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Cession de fonds de commerce - Murinfo.com - Commerce à Vendre

Cession de fonds de commerce

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La cession du fonds de commerce est une opération importante dans la vie d'une entreprise, et qui nécessite de respecter un certain nombre de formalités. Céder un fonds de commerce ne s'improvise pas : des précautions juridiques doivent ainsi être prises en amont et en aval, afin que tout se déroule au mieux, tant pour le cédant, celui (ou celle) qui vend le fonds, que pour le cessionnaire, c'est-à-dire celui (ou celle) qui en fait l'acquisition.

Qu'est-ce que le fonds de commerce ?
Il s'agit de l'ensemble des biens affectés par le commercant à l'exploitation de son entreprise, afin de satisfaire sa clientèle : ce sont aussi bien des éléments corporels, tels que le matériel, le mobilier, l'outillage, les marchandises, etc., que des éléments incorporels, tels que par exemple le nom commercial, l'enseigne, le droit au bail, les contrats de travail, les droits de propriété et brevets, clientèle, etc.

La cession du fonds de commerce est encadrée juridiquement
Ce sont les articles L. 141-1 et suivants, ainsi que les articles R. 141-1 du Code de commerce qui prévoient et encadrent les cessions de fonds de commerce.
En cédant un fonds de commerce, on cède automatiquement la clientèle. Outre un certain nombre de déclarations préalables, la cession du fonds de commerce doit comporter également des mentions obligatoires, sous peine d'être frappée de nullité : ainsi l'acte de vente du fonds doit expressément indiquer le prix de vente, la date et la nature de l'acquisition, le nom du précédent vendeur, les éléments du bail commercial, le chiffre d'affaires et le résultat d'exploitation des trois derniers exercices comptables. Les éléments de prix doivent être détaillés par types d'éléments et faire apparaître les éléments incorporels, le matériel et les marchandises, les privilèges et nantissements.

Une fois ces formalités accomplies et respectées, et dans le mois qui suit l'acte de cession, l'acquéreur du fonds doit s'enregistrer auprès du service des impôts des entreprises, afin de déclarer la mutation du fonds de commerce ou de clientèle.

Vous souhaitez céder votre fonds de commerce ? Vous cherchez à acquérir un fonds de commerce ? Vous avez besoin d'être accompagné(e) et / ou conseillé(e) pour mettre votre fonds de commerce à vendre ? Nos équipes d'experts immobiliers sont à votre disposition et vous proposent de mettre leurs compétences à votre service, quel que soit votre projet, acquérir ou vendre votre fonds de commerce.

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