{"id":316,"date":"2021-01-07T14:31:21","date_gmt":"2021-01-07T13:31:21","guid":{"rendered":"https:\/\/www.europropmarket.com\/actualites\/?p=316"},"modified":"2021-11-10T16:22:40","modified_gmt":"2021-11-10T15:22:40","slug":"le-lease-back-ou-cession-bail","status":"publish","type":"post","link":"https:\/\/www.europropmarket.com\/actualites\/le-lease-back-ou-cession-bail\/","title":{"rendered":"Le lease-back ou cession bail"},"content":{"rendered":"<h2>D\u00e9finition et fonctionnement<\/h2>\n<p>Le lease-back ou cession-bail est une op\u00e9ration de financement gr\u00e2ce \u00e0 laquelle une entreprise propri\u00e9taire d&rsquo;un actif immobilier c\u00e8de cette propri\u00e9t\u00e9 \u00e0 une soci\u00e9t\u00e9 de cr\u00e9dit-bail ; le bien est ensuite repris en<a href=\"https:\/\/www.europropmarket.com\/bureau\/location\/\"> location<\/a> par l&rsquo;entreprise c\u00e9dante qui va pouvoir l&rsquo;occuper imm\u00e9diatement. Le contrat de bail est conclu pour une dur\u00e9e d\u00e9termin\u00e9e \u2013 pouvant aller jusqu&rsquo;\u00e0 15 ans &#8211; et assorti d&rsquo;une option d&rsquo;achat permettant \u00e0 l&rsquo;entreprise de r\u00e9cup\u00e9rer la propri\u00e9t\u00e9 du bien une fois le contrat parvenu \u00e0 son terme. Contrairement \u00e0 ce qui pr\u00e9vaut dans un bail \u00ab classique \u00bb ni le bailleur ni le locataire ne disposent de la facult\u00e9 de mettre un terme au contrat par pr\u00e9avis. Conform\u00e9ment au principe du leasing, la soci\u00e9t\u00e9 modifie ainsi l&rsquo;\u00e9quilibre de son bilan en r\u00e9duisant ses immobilisations corporelles pour g\u00e9n\u00e9rer une tr\u00e9sorerie imm\u00e9diate. Une fois le bail parvenu \u00e0 son terme, la soci\u00e9t\u00e9 locataire peut recouvrer la propri\u00e9t\u00e9 du bien moyennant le versement d&rsquo;un montant fix\u00e9 au pr\u00e9alable entre les parties &#8211; dans le cadre d&rsquo;un lease-back, cette somme est le plus souvent relativement modeste. Il faut toutefois souligner que le lease-back s&rsquo;adresse aux entreprises en bonne sant\u00e9 financi\u00e8re visant \u00e0 d\u00e9velopper leur activit\u00e9 : les soci\u00e9t\u00e9s c\u00f4t\u00e9s 5 ou 6 \u00e0 la banque de France en sont donc exclues.<\/p>\n<h2>Quel int\u00e9r\u00eat pour une soci\u00e9t\u00e9 ?<\/h2>\n<p>Les int\u00e9r\u00eats pour les entreprises sont multiples et reposent sur l&rsquo;afflux de tr\u00e9sorerie g\u00e9n\u00e9r\u00e9 par l&rsquo;op\u00e9ration :<\/p>\n<ul>\n<li>Am\u00e9lioration du bilan comptable : diminuer le taux d&rsquo;endettement, optimiser les fonds de roulements, all\u00e9gement des charges fiscales puisque les loyers du cr\u00e9dit-bail sont enti\u00e8rement d\u00e9ductibles du calcul de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s et sont en outre soumis \u00e0 une TVA de 21 % enti\u00e8rement r\u00e9cup\u00e9rable<\/li>\n<li>Financement de nouveaux projets : investissements en vue de d\u00e9velopper l&rsquo;activit\u00e9, attention port\u00e9e au c\u0153ur du m\u00e9tier et \u00e0 la recherche de nouveaux march\u00e9s, r\u00e9alisation de travaux de r\u00e9novation ou d&rsquo;extension etc.<\/li>\n<li>Optimisation du parc immobilier : le lease-back permet aux soci\u00e9t\u00e9s de valoriser leurs actifs immobiliers \u2013 y compris en cas de sous-utilisation, ph\u00e9nom\u00e8ne de plus en plus fr\u00e9quent \u2013 tout en conservant la jouissance de leurs locaux.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9finition et fonctionnement Le lease-back ou cession-bail est une op\u00e9ration de financement gr\u00e2ce \u00e0 laquelle une entreprise propri\u00e9taire d&rsquo;un actif immobilier c\u00e8de cette propri\u00e9t\u00e9 \u00e0 une soci\u00e9t\u00e9 de cr\u00e9dit-bail ; le bien est ensuite repris en location par l&rsquo;entreprise c\u00e9dante qui va pouvoir l&rsquo;occuper imm\u00e9diatement. Le contrat de bail est conclu pour une dur\u00e9e d\u00e9termin\u00e9e [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":544,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bureaux","entry","has-media"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Entreprises : valorisez vos actifs immobiliers gr\u00e2ce au sale and lease-back<\/title>\n<meta name=\"description\" content=\"Le lease-back est un m\u00e9canisme de financement permettant aux entreprises de d\u00e9gager de la tr\u00e9sorerie gr\u00e2ce \u00e0 leurs actifs immobiliers - bureaux, locaux commerciaux ou logistiques - afin de b\u00e9n\u00e9ficier d\u2019une plus grande souplesse de fonctionnement.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.europropmarket.com\/actualites\/le-lease-back-ou-cession-bail\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Entreprises : valorisez vos actifs immobiliers gr\u00e2ce au sale and lease-back\" \/>\n<meta property=\"og:description\" content=\"Le lease-back est un m\u00e9canisme de financement permettant aux entreprises de d\u00e9gager de la tr\u00e9sorerie gr\u00e2ce \u00e0 leurs actifs immobiliers - 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