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Comment évaluer le
prix d'un droit
au bail ?

Question posée par eric le 12/11/2009

Bonjour,
je souhaite savoir comment peut on évaluer le prix d'un droit au bail ? merci par avance de votre réponse. eric

Réponse de Madame Olga ROMULUS, Expert-comptable, à la direction des relations extérieures du groupe Fiducial
olga.romulus@fiducial.net
Fiducial

Bonjour Eric

Le droit au bail est un élément constitutif, parfois majeur, du fonds de commerce d’une entreprise.

Or l’évaluation d’un fonds de commerce est complexe.

 

Il existe des barèmes indicatifs publiés par l’Administration Fiscale ou des agences immobilières qui proposent des fourchettes d’évaluation par métier.

 

Néanmoins, cet indicateur doit être pondéré au regard d’autres éléments comme le potentiel de développement, la rentabilité réelle, les travaux et les investissements à réaliser (matériel et immatériel) et la durée du bail.

 

Afin de vous aider dans votre réflexion, nous vous conseillons de prendre contact avec un expert-comptable.

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