{"id":555,"date":"2021-09-30T13:40:07","date_gmt":"2021-09-30T11:40:07","guid":{"rendered":"http:\/\/valluis-avocats.com\/?p=555"},"modified":"2025-01-31T11:17:14","modified_gmt":"2025-01-31T10:17:14","slug":"pea-les-raisons-de-sa-celebrite","status":"publish","type":"post","link":"https:\/\/valluis-avocats.com\/index.php\/2021\/09\/30\/pea-les-raisons-de-sa-celebrite\/","title":{"rendered":"PEA &#8211; Les raisons de sa c\u00e9l\u00e9brit\u00e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"555\" class=\"elementor elementor-555\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea57bfb elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"ea57bfb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47ce83a\" data-id=\"47ce83a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76f4a3b elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"76f4a3b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"6912\" height=\"2400\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/PEA-BANNER_V2.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/PEA-BANNER_V2.png 6912w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/PEA-BANNER_V2-300x104.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/PEA-BANNER_V2-1024x356.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/PEA-BANNER_V2-768x267.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/PEA-BANNER_V2-1536x533.png 1536w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/PEA-BANNER_V2-2048x711.png 2048w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/PEA-BANNER_V2-1200x417.png 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/PEA-BANNER_V2-1980x688.png 1980w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d2883d elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"4d2883d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"738\" height=\"474\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/pea-1.jpg\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/pea-1.jpg 738w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/pea-1-300x193.jpg 300w\" sizes=\"(max-width: 738px) 100vw, 738px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-086ec28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"086ec28\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0088ea\" data-id=\"f0088ea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f4d7981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d7981\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-77c19fc\" data-id=\"77c19fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cc8a9aa elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"cc8a9aa\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.e-container.e-container--row .elementor-spacer-inner{width:var(--spacer-size)}.e-container.e-container--column .elementor-spacer-inner,.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a629ffb elementor-widget elementor-widget-text-editor\" data-id=\"a629ffb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Nathalie Valluis, Avocate &#8211; Janvier 2025<\/p><p>\u00a0<\/p><p>Cr\u00e9\u00e9 en 1992, le PEA a \u00e9t\u00e9 dot\u00e9 d\u2019un r\u00e9gime fiscal avantageux pour inciter les particuliers \u00e0 investir dans les entreprises (favoriser le financement en fonds propres).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd16251 elementor-widget elementor-widget-spacer\" data-id=\"dd16251\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-433d593 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"433d593\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">DES POSSIBILIT\u00c9S D\u2019INVESTISSEMENTS VARI\u00c9ES\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d225136 elementor-widget elementor-widget-spacer\" data-id=\"d225136\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f847002 elementor-widget elementor-widget-text-editor\" data-id=\"f847002\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Les titres \u00e9ligibles sont nombreux.<br \/>Ils incluent, notamment\u00a0:<\/p><p>\u00a0<\/p><ul><li>les actions<\/li><li>les parts de SARL<\/li><li>les actions de SICAV \/ parts de FCP \/ parts ou actions d&rsquo;OPCVM de l\u2019UE ou l\u2019EEE qui emploient plus de \u00a075% de leurs actifs en titres \u00e9ligibles.<\/li><\/ul><p>L\u2019\u00e9metteur\u00a0:<\/p><ul><li><strong>doit avoir son si\u00e8ge en France, dans l\u2019UE ou dans l\u2019EEE,<\/strong> ce qui explique les\u00a0difficult\u00e9s que le Brexit avait cr\u00e9\u00e9<\/li><li>\u00eatre soumis \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 un imp\u00f4t \u00e9quivalent.<\/li><\/ul><p>Le titulaire du plan, son conjoint ou partenaire (PACS) et leurs ascendants et\u00a0descendants (\u00abgroupe familial\u00bb)\u00a0:<\/p><ul><li>ne doivent pas, pendant la dur\u00e9e du plan, d\u00e9tenir ensemble, directement\u00a0ou indirectement, plus de 25 % des droits dans les b\u00e9n\u00e9fices de soci\u00e9t\u00e9s\u00a0dont les titres figurent dans le plan<\/li><li>ou avoir d\u00e9tenu cette participation au cours des 5 ann\u00e9es pr\u00e9c\u00e9dant\u00a0l&rsquo;acquisition de ces titres dans le plan.<\/li><\/ul><p>Les choix d&rsquo;investissement sont donc tr\u00e8s ouverts.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-bd72406 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd72406\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-fc3a317\" data-id=\"fc3a317\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60857bb elementor-widget elementor-widget-spacer\" data-id=\"60857bb\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-364574e elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"364574e\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">UN R\u00c9GIME FISCAL AVANTAGEUX\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-359c01f elementor-widget elementor-widget-spacer\" data-id=\"359c01f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba382d5 elementor-widget elementor-widget-text-editor\" data-id=\"ba382d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>La Loi \u00abPacte\u00bb (n\u00b02019-486 du 22 mai 2019 relative \u00e0 la croissance et la\u00a0transformation des entreprises) a rendu le r\u00e9gime fiscal du PEA\u00a0particuli\u00e8rement int\u00e9ressant<\/strong> en autorisant, notamment&nbsp;:<\/p>\n<ul>\n \t<li>les retraits partiels d\u00e8s 5 ans \u00e0 compter de la date d\u2019ouverture du plan (contre 8 ans auparavant)<\/li>\n \t<li><strong>les nouveaux versements sur le plan, dans la limite du plafond global de\u00a0150.000 euros, y compris apr\u00e8s un retrait partiel<\/strong> (contre un blocage des\u00a0versements apr\u00e8s le 1er retrait auparavant).<\/li>\n<\/ul>\n\n<p>Elle ouvre \u00e9galement une possibilit\u00e9 de retrait sans cl\u00f4ture (mais fiscalis\u00e9)\u00a0avant 5 ans&nbsp;:<\/p>\n\n<ul>\n \t<li>en cas \u00abd\u2019accident de la vie\u00bb (licenciement, invalidit\u00e9, mise \u00e0 la retraite anticip\u00e9e du titulaire du plan ou de son \u00e9poux \/ partenaire PACS)<\/li>\n \t<li>des titres de soci\u00e9t\u00e9s en liquidation judiciaire.<\/li>\n<\/ul>\n<p>Les cas de retraits \u00abDutreil\u00bb et force majeure, pr\u00e9existants, sont maintenus.<\/p>\n\n<p>Ainsi, l\u2019exon\u00e9ration d\u2019imp\u00f4t sur le revenu n\u2019est pas remise en cause si le retrait\u00a0avant 5 ans est li\u00e9 &nbsp;:<\/p>\n<ul>\n \t<li>au financement de la cr\u00e9ation ou de la reprise d&rsquo;une entreprise (retraits\u00a0\u00abDutreil\u00bb)&nbsp;: les sommes ou valeurs retir\u00e9es du plan doivent \u00eatre affect\u00e9es \u00e0\u00a0ce financement, dans les trois mois suivant le retrait<\/li>\n \t<li>au d\u00e9c\u00e8s du titulaire du plan.<\/li>\n<\/ul>\n<div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b378de elementor-widget elementor-widget-heading\" data-id=\"0b378de\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">&nbsp;<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3bd3804 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bd3804\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-ff74eb0\" data-id=\"ff74eb0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50915e6 elementor-widget elementor-widget-spacer\" data-id=\"50915e6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99ee18b elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"99ee18b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SYNTH\u00c8SE DU R\u00c9GIME FISCAL\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81b7e8c elementor-widget elementor-widget-spacer\" data-id=\"81b7e8c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-668a1f9 elementor-widget elementor-widget-image\" data-id=\"668a1f9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"580\" height=\"366\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/REGIME_Image-1024x646.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/REGIME_Image-1024x646.jpg 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/REGIME_Image-300x189.jpg 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/REGIME_Image-768x485.jpg 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/REGIME_Image-1536x969.jpg 1536w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/REGIME_Image-2048x1292.jpg 2048w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/REGIME_Image-1200x757.jpg 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2021\/09\/REGIME_Image-1980x1249.jpg 1980w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e55d889 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e55d889\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-318a943\" data-id=\"318a943\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6117ef elementor-widget elementor-widget-spacer\" data-id=\"f6117ef\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e492186 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"e492186\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">QUI PEUT OUVRIR UN PEA&nbsp;?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68efc61 elementor-widget elementor-widget-spacer\" data-id=\"68efc61\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad6ffe4 elementor-widget elementor-widget-text-editor\" data-id=\"ad6ffe4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Contrairement \u00e0 ce qui est souvent dit, la Loi \u00abPacte\u00bb n\u2019a pas cr\u00e9\u00e9 de \u00abPEA jeune\u00bb. Elle a modifi\u00e9 la d\u00e9finition du titulaire du PEA \u00abclassique\u00bb et mis en place un plafond de versement diff\u00e9renci\u00e9.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>D\u00e9sormais, toute personne physique majeure dont le domicile fiscal est situ\u00e9 en France peut ouvrir un (et un seul) PEA. <\/p>\n<p>&nbsp;<\/p>\n<p>Mais&nbsp;:<\/p>\n<ul>\n<li>les majeurs rattach\u00e9s au foyer fiscal d\u2019un autre contribuable ont un plafond de versements cumul\u00e9s de 20.000 euros<\/li>\n<li>les majeurs non rattach\u00e9s conservent le plafond de versement ant\u00e9rieur de 150.000 euros.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Le d\u00e9passement du plafond est un dysfonctionnement entra\u00eenant cl\u00f4ture du PEA (avec toutes ses cons\u00e9quences fiscales).<\/p>\n<p>&nbsp;<\/p>\n<p>Le non-respect du seuil sp\u00e9cifique de 20.000 euros peut, en plus de la cl\u00f4ture, \u00eatre sanctionn\u00e9 par une amende (2% du montant des versements surnum\u00e9raires).<\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019\u00e9tablissement gestionnaire suit le plafond de droit commun de 150.000 euros mais ne peut pas contr\u00f4ler le respect de celui de 20.000 euros (il ne dispose pas des \u00e9l\u00e9ments n\u00e9cessaires). Il informe le titulaire, \u00e0 l\u2019ouverture du plan, de l\u2019importance de cette condition. C&rsquo;est ensuite \u00e0 ce dernier de s\u2019assurer qu\u2019il ne d\u00e9passe pas ce seuil tant qu\u2019il est rattach\u00e9.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2bcdcc6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bcdcc6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7439fca\" data-id=\"7439fca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5153b92 elementor-widget elementor-widget-spacer\" data-id=\"5153b92\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-897ae7a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"897ae7a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">LE CAS PARTICULIER DES TITRES NON COT\u00c9S<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb6c4f elementor-widget elementor-widget-spacer\" data-id=\"4cb6c4f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b17445e elementor-widget elementor-widget-text-editor\" data-id=\"b17445e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Le gain potentiel, sur le non cot\u00e9, est \u00e0 la hauteur du risque pris (absence de liquidit\u00e9, faillite&#8230;). L&rsquo;exon\u00e9ration des plus-values peut donc s\u2019av\u00e9rer tr\u00e8s int\u00e9ressante.<\/strong><\/p><p><strong>En revanche, l\u2019exon\u00e9ration des produits est, pour ces titres, plafonn\u00e9e \u00e0 10 % du montant du placement (prix de souscription ou d\u2019acquisition).<\/strong><\/p><p><strong>\u00a0<\/strong><\/p><p>Pour un investissement de 1000, l\u2019avantage fiscal porte sur une distribution annuelle maximale de 100. Au-del\u00e0, le dividende est soumis \u00e0 l\u2019imp\u00f4t selon les r\u00e8gles de droit commun.<\/p><p>\u00a0<\/p><p>Les titres non cot\u00e9s \u00e9tant au nominatif, l\u2019\u00e9tablissement gestionnaire du PEA a des moyens de contr\u00f4le limit\u00e9s.<\/p><p>\u00a0<\/p><p><strong>L&rsquo;inscription et le suivi de ces actions s&rsquo;effectuent donc selon une proc\u00e9dure pr\u00e9cise qui implique \u00e9troitement l\u2019actionnaire et la soci\u00e9t\u00e9 \u00e9mettrice.<\/strong>\u00a0<\/p><p>Trois documents formalisent les engagements de chacun.<\/p><p>\u00a0<\/p><p><strong>Organisation et vigilance doivent \u00eatre les ma\u00eetres mots, pour l\u2019actionnaire comme la soci\u00e9t\u00e9, sur la dur\u00e9e de l\u2019investissement<\/strong>.<\/p><p>\u00a0<\/p><p><strong>Il serait dommage, en cas de succ\u00e8s \u00e9conomique, de perdre le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration pour une n\u00e9gligence parfois ancienne<\/strong> (exemple\u00a0: dividende vers\u00e9 sur le compte personnel de l\u2019actionnaire au lieu du compte esp\u00e8ce du PEA).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nathalie Valluis, Avocate &#8211; Janvier 2025 \u00a0 Cr\u00e9\u00e9 en 1992, le PEA a \u00e9t\u00e9 dot\u00e9 d\u2019un r\u00e9gime fiscal avantageux pour inciter les particuliers \u00e0 investir dans les entreprises (favoriser le financement en fonds propres). DES POSSIBILIT\u00c9S D\u2019INVESTISSEMENTS VARI\u00c9ES Les titres \u00e9ligibles sont nombreux.Ils incluent, notamment\u00a0: \u00a0 les actions les parts de SARL les actions de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2492,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":[],"categories":[1,5],"tags":[6],"_links":{"self":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/555"}],"collection":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/comments?post=555"}],"version-history":[{"count":195,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/555\/revisions"}],"predecessor-version":[{"id":3469,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/555\/revisions\/3469"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media\/2492"}],"wp:attachment":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media?parent=555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/categories?post=555"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/tags?post=555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}