\u2013&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Prix de vente des actifs :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Immobilier : CHF 400&rsquo;000.\u2013&nbsp;<\/li>\n\n\n\n<li>Mobilier : CHF 25&rsquo;000.\u2013<\/li>\n<\/ul>\n\n    <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Calcul du b\u00e9n\u00e9fice de liquidation<\/strong><\/h3>\n\n\n\n<p>Immobilier : 400&rsquo;000.- \u2013 300&rsquo;000.- = 100&rsquo;000.-<\/p>\n\n\n\n<p>Mobilier : 25&rsquo;000.- \u2013 20&rsquo;000.- = 5&rsquo;000.-<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Imposition au niveau de la personne physique<\/strong>&nbsp;<\/h3>\n\n\n\n<p>Le b\u00e9n\u00e9fice sur la vente de l\u2019immeuble est impos\u00e9 au gain immobilier. En prenant l\u2019hypoth\u00e8se d\u2019une dur\u00e9e de d\u00e9tention de plus de 10&nbsp;ans&nbsp;et pour un bien soumis&nbsp;LDFR&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taux&nbsp;d\u2019imposition d\u2019environ 20%&nbsp;<\/li>\n\n\n\n<li><strong>Imp\u00f4t&nbsp;estim\u00e9 : 20&rsquo;000.-&nbsp;<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Le b\u00e9n\u00e9fice sur la vente de biens mobiliers est soumis \u00e0 l\u2019imp\u00f4t sur le revenu&nbsp;:<\/p>\n\n\n\n<p>Taux&nbsp;marginal d\u2019imp\u00f4t + AVS : 35-40%&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Imp\u00f4t\u00a0estim\u00e9 : 1&rsquo;800.-\u00a0\u00e0 2&rsquo;000.-<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Donc montant restant \u00e0 disposition : 222&rsquo;000- \u00e0 223&rsquo;200.-<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tableau r\u00e9capitulatif<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Situation&nbsp;<\/strong>&nbsp;<\/th><th><strong>Imp\u00f4t<\/strong>&nbsp;<\/th><th><strong><br>Montant restant \u00e0 disposition<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Liquidation S\u00e0rl&nbsp;<\/td><td>Imp\u00f4t soci\u00e9t\u00e9 : 14&rsquo;700.-&nbsp;<br>Imp\u00f4ts associ\u00e9 : 36&rsquo;800.- \u00e0 58\u2019800.-&nbsp;<br>Total : 51&rsquo;500.- \u00e0 73\u2019500.-&nbsp;<\/td><td>193\u2019200.- \u00e0 171&rsquo;200.-<\/td><\/tr><tr><td>Vente des parts de la S\u00e0rl (commerciale)&nbsp;<\/td><td>51&rsquo;000 \u00e0 59\u2019000<\/td><td>179\u2019000.- \u00e0 171&rsquo;000.-<\/td><\/tr><tr><td>Vente des parts de la S\u00e0rl (priv\u00e9e)&nbsp;<\/td><td>0.-&nbsp;<\/td><td>230&rsquo;000.-<\/td><\/tr><tr><td>Liquidation raison individuelle&nbsp;<\/td><td>21&rsquo;800.- \u00e0 23&rsquo;000.-<\/td><td>222&rsquo;000- \u00e0 223&rsquo;200.-<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n    \n<div class=\"wp-block-agripedia-impressum\" >\n    \n    <div class=\"agripedia-box-header\">\n        Impressum    <\/div>\n\n    <div class=\"agripedia-box-content\">\n        \n\n<p><strong>Photo de couverture :<\/strong>&nbsp;AGRIDEA<\/p>\n\n\n\n<p><strong>Graphiques :<\/strong>&nbsp;AGRIDEA<\/p>\n\n\n\n<p><em>Les informations contenues dans ce document sont sans garantie. Seule la l\u00e9gislation fait foi.<\/em><\/p>\n\n    <\/div>\n    \n<\/div>\n\n\n<p><\/p>\n<div class=\"acf-fields-container\" data-post-id=\"74018\" data-canto-acf=\"true\"><\/div><style>\r\n        .acf-fields-container {\r\n            margin: 2em 0;\r\n            width: 100%;\r\n            clear: both;\r\n        }\r\n        .acf-field-image {\r\n            margin: 1.5em 0;\r\n            position: relative;\r\n        }\r\n        .acf-field-label {\r\n            margin-bottom: 1em;\r\n        }\r\n        .acf-image {\r\n            max-width: 100%;\r\n            height: auto;\r\n            display: block;\r\n            margin: 1em 0;\r\n        }\r\n    <\/style>","protected":false},"excerpt":{"rendered":"<div class=\"seriesmeta agripedia-series-meta-wrapper\">This entry is part 9 of 9 in the series <a href=\"https:\/\/themes.agripedia.ch\/fr\/series\/sa-sarl-en-agriculture\/\" class=\"series-288\" title=\"SA et S\u00e0rl en agriculture\">SA et S\u00e0rl en agriculture<\/a><\/div><p>Cette fiche pr\u00e9sente un exemple concernant la fiscalit\u00e9 en fin d&rsquo;activit\u00e9, en comparant la vente des parts sociales et la liquidation de la soci\u00e9t\u00e9. Les calculs pour une raison individuelle sont pr\u00e9sent\u00e9s \u00e9galement. <\/p>\n","protected":false},"author":79,"featured_media":79647,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_autodraft_ids":[],"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_is_real_time_mode":false,"_realtime_collaborators":"","footnotes":"","cf_checklist_status":["Alt Text for All Images","Category Assigned","Content Word Count","Internal Links","Featured Image Added"]},"categories":[113],"tags":[],"series":[288],"ppma_author":[289,337,331,330,313,3947,2051],"class_list":["post-74018","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-betriebsfuehrung-fr","series-sa-sarl-en-agriculture"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","acf":[],"canto_acf_fields":"<div class=\"acf-fields-container\" data-post-id=\"74018\" data-canto-acf=\"true\"><\/div><style>\r\n        .acf-fields-container {\r\n            margin: 2em 0;\r\n            width: 100%;\r\n            clear: both;\r\n        }\r\n        .acf-field-image {\r\n            margin: 1.5em 0;\r\n            position: relative;\r\n        }\r\n        .acf-field-label {\r\n            margin-bottom: 1em;\r\n        }\r\n        .acf-image {\r\n            max-width: 100%;\r\n            height: auto;\r\n            display: block;\r\n            margin: 1em 0;\r\n        }\r\n    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