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