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Sont présumés être des participations les titres représentant une fraction du capital supérieure à 10%.",[],{},{"nodeType":95,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Quand utiliser le compte 7611 ?",[],{},{"nodeType":87,"data":163,"content":164},{},[165],{"nodeType":82,"value":166,"marks":167,"data":168},"Le compte 7611 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":170,"data":171,"content":172},"ordered-list",{},[173,183,193,203],{"nodeType":118,"data":174,"content":175},{},[176],{"nodeType":87,"data":177,"content":178},{},[179],{"nodeType":82,"value":180,"marks":181,"data":182},"Lors de la réception de dividendes versés par des sociétés dans lesquelles l'entreprise détient des titres de participation",[],{},{"nodeType":118,"data":184,"content":185},{},[186],{"nodeType":87,"data":187,"content":188},{},[189],{"nodeType":82,"value":190,"marks":191,"data":192},"Pour comptabiliser les produits financiers générés par les participations détenues par l'entreprise",[],{},{"nodeType":118,"data":194,"content":195},{},[196],{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"À la clôture de l'exercice comptable, pour enregistrer les revenus à recevoir des titres de participation",[],{},{"nodeType":118,"data":204,"content":205},{},[206],{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"Lorsque l'entreprise perçoit des avantages économiques liés à sa qualité d'actionnaire ou d'associé dans d'autres entités",[],{},{"nodeType":87,"data":214,"content":215},{},[216],{"nodeType":82,"value":217,"marks":218,"data":219},"Il est important de distinguer ce compte du 7616 - Revenus sur autres formes de participation qui concerne notamment la part de résultat bénéficiaire d'un GIE, et du 7617 - Revenus des créances rattachées à des participations qui concerne les intérêts des créances liées aux participations.",[],{},{"nodeType":95,"data":221,"content":222},{},[223],{"nodeType":82,"value":224,"marks":225,"data":226},"Quels sont les impacts fiscaux du compte 7611 ?",[],{},{"nodeType":87,"data":228,"content":229},{},[230],{"nodeType":82,"value":231,"marks":232,"data":233},"L'utilisation du compte 7611 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":114,"data":235,"content":236},{},[237,247,257,267,277],{"nodeType":118,"data":238,"content":239},{},[240],{"nodeType":87,"data":241,"content":242},{},[243],{"nodeType":82,"value":244,"marks":245,"data":246},"Régime mère-fille : Les dividendes reçus de filiales peuvent bénéficier du régime des sociétés mères et filiales permettant une exonération d'impôt sur les sociétés à hauteur de 95% ou 99% du montant des dividendes perçus, sous certaines conditions (détention minimale de 5% du capital, conservation pendant au moins 2 ans)",[],{},{"nodeType":118,"data":248,"content":249},{},[250],{"nodeType":87,"data":251,"content":252},{},[253],{"nodeType":82,"value":254,"marks":255,"data":256},"Contribution additionnelle : Certains revenus des titres de participation peuvent être soumis à des contributions additionnelles selon la législation fiscale en vigueur",[],{},{"nodeType":118,"data":258,"content":259},{},[260],{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"Retenue à la source : Les dividendes de source étrangère peuvent être soumis à une retenue à la source dans le pays d'origine, potentiellement récupérable selon les conventions fiscales",[],{},{"nodeType":118,"data":268,"content":269},{},[270],{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"Plus-values de cession : Bien que non directement liées au compte 7611, les plus-values réalisées lors de la cession ultérieure des titres de participation peuvent bénéficier d'un régime d'exonération partielle sous conditions",[],{},{"nodeType":118,"data":278,"content":279},{},[280],{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"Déclarations fiscales spécifiques : Les revenus de participations doivent faire l'objet de mentions particulières dans les déclarations fiscales de l'entreprise",[],{},{"nodeType":95,"data":288,"content":289},{},[290],{"nodeType":82,"value":291,"marks":292,"data":293},"3 point clés à retenir sur le compte 7611",[],{},{"nodeType":114,"data":295,"content":296},{},[297,307,317],{"nodeType":118,"data":298,"content":299},{},[300],{"nodeType":87,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"Le compte 7611 enregistre uniquement les revenus générés par des titres de participation, qui sont définis comme créant un lien durable avec d'autres entités et représentant généralement plus de 10% du capital de ces dernières.",[],{},{"nodeType":118,"data":308,"content":309},{},[310],{"nodeType":87,"data":311,"content":312},{},[313],{"nodeType":82,"value":314,"marks":315,"data":316},"Ces produits financiers sont distincts des autres revenus de titres immobilisés (compte 762) et des valeurs mobilières de placement (compte 764) qui ne constituent pas des participations stratégiques.",[],{},{"nodeType":118,"data":318,"content":319},{},[320],{"nodeType":87,"data":321,"content":322},{},[323],{"nodeType":82,"value":324,"marks":325,"data":326},"Le traitement fiscal des revenus de titres de participation peut être avantageux grâce au régime mère-fille, permettant une quasi-exonération d'impôt sur les sociétés sous certaines conditions.",[],{},"compte-7611-revenus-des-titres-de-participation",false,[330],{"metadata":331,"sys":334,"fields":346},{"tags":332,"concepts":333},[],[],{"space":335,"id":337,"type":16,"createdAt":338,"updatedAt":339,"environment":340,"publishedVersion":342,"revision":62,"contentType":343,"locale":29},{"sys":336},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":341},{"id":21,"type":12,"linkType":22},24,{"sys":344},{"type":12,"linkType":27,"id":345},"category",{"contentfulName":347,"modelCategoryName":348,"slug":349,"contentTypeSlug":350,"metaTitle":352,"metaDescription":353,"mainTitle":354,"subtitle":371,"heroImage":372,"ctaButton":394,"ctaLink":395},"Fiches pratiques - 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