{"id":10272,"date":"2015-04-07T17:51:23","date_gmt":"2015-04-07T15:51:23","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10272"},"modified":"2024-07-11T18:27:06","modified_gmt":"2024-07-11T16:27:06","slug":"snc-societe-en-nom-collectif","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/snc-societe-en-nom-collectif\/","title":{"rendered":"La SNC (Soci\u00e9t\u00e9 en Nom Collectif)"},"content":{"rendered":"<p>La SNC (Soci\u00e9t\u00e9 en Nom Collectif) est une soci\u00e9t\u00e9 de personnes \u00e0 l&rsquo;<em>intuitu personae<\/em> tr\u00e8s fort et o\u00f9 tous les associ\u00e9s sont commer\u00e7ants. C&rsquo;est une soci\u00e9t\u00e9 \u00e0 risque illimit\u00e9, ce qui signifie que <span class=\"exergue\"><strong>les associ\u00e9s en nom sont responsables de l&rsquo;ensemble des dettes sociales, et ce sur leur patrimoine personnel<\/strong><\/span>. S&rsquo;agissant d&rsquo;une soci\u00e9t\u00e9 assez risqu\u00e9e d&rsquo;o\u00f9 on ne peut \u00ab\u00a0sortir\u00a0\u00bb qu&rsquo;avec l&rsquo;accord des autres, les associ\u00e9s ont int\u00e9r\u00eat \u00e0 bien se conna\u00eetre.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur les caract\u00e9ristiques de la SNC.<\/span><\/p>\n<p>La SNC\u00a0ne poss\u00e8de aucune sp\u00e9cificit\u00e9 quant \u00e0 sa constitution.<\/p>\n<figure id=\"attachment_5218\" aria-describedby=\"caption-attachment-5218\" style=\"width: 140px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-5218 \" title=\"qu'est-ce qu'une SNC ?\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/tresorerie.png\" alt=\"qu'est-ce qu'une SNC ?\" width=\"140\" height=\"135\" \/><figcaption id=\"caption-attachment-5218\" class=\"wp-caption-text\">La forme juridique de la SNC<\/figcaption><\/figure>\n<h2>Le capital social de la SNC<\/h2>\n<p><img decoding=\"async\" class=\"alignright wp-image-6507 \" title=\"quel capital sociale pour la SNC ?\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-241x300.jpg\" alt=\"quel capital sociale pour la SNC ?\" width=\"138\" height=\"172\" \/>Il n&rsquo;y a pas de capital social\u00a0minimum l\u00e9gal pour la SNC. Par ailleurs, tous les types d&rsquo;apports sont possibles\u00a0:<\/p>\n<ul>\n<li>Apports en num\u00e9raire (liquidit\u00e9s&#8230;),<\/li>\n<li>Apports en nature (immeubles, machines&#8230;),<\/li>\n<li>Et apports en industrie (savoir-faire&#8230;).<\/li>\n<\/ul>\n<p>A noter que comme dans toutes les soci\u00e9t\u00e9s, <span class=\"exergue\"><strong>les apports en industrie n&rsquo;entrent pas dans la composition du capital social.<\/strong><\/span><\/p>\n<h2>Les associ\u00e9s en nom de la SNC<\/h2>\n<p><strong><span class=\"exergue\"><br \/>\nLa cr\u00e9ation d&rsquo;une SNC requiert un\u00a0minimum de deux associ\u00e9s<\/span><\/strong> mais ne pr\u00e9voit\u00a0pas de maximum l\u00e9gal. \u00a0Cependant les associ\u00e9s de SNC\u00a0sont souvent peu nombreux \u00e0 cause du risque que cette forme juridique\u00a0repr\u00e9sente.<\/p>\n<h3><span style=\"text-decoration: underline;\">La qualit\u00e9 des associ\u00e9s en nom de la SNC<\/span><\/h3>\n<p>Les associ\u00e9s en nom peuvent aussi bien \u00eatre des personnes physiques que des personnes morales. Ils auront la qualit\u00e9 de commer\u00e7ant, ce qui implique que <strong><span class=\"exergue\">certaines cat\u00e9gories de personnes ne peuvent pas \u00eatre associ\u00e9s en nom<\/span><\/strong>\u00a0:<\/p>\n<ul>\n<li>Les mineurs, m\u00eame \u00e9mancip\u00e9s,<\/li>\n<li>Les majeurs prot\u00e9g\u00e9s (sous tutelle ou curatelle),<\/li>\n<li>Les soci\u00e9t\u00e9s civiles.<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\">La responsabilit\u00e9 des associ\u00e9s en nom de la SNC<\/span><\/h3>\n<p>Contrairement aux autres soci\u00e9t\u00e9s commerciales comme<a title=\"La SARL\" href=\"https:\/\/valoxy.org\/blog\/sarl\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong> la SARL<\/strong> <\/a>ou <a title=\"La SAS ou \u00ab\u00a0soci\u00e9t\u00e9 par actions simplifi\u00e9e\u00a0\u00bb\" href=\"https:\/\/valoxy.org\/blog\/sas-ou-societe-par-actions-simplifiee-10032015avalchaneg1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>la SAS<\/strong><\/a>, la responsabilit\u00e9 des associ\u00e9s en nom de SNC n&rsquo;est pas limit\u00e9e au montant des apports, elle est ind\u00e9finie et solidaire :<\/p>\n<ul>\n<li><span class=\"exergue\"><strong><img decoding=\"async\" class=\"alignright wp-image-6473 size-medium\" title=\"la forme juridique de la SNC\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/devil-man-in-a-group-of-businessmen-300x155.jpg\" alt=\"la forme juridique de la SNC\" width=\"300\" height=\"155\" \/>Ind\u00e9finie,<\/strong><\/span> car les associ\u00e9s r\u00e9pondent personnellement des dettes de la soci\u00e9t\u00e9.<\/li>\n<li><span class=\"exergue\"><strong>Solidaire,<\/strong><\/span> car, sous r\u00e9serve d&rsquo;avoir mis en demeure la soci\u00e9t\u00e9,<strong><span class=\"exergue\"> les \u00e9ventuels cr\u00e9anciers de la soci\u00e9t\u00e9 pourront poursuivre un seul des associ\u00e9s pour la totalit\u00e9 des dettes sociales.<\/span><\/strong> Ce dernier devant ensuite se retourner contre les autres associ\u00e9s et contre la soci\u00e9t\u00e9 elle-m\u00eame.<\/li>\n<\/ul>\n<h2>La cession des parts sociales de la SNC<\/h2>\n<p>La SNC est une soci\u00e9t\u00e9 \u00ab ferm\u00e9e \u00bb. Cela signifie qu&rsquo;<strong><span class=\"exergue\">un associ\u00e9 ne pourra c\u00e9der ses parts que si tous les coassoci\u00e9s sont d&rsquo;accord.<\/span><\/strong> (on ne peut pas d\u00e9roger statutairement \u00e0 cette exigence d&rsquo;unanimit\u00e9).<\/p>\n<p>De plus, la cession sera soumise \u00e0 un formalisme important (signification par huissier, publicit\u00e9 au RCS).<\/p>\n<h2>La g\u00e9rance<\/h2>\n<h3><span style=\"text-decoration: underline;\">Le statut du g\u00e9rant de SNC<\/span><\/h3>\n<p>En principe, tous les associ\u00e9s (personnes physiques ou morales) sont g\u00e9rants. Cependant <strong><span class=\"exergue\">il est possible de d\u00e9signer, dans les statuts ou par acte s\u00e9par\u00e9, un ou plusieurs g\u00e9rants.<\/span><\/strong><\/p>\n<p>A noter que le ou les g\u00e9rants n&rsquo;ont pas \u00e0 \u00eatre associ\u00e9s.<\/p>\n<h3><span style=\"text-decoration: underline;\">Les pouvoirs du g\u00e9rant<\/span><\/h3>\n<p><strong><span class=\"exergue\">Le g\u00e9rant peut engager la soci\u00e9t\u00e9 dans la limite de l&rsquo;objet social.<\/span><\/strong> C&rsquo;est pourquoi il faut \u00eatre prudent lors de sa r\u00e9daction. \u00c9viter que le g\u00e9rant ne soit priv\u00e9 de pouvoirs ou au contraire qu&rsquo;il puisse mettre en p\u00e9ril la soci\u00e9t\u00e9 trop facilement.<\/p>\n<h3><span style=\"text-decoration: underline;\">Le r\u00e9gime social du g\u00e9rant<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-3364 \" title=\"Le r\u00e9gime social du g\u00e9rant de SNC\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cout-de-revient-300x289.png\" alt=\"Le r\u00e9gime social du g\u00e9rant de SNC\" width=\"119\" height=\"115\" \/><\/p>\n<p>Il diff\u00e8re selon que le g\u00e9rant de la SNC en est associ\u00e9 ou non.<\/p>\n<ul style=\"text-align: justify; margin-left: 150px;\">\n<li>Le g\u00e9rant associ\u00e9 de la SNC est assujetti<strong><span class=\"exergue\"> au r\u00e9gime des TNS ou travailleurs non-salari\u00e9s<\/span><\/strong> (RSI).<\/li>\n<li>Le g\u00e9rant non associ\u00e9 est assujetti quant \u00e0 lui <strong><span class=\"exergue\">au r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale<\/span><\/strong> (RG).<\/li>\n<\/ul>\n<h2>Le r\u00e9gime fiscal de la Soci\u00e9t\u00e9 en Nom Collectif<\/h2>\n<p>La SNC est par principe soumise \u00e0 <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>l&rsquo;imp\u00f4t sur le revenu (IR)<\/strong><\/a>, mais il est possible d&rsquo;opter pour une imposition \u00e0<strong> l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/strong>.<\/p>\n<p><span class=\"exergue\"><strong>Dans ce cas la soci\u00e9t\u00e9 elle-m\u00eame acquitte l&rsquo;imp\u00f4t \u00e0 hauteur de 15% pour les 38 120 premiers euros et \u00a033,33% pour le reste du montant des b\u00e9n\u00e9fices imposables.<\/strong><\/span> (\u00e0 condition que le CA soit inf\u00e9rieur \u00e0 7 630 000 euros et que le capital soit enti\u00e8rement lib\u00e9r\u00e9).\u00a0<strong><span class=\"exergue\">A noter que cette option est irr\u00e9vocable<\/span>.<\/strong><\/p>\n<h2>Le r\u00e9gime fiscal des associ\u00e9s en nom (SNC impos\u00e9e \u00e0 l&rsquo;IR)<\/h2>\n<p>Lorsque la soci\u00e9t\u00e9 est soumise \u00e0 l&rsquo;imp\u00f4t sur le revenu (IR), <strong><span class=\"exergue\">l&rsquo;imposition \u00e0 lieu au niveau des associ\u00e9s.\u00a0<\/span><\/strong>Chaque associ\u00e9 mentionnera dans sa d\u00e9claration de revenus sa quote-part de b\u00e9n\u00e9fices (BIC ou BNC en fonction de l&rsquo;activit\u00e9 de la soci\u00e9t\u00e9).<\/p>\n<p><strong><span class=\"exergue\">A noter que dans la SNC impos\u00e9e \u00e0 l&rsquo;IR, les b\u00e9n\u00e9fices sont impos\u00e9s qu&rsquo;ils soient vers\u00e9s ou non.<\/span><\/strong><\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur la Soci\u00e9t\u00e9 en Nom Collectif ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/focus-regime-fiscal-snc\/\"><span class=\"s3\">Focus sur le r\u00e9gime fiscal des SNC<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/societes-de-personnes-fonctionnement\/\"><span class=\"s3\">Les soci\u00e9t\u00e9s de personnes : comment fonctionnent-elles ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/les-differents-types-dentreprise\/\"><span class=\"s3\">Les diff\u00e9rents types d\u2019entreprise<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La SNC (Soci\u00e9t\u00e9 en Nom Collectif) est une soci\u00e9t\u00e9 de personnes \u00e0 l&rsquo;intuitu personae tr\u00e8s fort et o\u00f9 tous les associ\u00e9s sont commer\u00e7ants. C&rsquo;est une soci\u00e9t\u00e9 \u00e0 risque illimit\u00e9, ce qui signifie que les associ\u00e9s en nom sont responsables de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-10272","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>La SNC (Soci\u00e9t\u00e9 en Nom Collectif) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La SNC (Soci\u00e9t\u00e9 en Nom Collectif) est une soci\u00e9t\u00e9 \u00e0 risque illimit\u00e9. 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