Asset audit of the manager

the company to protect, optimize and transmit in the best conditions.

becomes essential.

What is a heritage audit for a business manager?

Definition and scope of the heritage audit

The assets audit is a complete diagnosis of the financial, legal, tax and family situation of an individual.

Concretely, the asset audit covers real estate (main residence, rental investments), financial assets (life insurance, PEA, securities accounts), the valuation of the company and participations, personal and professional taxation, matrimonial regime, welfare and retirement.

Ce qui différencie l'Asset audit of the manager d'un bilan patrimonial classique

A standard asset assessment is aimed at an individual whose assets are relatively dissociated from their professional activity.

The managerial heritage audit therefore analyzes the overlap between these two dimensions — and this is precisely where its added value lies.

Why carry out a heritage audit when you are a manager?

Protect your personal and professional assets

The manager is exposed to risks that the employee does not run: personal liability in the event of management error, possible confusion between professional and personal assets depending on the legal form chosen, absence of an automatic safety net in the event of company failure.

Optimize your remuneration and taxation

The manager's remuneration is never tax neutral.

Prepare a business transfer or sale

The sale or transmission of a company is the most significant financial event in the life of a manager.

Anticipate the retirement of the manager

The manager often contributes less than the employee to compulsory schemes, in particular when he is the majority manager of an SARL or a low-paid SAS partner.

The key components of a managerial heritage audit

Analysis of private assets

This first component identifies and values ​​all of the manager's personal assets: primary and secondary residence, real estate investments, financial portfolios, life insurance contracts, acquired retirement rights, and pension assets.

Analysis of professional assets

The company's valuation often constitutes the manager's dominant asset.

Tax and social audit

This component analyzes the manager's effective marginal tax rate, the possible optimization of his remuneration, the tax exemption schemes available (Girardin, FIP/FCPI, land deficit, historic monuments), and the consistency of his social security contributions with regard to his future retirement.

Analysis of the matrimonial regime and spousal protection

The matrimonial regime directly conditions the protection of the spouse and the future transmission of assets.

The stages of a heritage audit for managers

Collection and diagnosis phase

The process begins with an exhaustive collection of documents: company statutes, latest balance sheets, personal and professional tax declarations, insurance contracts, property deeds, family record book.

Analysis and simulation phase

The professional models different scenarios: impact of a change in marital regime, simulation of taxation in the event of immediate sale of the business versus in five years, comparison of the effectiveness of different retirement savings vehicles.

Recommendations phase and action plan

The audit concludes with a report of recommendations prioritized according to urgency and potential impact.

Monitoring and updating over time

A heritage audit is not a fixed document.

When to trigger a heritage audit?

Triggering events

Certain moments in the manager's life make the asset audit particularly urgent.

Warning signs

Regardless of one-off events, certain signals should lead the manager to make an appointment without delay: total absence of foresight in the event of incapacity or death, assets constituted at more than 80% of the value of the company without diversification, unknown or uncontrolled effective tax rate, absence of a will or donation to the last living person.

Who carries out a manager’s assets audit?

The professionals involved

The management asset audit is by nature multidisciplinary.

How to choose the right interlocutor

A good CGP specialized in managers must master both personal wealth taxation and the mechanisms specific to the company (holding, Dutreil pact, OBO).

FAQ — Managerial asset audit

How much does a wealth audit for managers cost?

How often should you update your asset audit?

Is a heritage audit confidential?

Is the asset audit tax deductible?

What is the difference between a wealth audit and investment advice?