{"id":10135,"date":"2015-03-11T19:25:10","date_gmt":"2015-03-11T18:25:10","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10135"},"modified":"2024-07-11T15:47:18","modified_gmt":"2024-07-11T13:47:18","slug":"eurl-ou-entreprise-unipersonnelle-a-responsabilite-limitee-11032015avalcharneg2","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/eurl-ou-entreprise-unipersonnelle-a-responsabilite-limitee-11032015avalcharneg2\/","title":{"rendered":"L&rsquo;EURL ou \u00ab\u00a0Entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e\u00a0\u00bb"},"content":{"rendered":"<p>L&rsquo;EURL n&rsquo;est autre qu&rsquo;une SARL qui ne comporte qu&rsquo;un seul associ\u00e9. Elle b\u00e9n\u00e9ficie donc du m\u00eame r\u00e9gime juridique que la SARL, r\u00e9gime simplement adapt\u00e9 \u00e0 l&rsquo;unicit\u00e9 d&rsquo;associ\u00e9.<\/p>\n<p>Si elle ne compte qu&rsquo;un associ\u00e9 unique,<strong><span class=\"exergue\"> l&rsquo;EURL demeure une soci\u00e9t\u00e9 poss\u00e9dant sa propre personnalit\u00e9 juridique,<\/span><\/strong> donc sa constitution ainsi que son fonctionnement seront forc\u00e9ment plus contraignant qu&rsquo;un exercice sous forme d&rsquo;entreprise individuelle (EI), EIRL ou auto-entreprise.<\/p>\n<p>Cependant, ce r\u00e9gime qui existe depuis 1985 a fait l&rsquo;objet de nombreuses simplifications la rendant de plus en plus attractive. Sa principale concurrente est \u00e0 l&rsquo;heure actuelle la SASU ou \u00ab\u00a0Soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle\u00a0\u00bb.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<figure id=\"attachment_6505\" aria-describedby=\"caption-attachment-6505\" style=\"width: 188px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6505 \" title=\"EURL\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/idees-300x300.jpg\" alt=\"EURL\" width=\"188\" height=\"188\" \/><figcaption id=\"caption-attachment-6505\" class=\"wp-caption-text\">L&rsquo;EURL ou \u00ab\u00a0Entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e\u00a0\u00bb<\/figcaption><\/figure>\n<h2>R\u00e9gime juridique de l&rsquo;EURL<\/h2>\n<p>L&rsquo;Entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e est soumise au m\u00eame r\u00e9gime que la SARL, ce qui suppose une participation aux b\u00e9n\u00e9fices ainsi qu&rsquo;une contribution aux pertes. Mais s&rsquo;agissant d&rsquo;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, la responsabilit\u00e9 de l&rsquo;associ\u00e9 unique est limit\u00e9e au montant de ses apports.<\/p>\n<p><div class=\"encadre-style\"><strong><span class=\"exergue\">Le patrimoine personnel est donc prot\u00e9g\u00e9 en cas de difficult\u00e9s<\/span><\/strong> pouvant d\u00e9boucher sur une proc\u00e9dure collective (redressement, liquidation judiciaire).<\/p>\n<p><em><strong>Attention\u00a0: <span class=\"exergue\">cette limitation de responsabilit\u00e9 tombe si le g\u00e9rant s&rsquo;est port\u00e9 caution ou s&rsquo;il a commis une faute de gestion.<\/span><\/strong><\/div><\/em><\/p>\n<h2>Constitution de l&rsquo;EURL<\/h2>\n<p>La cr\u00e9ation d&rsquo;une soci\u00e9t\u00e9 est soumise \u00e0 un formalisme plus important que la cr\u00e9ation des EI (d\u00e9claration d&rsquo;activit\u00e9) ou EIRL (d\u00e9claration d&rsquo;affectation du patrimoine professionnel).<\/p>\n<p>Il va falloir r\u00e9diger des statuts mais l&rsquo;associ\u00e9 les r\u00e9digera seul, les signera et proc\u00e9dera \u00e0 l&rsquo;immatriculation de la soci\u00e9t\u00e9.<\/p>\n<p>Cependant,<strong><span class=\"exergue\"> la constitution de l&rsquo;EURL est simplifi\u00e9e lorsque l&rsquo;associ\u00e9 unique est \u00e9galement le g\u00e9rant.<\/span><\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignright wp-image-6466 \" title=\"EURL\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-game-300x198.jpg\" alt=\"EURL\" width=\"215\" height=\"142\" \/><\/p>\n<p>Dans ce cas, l&rsquo;associ\u00e9\u00a0:<\/p>\n<ul>\n<li>b\u00e9n\u00e9ficie de formalit\u00e9s de publicit\u00e9 all\u00e9g\u00e9es (notamment pour les actes modifiant les statuts ou sujets \u00e0 publicit\u00e9),<\/li>\n<li>est dispens\u00e9 de l&rsquo;insertion d&rsquo;un avis de constitution au BODACC,<\/li>\n<li>peut b\u00e9n\u00e9ficier de l&rsquo;application de statuts types, tr\u00e8s simplifi\u00e9s (il lui suffira de faire une simple demande d&rsquo;immatriculation).<\/li>\n<\/ul>\n<h2><strong>\u00a0<\/strong>Statut de l&rsquo;associ\u00e9 unique de l&rsquo;EURL<\/h2>\n<p>L&rsquo;associ\u00e9 unique d&rsquo;une Entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e peut aussi bien \u00eatre une personne physique qu&rsquo;<a title=\"Qu\u2019est-ce qu\u2019une personne morale ?\" href=\"https:\/\/valoxy.org\/blog\/personne-morale\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>une autre personne morale<\/strong><\/a>, et m\u00eame une autre EURL.<\/p>\n<p>En effet, cette possibilit\u00e9 est ouverte depuis une ordonnance du 31 juillet 2014. Il est donc possible aujourd&rsquo;hui d&rsquo;imbriquer plusieurs EURL entre elles.<\/p>\n<p><div class=\"encadre-style\">Concernant les personnes physiques, il y a tr\u00e8s peu de restrictions, pourront donc \u00eatre seul associ\u00e9\u00a0:<\/p>\n<ul>\n<li><strong><span class=\"exergue\">Les personnes majeures<\/span><\/strong>, m\u00eame incapables,<\/li>\n<li><strong><span class=\"exergue\">Les personnes mineures<\/span><\/strong>, m\u00eame non \u00e9mancip\u00e9es,<\/li>\n<li><strong><span class=\"exergue\">Les personnes de nationalit\u00e9 \u00e9trang\u00e8re<\/span><\/strong> (une d\u00e9claration administrative peut \u00eatre requise au pr\u00e9alable).<\/div><\/li>\n<\/ul>\n<h2>Statut du g\u00e9rant de l&rsquo;EURL<\/h2>\n<div class=\"encadre-style\">La g\u00e9rance est la plupart du temps assur\u00e9e par l&rsquo;associ\u00e9 unique mais <strong><span class=\"exergue\">celle-ci pourra \u00e9galement \u00eatre confi\u00e9e \u00e0 un tiers<\/span><\/strong>.<\/p>\n<p>Si l&rsquo;associ\u00e9 unique de l&rsquo;Entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e est une personne morale, <strong><span class=\"exergue\">le g\u00e9rant est obligatoirement un tiers<\/span><\/strong>.<\/p>\n<p>Dans les 2 cas, la nomination intervient dans les statuts ou par acte s\u00e9par\u00e9.<\/div>\n<h3><em><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-6464 \" title=\"EURL\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/x-or-v-signs-254x300.jpg\" alt=\"EURL\" width=\"224\" height=\"300\" \/>R\u00e9gime social du g\u00e9rant associ\u00e9 unique<\/em><\/h3>\n<p>Lorsque le g\u00e9rant est \u00e9galement l&rsquo;associ\u00e9 unique, <strong><span class=\"exergue\">ce dernier rel\u00e8vera du r\u00e9gime des travailleurs non salari\u00e9s (TNS).<\/span><\/strong><\/p>\n<h3><em>R\u00e9gime social du g\u00e9rant non associ\u00e9<\/em><\/h3>\n<p>Lorsque le g\u00e9rant n&rsquo;est pas associ\u00e9, 2 situations sont \u00e0 distinguer :<\/p>\n<ul>\n<li><strong><span class=\"exergue\">Si le g\u00e9rant est r\u00e9mun\u00e9r\u00e9, il\u00a0rel\u00e8vera automatiquement du r\u00e9gime g\u00e9n\u00e9ral de la s\u00e9curit\u00e9 sociale en tant qu&rsquo;\u00a0\u00ab\u00a0assimil\u00e9 salari\u00e9\u00a0\u00bb<\/span><\/strong>. Cependant, il ne cotisera pas pour l&rsquo;assurance ch\u00f4mage.<\/li>\n<li>Si le g\u00e9rant n&rsquo;est pas r\u00e9mun\u00e9r\u00e9 (la r\u00e9mun\u00e9ration du g\u00e9rant \u00e9tant facultative), <strong><span class=\"exergue\">son affiliation au r\u00e9gime g\u00e9n\u00e9ral n&rsquo;est pas obligatoire<\/span><\/strong>.<\/li>\n<\/ul>\n<h2>R\u00e9gime fiscal<\/h2>\n<p>L&rsquo;imposition va d\u00e9pendre de la qualit\u00e9 de l&rsquo;associ\u00e9 unique.<\/p>\n<h3><em>Soci\u00e9t\u00e9 cr\u00e9\u00e9e par une personne physique<\/em><\/h3>\n<p>Dans ce cas, l&rsquo;EURL est par principe soumis <a title=\"Comment est calcul\u00e9 l\u2019imp\u00f4t sur le Revenu\u00a0?\" href=\"https:\/\/valoxy.org\/blog\/impot-sur-le-revenu-calcul-08122014avalnicwill1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>\u00e0 l&rsquo;imp\u00f4t sur le revenu (IRPP)<\/strong><\/a> mais il est possible d&rsquo;opter pour une imposition \u00e0 <a title=\"Imp\u00f4t sur les soci\u00e9t\u00e9s : comment fonctionne-t-il ?\" href=\"https:\/\/valoxy.org\/blog\/impots-et-taxes-des-entreprises-en-2024\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s(IS)<\/strong><\/a>.<\/p>\n<p><em><strong>Attention\u00a0: <span class=\"exergue\">l&rsquo;option pour une imposition \u00e0 l&rsquo;IS est irr\u00e9vocable<\/span><\/strong><\/em><\/p>\n<h3><em>Soci\u00e9t\u00e9 cr\u00e9\u00e9e par une personne morale<\/em><\/h3>\n<p>Dans ce cas,<strong><span class=\"exergue\"> l&rsquo;EURL est forc\u00e9ment soumise \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/span><\/strong>.<\/p>\n<h2>Transformation de l&rsquo;EURL<\/h2>\n<p>Si l&rsquo;associ\u00e9 unique de l&rsquo;EURL c\u00e8de une seule part sociale, l&rsquo;EURL se transforme en SARL et ce sans frais. En effet, <strong><span class=\"exergue\">le passage d\u00a0&lsquo;EURL en SARL n&rsquo;est pas fiscalement assimil\u00e9 \u00e0 une transformation de soci\u00e9t\u00e9.<\/span><\/strong><\/p>\n<p>Par la suite, si la totalit\u00e9 des parts se retrouvent r\u00e9unie en une seule main, la SARL redeviendra une EURL.\u00a0 Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/passer-de-sarl-en-eurl-quelles-consequences\/\" target=\"_self\" rel=\"noopener\">Passer de la SARL \u00e0 l\u2019EURL, quelles cons\u00e9quences ?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;EURL n&rsquo;est autre qu&rsquo;une SARL qui ne comporte qu&rsquo;un seul associ\u00e9. Elle b\u00e9n\u00e9ficie donc du m\u00eame r\u00e9gime juridique que la SARL, r\u00e9gime simplement adapt\u00e9 \u00e0 l&rsquo;unicit\u00e9 d&rsquo;associ\u00e9. Si elle ne compte qu&rsquo;un associ\u00e9 unique, l&rsquo;EURL demeure une soci\u00e9t\u00e9 poss\u00e9dant sa&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3364,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-10135","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>EURL, entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L&#039;EURL \u00e9tant une SARL avec un seul associ\u00e9, elle b\u00e9n\u00e9ficie du r\u00e9gime juridique de la SARL adapt\u00e9 \u00e0 l&#039;unicit\u00e9 de son associ\u00e9.\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta 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