{"id":171,"date":"2025-12-22T19:38:43","date_gmt":"2025-12-22T19:38:43","guid":{"rendered":"https:\/\/www.ch-gestionprivee.fr\/publications\/?p=171"},"modified":"2026-03-14T13:20:35","modified_gmt":"2026-03-14T13:20:35","slug":"cession-hotel-courchevel-transmission-patrimoine","status":"publish","type":"post","link":"https:\/\/ch-gestionprivee.fr\/publications\/cession-hotel-courchevel-transmission-patrimoine\/","title":{"rendered":"Cession d’un h\u00f4tel \u00e0 Courchevel : structurer la transmission d’un patrimoine de 20 M\u20ac"},"content":{"rendered":"\n

La cession d’un h\u00f4tel familial \u00e0 Courchevel repr\u00e9sente bien plus qu’une transaction immobili\u00e8re. C’est l’aboutissement d’une vie entrepreneuriale et le point de d\u00e9part d’une nouvelle organisation patrimoniale. <\/strong><\/p>\n\n\n\n

Concr\u00e8tement, cette \u00e9tude de cas illustre la structuration d’une vente d’\u00e9tablissement 4 \u00e9toiles et la transmission du capital aux enfants, en combinant apport-cession, scission murs\/fonds et donation en nue-propri\u00e9t\u00e9.<\/p>\n\n\n\n

Cette \u00e9tude de cas illustre le type d’op\u00e9rations que nous structurons pour les dirigeants de l’arc alpin. Bas\u00e9 \u00e0 Annecy<\/a>, au c\u0153ur des Alpes et des grandes stations<\/a>, notre cabinet ma\u00eetrise les sp\u00e9cificit\u00e9s patrimoniales de l’h\u00f4tellerie et de l’immobilier de montagne.<\/p>\n\n\n\n

Le contexte : 35 ans d’histoire familiale<\/h2>\n\n\n\n

Monsieur et Madame D. ont cr\u00e9\u00e9 leur h\u00f4tel 4 \u00e9toiles \u00e0 Courchevel 1850 en 1989. Partis d’un petit chalet rachet\u00e9 \u00e0 cr\u00e9dit, ils ont progressivement agrandi l’\u00e9tablissement au fil des d\u00e9cennies. Aujourd’hui, l’h\u00f4tel compte 45 chambres et suites, un spa, ainsi que deux restaurants dont une table gastronomique.<\/p>\n\n\n\n

Le couple approche d\u00e9sormais les 65 ans. Leurs trois enfants ont fait d’autres choix professionnels : une avocate \u00e0 Paris, un ing\u00e9nieur \u00e0 Lyon, une directrice marketing \u00e0 Gen\u00e8ve. Aucun d’entre eux ne souhaite reprendre l’exploitation.<\/p>\n\n\n\n

Par cons\u00e9quent, une question concr\u00e8te se pose. La valorisation de l’ensemble, murs et fonds confondus, atteint 20 millions d’euros. Un groupe h\u00f4telier formule une offre s\u00e9rieuse. Comment c\u00e9der dans les meilleures conditions et transmettre le capital aux enfants ?<\/p>\n\n\n\n

Les probl\u00e9matiques identifi\u00e9es<\/h2>\n\n\n\n

L’analyse du dossier r\u00e9v\u00e8le plusieurs enjeux imbriqu\u00e9s.<\/p>\n\n\n\n

Premi\u00e8rement, la fiscalit\u00e9 de la plus-value constitue le point central.<\/strong> Le couple a acquis et d\u00e9velopp\u00e9 l’h\u00f4tel pour moins de 2 millions d’euros sur 35 ans. La plus-value latente d\u00e9passe donc 18 millions. Avec une flat tax \u00e0 31,4 %<\/a>, l’imp\u00f4t th\u00e9orique avoisine 5,7 millions d’euros. Autrement dit, ce montant ampute consid\u00e9rablement le capital transmissible.<\/p>\n\n\n\n

Deuxi\u00e8mement, la structure juridique complique la situation.<\/strong> Les murs et le fonds de commerce cohabitent dans la m\u00eame SARL. En l’absence d’anticipation, cette confusion rend toute optimisation particuli\u00e8rement difficile.<\/p>\n\n\n\n

Troisi\u00e8mement, les objectifs familiaux ajoutent une dimension humaine.<\/strong> Monsieur et Madame D. souhaitent transmettre \u00e9quitablement \u00e0 leurs trois enfants. Ils veulent \u00e9galement conserver des revenus pour leur retraite, estim\u00e9s \u00e0 15 000 euros mensuels.<\/p>\n\n\n\n

Enfin, le timing impose une contrainte forte.<\/strong> En effet, l’acqu\u00e9reur potentiel souhaite finaliser avant la saison 2026-2027. Le d\u00e9lai disponible pour structurer l’op\u00e9ration s’\u00e9l\u00e8ve donc \u00e0 18 mois.<\/p>\n\n\n\n

La strat\u00e9gie d\u00e9ploy\u00e9e<\/h2>\n\n\n\n

Face \u00e0 cette complexit\u00e9, le conseiller patrimonial a coordonn\u00e9 une approche en plusieurs phases avec le notaire de la famille et un avocat fiscaliste sp\u00e9cialis\u00e9 en h\u00f4tellerie.<\/p>\n\n\n\n

Phase 1 : Restructuration pr\u00e9alable<\/h3>\n\n\n\n

Avant toute discussion avec l’acqu\u00e9reur, le couple a s\u00e9par\u00e9 les murs du fonds de commerce. Concr\u00e8tement, ils ont cr\u00e9\u00e9 une SCI familiale pour accueillir l’immobilier. R\u00e9alis\u00e9e \u00e0 valeur comptable, cette op\u00e9ration ne d\u00e9clenche aucune fiscalit\u00e9 imm\u00e9diate.<\/p>\n\n\n\n

La SARL conserve le fonds de commerce et verse d\u00e9sormais un loyer \u00e0 la SCI. Gr\u00e2ce \u00e0 cette nouvelle structure, chaque actif peut faire l’objet d’une strat\u00e9gie fiscale diff\u00e9renci\u00e9e.<\/p>\n\n\n\n

Phase 2 : Apport-cession des titres de la SARL<\/h3>\n\n\n\n

Monsieur et Madame D. ont ensuite cr\u00e9\u00e9 une holding patrimoniale. Puis ils y ont apport\u00e9 leurs titres de la SARL avant la signature du compromis. Cette chronologie respecte scrupuleusement les exigences de l’article 150-0 B ter<\/a>.<\/p>\n\n\n\n

La holding a ensuite c\u00e9d\u00e9 le fonds de commerce \u00e0 l’acqu\u00e9reur pour 12 millions d’euros. Le couple a ainsi plac\u00e9 la plus-value en report d’imposition, sans supporter de taxation imm\u00e9diate. Pour approfondir ce m\u00e9canisme, notre guide sur l’apport-cession 150-0 B ter d\u00e9taille les \u00e9volutions introduites par la loi de finances 2026.<\/p>\n\n\n\n

Phase 3 : Cession de l’immobilier avec abattement<\/h3>\n\n\n\n

La SCI familiale a vendu les murs \u00e0 l’acqu\u00e9reur pour 8 millions d’euros. Le couple d\u00e9tenait ces biens depuis plus de 22 ans. Par cons\u00e9quent, ils b\u00e9n\u00e9ficient d’une exon\u00e9ration totale d’imp\u00f4t sur la plus-value immobili\u00e8re. Seuls les pr\u00e9l\u00e8vements sociaux s’appliquent, avec toutefois un abattement significatif apr\u00e8s 30 ans de d\u00e9tention.<\/p>\n\n\n\n

Au total, cette scission murs\/fonds a permis d’\u00e9conomiser plusieurs centaines de milliers d’euros de fiscalit\u00e9 par rapport \u00e0 une cession en bloc.<\/p>\n\n\n\n

Phase 4 : R\u00e9investissement structur\u00e9<\/h3>\n\n\n\n

La holding dispose alors de 12 millions d’euros. Le couple doit r\u00e9investir 60 % dans les 24 mois, soit 7,2 millions d’euros. Ce seuil correspond \u00e0 l’ancien r\u00e9gime, car la cession a eu lieu avant le 15 f\u00e9vrier 2026.<\/p>\n\n\n\n

Le conseiller patrimonial a orient\u00e9 ce r\u00e9investissement vers plusieurs supports compl\u00e9mentaires. Premi\u00e8rement, une partie finance l’acquisition d’un immeuble de rapport \u00e0 Lyon, g\u00e9n\u00e9rant des revenus locatifs stables. Deuxi\u00e8mement, une autre partie alimente des fonds de private equity sp\u00e9cialis\u00e9s en h\u00f4tellerie europ\u00e9enne. Troisi\u00e8mement, le solde soutient une participation dans une r\u00e9sidence de tourisme en Savoie.<\/p>\n\n\n\n

Par ailleurs, les 4,8 millions restants demeurent librement arbitrables. Le couple les a plac\u00e9s en contrats de capitalisation luxembourgeois afin d’optimiser la transmission future.<\/p>\n\n\n\n

Phase 5 : Donation aux enfants<\/h3>\n\n\n\n

Monsieur et Madame D. ont ensuite donn\u00e9 la nue-propri\u00e9t\u00e9 des parts de la holding \u00e0 leurs trois enfants, \u00e0 parts \u00e9gales. Le report d’imposition se transf\u00e8re ainsi aux donataires.<\/p>\n\n\n\n

Si les enfants conservent les titres pendant le d\u00e9lai l\u00e9gal, ils effaceront d\u00e9finitivement la plus-value initiale. Le report deviendra alors exon\u00e9ration.<\/p>\n\n\n\n

De leur c\u00f4t\u00e9, les parents conservent l’usufruit. Ils per\u00e7oivent donc les revenus g\u00e9n\u00e9r\u00e9s par les actifs de la holding, ce qui assure leur train de vie \u00e0 la retraite. Pour comprendre les enjeux de la transmission familiale dans ce type de configuration, notre analyse de la gouvernance familiale Herm\u00e8s<\/a> apporte un \u00e9clairage compl\u00e9mentaire.<\/p>\n\n\n\n

Le bilan de l’op\u00e9ration<\/h2>\n\n\n\n

Sans structuration pr\u00e9alable, la fiscalit\u00e9 sur la plus-value aurait atteint environ 5,7 millions d’euros. Gr\u00e2ce \u00e0 la strat\u00e9gie d\u00e9ploy\u00e9e, la charge fiscale r\u00e9elle s’\u00e9tablit autour de 800 000 euros. L’\u00e9conomie g\u00e9n\u00e9r\u00e9e d\u00e9passe donc 4,9 millions d’euros.<\/p>\n\n\n\n

De plus, cette optimisation a permis de transmettre 19,2 millions d’euros en nue-propri\u00e9t\u00e9 aux trois enfants. Les parents per\u00e7oivent quant \u00e0 eux environ 180 000 euros de revenus annuels gr\u00e2ce \u00e0 l’usufruit des parts de la holding.<\/p>\n\n\n\n

En synth\u00e8se, une pr\u00e9paration de 18 mois a transform\u00e9 une cession potentiellement co\u00fbteuse en un v\u00e9ritable levier de transmission patrimoniale.<\/a><\/p>\n\n\n\n

Les facteurs cl\u00e9s de r\u00e9ussite<\/h2>\n\n\n\n

Cette op\u00e9ration illustre plusieurs principes fondamentaux pour les dirigeants qui envisagent une cession.<\/p>\n\n\n\n

Tout d’abord, l’anticipation a tout rendu possible.<\/strong> Disposer de 18 mois a permis de restructurer sereinement. \u00c0 l’inverse, une vente pr\u00e9cipit\u00e9e aurait co\u00fbt\u00e9 plusieurs millions au couple.<\/p>\n\n\n\n

Ensuite, l’interprofessionnalit\u00e9 a s\u00e9curis\u00e9 chaque \u00e9tape.<\/strong> Notaire, avocat fiscaliste, expert-comptable et conseiller patrimonial ont travaill\u00e9 en coordination \u00e9troite. De cette mani\u00e8re, l’\u00e9quipe a valid\u00e9 collectivement chaque d\u00e9cision avant sa mise en \u0153uvre.<\/p>\n\n\n\n

Enfin, la vision globale a prim\u00e9 sur l’optimisation isol\u00e9e.<\/strong> Fiscalit\u00e9, transmission, revenus de retraite : le conseiller patrimonial a int\u00e9gr\u00e9 chaque dimension dans une strat\u00e9gie coh\u00e9rente, plut\u00f4t que de traiter les sujets en silos.<\/p>\n\n\n\n

Pour les familles h\u00f4teli\u00e8res des Alpes qui envisagent une cession similaire, cette approche d\u00e9montre clairement qu’avec une pr\u00e9paration rigoureuse, un \u00e9v\u00e9nement fiscal majeur peut effectivement se transformer en opportunit\u00e9 patrimoniale.<\/p>\n","protected":false},"excerpt":{"rendered":"

La cession d’un h\u00f4tel familial \u00e0 Courchevel repr\u00e9sente bien plus qu’une transaction immobili\u00e8re. C’est l’aboutissement d’une vie entrepreneuriale et le point de d\u00e9part d’une nouvelle organisation patrimoniale. Concr\u00e8tement, cette \u00e9tude…<\/p>\n","protected":false},"author":1,"featured_media":173,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-171","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-etude-de-cas-patrimoine"],"yoast_head":"\nCession h\u00f4tel Courchevel : \u00e9tude de cas transmission 20 M\u20ac<\/title>\n<meta name=\"description\" content=\"Cession d'un h\u00f4tel 4 \u00e9toiles \u00e0 Courchevel : comment structurer la vente et la transmission d'un patrimoine h\u00f4telier familial de 20 M\u20ac.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ch-gestionprivee.fr\/publications\/cession-hotel-courchevel-transmission-patrimoine\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" 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