{"id":14847,"date":"2026-10-16T11:04:33","date_gmt":"2026-10-16T09:04:33","guid":{"rendered":"https:\/\/joinsensei.co\/?p=14847"},"modified":"2026-10-16T11:05:51","modified_gmt":"2026-10-16T09:05:51","slug":"vendre-son-restaurant-valorisation-etapes-et-fiscalite","status":"publish","type":"post","link":"https:\/\/joinsensei.co\/en\/vendre-son-restaurant-valorisation-etapes-et-fiscalite\/","title":{"rendered":"Vendre son restaurant : valorisation, \u00e9tapes et fiscalit\u00e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14847\" class=\"elementor elementor-14847\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-968e528 e-flex e-con-boxed e-con e-parent\" data-id=\"968e528\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dcaa25 elementor-widget elementor-widget-text-editor\" data-id=\"8dcaa25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"caret-color: #222222; color: #222222; font-family: Arial, sans-serif; font-size: 12px;\">Beaucoup de restaurateurs d\u00e9couvrent le prix de leur restaurant le jour o\u00f9 un acheteur le leur annonce. Trop tard : une cession se pr\u00e9pare 12 \u00e0 24 mois \u00e0 l&#8217;avance. Cet article vous donne les m\u00e9thodes de valorisation, les formalit\u00e9s obligatoires, la fiscalit\u00e9 de la plus-value et les erreurs qui font perdre de l&#8217;argent.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f828b1d e-flex e-con-boxed e-con e-parent\" data-id=\"f828b1d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc61fc0 elementor-widget elementor-widget-heading\" data-id=\"dc61fc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><h2 style=\"font-family: Arial, sans-serif;letter-spacing: normal;white-space: normal\">Que vend-on exactement ? La composition du fonds <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcb8\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f4b8.svg\"><span style=\"font-size: clamp(1.25rem, 2.2vw, 1.55rem);letter-spacing: -0.01em;white-space: pre-wrap\"><\/span><\/h2><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cd1fb9 elementor-widget elementor-widget-text-editor\" data-id=\"0cd1fb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/joinsensei.co\/ouvrir-restaurant-2024-guide\/\">https:\/\/joinsensei.co\/ouvrir-restaurant-2024-guide\/<\/a>Quand on \u00ab vend un restaurant \u00bb, on vend en g\u00e9n\u00e9ral un <b>fonds de commerce<\/b> :<\/p><ul><li><b>\u00c9l\u00e9ments incorporels :<\/b> client\u00e8le, enseigne, droit au bail, licence IV.<\/li><li><b>\u00c9l\u00e9ments corporels :<\/b> mat\u00e9riel, agencements, mobilier.<\/li><li><b>\u00c0 part :<\/b> stocks et cave, valoris\u00e9s s\u00e9par\u00e9ment.<\/li><li><b>Hors fonds :<\/b> les murs, s&#8217;ils vous appartiennent, rel\u00e8vent d&#8217;une op\u00e9ration immobili\u00e8re distincte.<\/li><\/ul><p><b>Attention \u00e0 la licence IV :<\/b> elle n&#8217;est transmissible que si le d\u00e9bit n&#8217;a pas cess\u00e9 d&#8217;exploiter depuis plus de cinq ans (Code de la sant\u00e9 publique, art. L3333-1). Un restaurant ferm\u00e9 depuis longtemps perd cette valeur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13547de e-flex e-con-boxed e-con e-parent\" data-id=\"13547de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-599fc69 elementor-widget elementor-widget-heading\" data-id=\"599fc69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><h2 style=\"font-family: Arial, sans-serif;letter-spacing: normal;white-space: normal\">Combien vaut un restaurant ? Trois m\u00e9thodes \u00e0 croiser<span style=\"font-size: clamp(1.25rem, 2.2vw, 1.55rem);letter-spacing: -0.01em;white-space: pre-wrap\"><\/span><\/h2><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f35e2a8 e-flex e-con-boxed e-con e-parent\" data-id=\"f35e2a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3d359f elementor-widget elementor-widget-image\" data-id=\"e3d359f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"660\" height=\"145\" src=\"https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/Capture-decran-2026-10-16-a-10.58.14-1024x225.png\" class=\"attachment-large size-large wp-image-14852\" alt=\"vendre-restaurant-conseils\" srcset=\"https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/Capture-decran-2026-10-16-a-10.58.14-1024x225.png 1024w, https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/Capture-decran-2026-10-16-a-10.58.14-300x66.png 300w, https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/Capture-decran-2026-10-16-a-10.58.14-768x169.png 768w, https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/Capture-decran-2026-10-16-a-10.58.14-600x132.png 600w, https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/Capture-decran-2026-10-16-a-10.58.14.png 1218w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efcef88 elementor-widget elementor-widget-text-editor\" data-id=\"efcef88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Fourchettes indicatives issues d&#8217;un guide d&#8217;expertise comptable sp\u00e9cialis\u00e9 HCR (Hayot Expertise, 2026) ; elles varient fortement selon l&#8217;emplacement, le bail et l&#8217;\u00e9tat des comptes.<\/i><\/p><p><b>Le pi\u00e8ge de l&#8217;EBE :<\/b> il doit \u00eatre \u00ab retrait\u00e9 \u00bb de la r\u00e9mun\u00e9ration du dirigeant. Si vous vous payez tr\u00e8s peu, votre EBE para\u00eet artificiellement \u00e9lev\u00e9\u2026 et l&#8217;acheteur (ou son banquier) le corrigera. Un restaurant qui d\u00e9pend d&#8217;un chef ou d&#8217;un emplacement fragile se valorise plus prudemment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-120e7b5 e-flex e-con-boxed e-con e-parent\" data-id=\"120e7b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2747c1 elementor-widget elementor-widget-heading\" data-id=\"b2747c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><h2 style=\"font-family: Arial, sans-serif;letter-spacing: normal;white-space: normal\">Les \u00e9tapes de la cession <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcdd\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f4dd.svg\"><span style=\"font-size: clamp(1.25rem, 2.2vw, 1.55rem);letter-spacing: -0.01em;white-space: pre-wrap\"><\/span><\/h2><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b9a4309 e-flex e-con-boxed e-con e-parent\" data-id=\"b9a4309\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c5e0f7 elementor-widget elementor-widget-text-editor\" data-id=\"3c5e0f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li><b>Pr\u00e9parer (12-24 mois avant) :<\/b> fiabiliser les comptes, normaliser votre r\u00e9mun\u00e9ration, v\u00e9rifier la conformit\u00e9 (caisse, paie, TVA).<\/li><li><b>Choisir fonds ou titres<\/b> (si vous \u00eates en soci\u00e9t\u00e9) : l&#8217;arbitrage fiscal se pr\u00e9pare t\u00f4t.<\/li><li><b>Valoriser et fixer un prix<\/b> en croisant les trois m\u00e9thodes.<\/li><li><b>Trouver l&#8217;acheteur<\/b> et signer une promesse.<\/li><li><b>Informer les salari\u00e9s<\/b> (voir ci-dessous).<\/li><li><b>Signer l&#8217;acte de cession<\/b>, l&#8217;enregistrer, publier (journal d&#8217;annonces l\u00e9gales et BODACC), s\u00e9questrer le prix pendant le d\u00e9lai d&#8217;opposition des cr\u00e9anciers.<\/li><li><b>Mutation de la licence<\/b> (d\u00e9claration en mairie ou pr\u00e9fecture) : le repreneur doit d\u00e9tenir son permis d&#8217;exploitation.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e2e8c75 e-flex e-con-boxed e-con e-parent\" data-id=\"e2e8c75\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-494b497 elementor-widget elementor-widget-heading\" data-id=\"494b497\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><h2>Salari\u00e9s, bail : ce que la loi impose<span style=\"font-size: clamp(1.25rem, 2.2vw, 1.55rem);letter-spacing: -0.01em\"><\/span><\/h2><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-457a8ea e-flex e-con-boxed e-con e-parent\" data-id=\"457a8ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c97ea67 elementor-widget elementor-widget-text-editor\" data-id=\"c97ea67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><b>Contrats de travail :<\/b> transf\u00e9r\u00e9s automatiquement au repreneur (art. L1224-1 du Code du travail), avec anciennet\u00e9 et droits acquis (CCN HCR).<\/li><li><b>Information des salari\u00e9s :<\/b> sans CSE, ils doivent \u00eatre inform\u00e9s au plus tard un mois avant la vente. Oubli = amende civile plafonn\u00e9e \u00e0 0,5 % du prix. Exceptions : vente au conjoint, \u00e0 un ascendant ou descendant, ou proc\u00e9dure collective.<\/li><li><b>Bail commercial :<\/b> le droit au bail se transmet selon les clauses (agr\u00e9ment du bailleur, garantie solidaire). Relisez-les avant de promettre quoi que ce soit.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a04636f e-flex e-con-boxed e-con e-parent\" data-id=\"a04636f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7f848b elementor-widget elementor-widget-heading\" data-id=\"f7f848b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fiscalit\u00e9 de la plus-value : l'essentiel<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f907e2 e-flex e-con-boxed e-con e-parent\" data-id=\"1f907e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a77c605 elementor-widget elementor-widget-text-editor\" data-id=\"a77c605\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><b>Entreprise individuelle \/ soci\u00e9t\u00e9 \u00e0 l&#8217;IR :<\/b> exon\u00e9ration possible selon l&#8217;art. 238 quindecies du CGI (totale jusqu&#8217;\u00e0 500 000 \u20ac de valeur transmise, partielle jusqu&#8217;\u00e0 1 M\u20ac, apr\u00e8s 5 ans d&#8217;activit\u00e9) ou l&#8217;art. 151 septies (pour un restaurant, totale jusqu&#8217;\u00e0 250 000 \u20ac de recettes, d\u00e9gressive jusqu&#8217;\u00e0 350 000 \u20ac). Les deux ne se cumulent pas : choisissez le plus favorable.<\/li><li><b>Soci\u00e9t\u00e9 \u00e0 l&#8217;IS :<\/b> cession du fonds (imp\u00f4t sur la soci\u00e9t\u00e9 puis fiscalit\u00e9 \u00e0 la distribution) ou cession des titres (PFU \u00e0 31,4 %, abattement dirigeant partant en retraite possible).<\/li><li><b>C\u00f4t\u00e9 acqu\u00e9reur :<\/b> droits d&#8217;enregistrement de 0 % jusqu&#8217;\u00e0 23 000 \u20ac, 3 % de 23 000 \u00e0 200 000 \u20ac, 5 % au-del\u00e0.<\/li><\/ul><p><b>\u00c0 retenir :<\/b> ces r\u00e8gles sont complexes et changent. Faites valider votre cas par <a href=\"https:\/\/joinsensei.co\/\">un expert-comptable ou un avocat disponible sur Sensei<\/a> avant de signer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41e39bd elementor-widget elementor-widget-button\" data-id=\"41e39bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/joinsensei.co\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Trouver un consultant pour ma vente de restaurant<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f4707e elementor-widget elementor-widget-heading\" data-id=\"4f4707e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><h2 style=\"font-family: Arial, sans-serif;letter-spacing: normal;white-space: normal\">\u26a0\ufe0f Les 5 erreurs qui co\u00fbtent cher<span style=\"font-size: clamp(1.25rem, 2.2vw, 1.55rem);letter-spacing: -0.01em;white-space: pre-wrap\"><\/span><\/h2><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b2242a elementor-widget elementor-widget-text-editor\" data-id=\"7b2242a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Licence IV \u00e9teinte apr\u00e8s cinq ans sans exploitation.<\/li><li>EBE gonfl\u00e9 par une r\u00e9mun\u00e9ration dirigeant trop basse.<\/li><li>Restaurant trop d\u00e9pendant de vous (ou du chef) : l&#8217;acheteur le d\u00e9cote.<\/li><li>Arbitrage fonds\/titres d\u00e9cid\u00e9 trop tard.<\/li><li>Information des salari\u00e9s oubli\u00e9e.<\/li><\/ul><div><p style=\"caret-color: #222222; color: #222222; font-family: Arial, sans-serif; font-size: 12px; text-decoration-thickness: auto; text-decoration-style: solid;\">Dernier conseil : un restaurant se vend d&#8217;autant mieux qu&#8217;il fonctionne sans vous, avec des comptes propres et un bail s\u00e9curis\u00e9.\u00a0<\/p><\/div><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b0aa9c elementor-widget elementor-widget-button\" data-id=\"7b0aa9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/joinsensei.co\/call-de-decouverte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">r\u00e9servez un appel de d\u00e9couverte<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Comment vendre son restaurant au bon prix : m\u00e9thodes de valorisation (CA, EBE), formalit\u00e9s, information des salari\u00e9s, fiscalit\u00e9 de la plus-value et pi\u00e8ges \u00e0 \u00e9viter.<\/p>\n","protected":false},"author":32,"featured_media":14849,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[309],"tags":[],"class_list":["post-14847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifie"],"uagb_featured_image_src":{"full":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-scaled.jpg",2560,1920,false],"thumbnail":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-150x150.jpg",150,150,true],"medium":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-300x225.jpg",300,225,true],"medium_large":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-768x576.jpg",660,495,true],"large":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-1024x768.jpg",660,495,true],"1536x1536":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-1536x1152.jpg",1536,1152,true],"2048x2048":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-2048x1536.jpg",2048,1536,true],"freeio-listing-grid":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-495x370.jpg",495,370,true],"freeio-gallery":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-950x500.jpg",950,500,true],"woocommerce_thumbnail":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-300x300.jpg",300,300,true],"woocommerce_single":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-600x450.jpg",600,450,true],"woocommerce_gallery_thumbnail":["https:\/\/joinsensei.co\/wp-content\/uploads\/2026\/10\/shawn-nmpW_WwwVSc-unsplash-410x410.jpg",410,410,true]},"uagb_author_info":{"display_name":"Sensei","author_link":"https:\/\/joinsensei.co\/en\/author\/julien-velu\/"},"uagb_comment_info":1,"uagb_excerpt":"Comment vendre son restaurant au bon prix : m\u00e9thodes de valorisation (CA, EBE), formalit\u00e9s, information des salari\u00e9s, fiscalit\u00e9 de la plus-value et pi\u00e8ges \u00e0 \u00e9viter.","_links":{"self":[{"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/posts\/14847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/comments?post=14847"}],"version-history":[{"count":4,"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/posts\/14847\/revisions"}],"predecessor-version":[{"id":14855,"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/posts\/14847\/revisions\/14855"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/media\/14849"}],"wp:attachment":[{"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/media?parent=14847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/categories?post=14847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/joinsensei.co\/en\/wp-json\/wp\/v2\/tags?post=14847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}