{"id":10319,"date":"2015-04-14T12:08:02","date_gmt":"2015-04-14T10:08:02","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10319"},"modified":"2024-07-13T16:16:34","modified_gmt":"2024-07-13T14:16:34","slug":"societe-en-participation-sep","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/societe-en-participation-sep\/","title":{"rendered":"La soci\u00e9t\u00e9 en participation (SEP)"},"content":{"rendered":"<p class=\"Standard\">La soci\u00e9t\u00e9 en participation (SEP) rassemble autour d&rsquo;un projet au moins deux personnes physiques ou morales. Selon son objet, elle peut \u00eatre de nature civile ou commerciale.<strong>\u00a0Elle n&rsquo;est pas immatricul\u00e9e au Registre du commerce et des soci\u00e9t\u00e9s lors de sa constitution.<\/strong> Elle n&rsquo;a donc pas de personnalit\u00e9 morale.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, explique la soci\u00e9t\u00e9 en participation (SEP) dans cet article.<\/p>\n<figure id=\"attachment_4341\" aria-describedby=\"caption-attachment-4341\" style=\"width: 215px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-4341 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/pacte-dactionnaires-300x295.png\" alt=\"4 personnes tenant des pi\u00e8ces de puzzle s'assemble pour cr\u00e9er une soci\u00e9t\u00e9 en participation (SEP)\" width=\"215\" height=\"211\" \/><figcaption id=\"caption-attachment-4341\" class=\"wp-caption-text\">Qu&rsquo;est-ce qu&rsquo;une soci\u00e9t\u00e9 en participation (SEP) ?<\/figcaption><\/figure>\n<h2 class=\"Standard\">Qu&rsquo;est-ce qu&rsquo;une Soci\u00e9t\u00e9 en Participation (SEP) ?<\/h2>\n<p class=\"Standard\"><span class=\"exergue\">La soci\u00e9t\u00e9 en participation (SEP) est une soci\u00e9t\u00e9 dot\u00e9e d&rsquo;une tr\u00e8s grande souplesse, volontairement non immatricul\u00e9e par ses associ\u00e9s.<\/span> Cette absence d&rsquo;immatriculation va avoir plusieurs cons\u00e9quences :<\/p>\n<ul>\n<li><strong><span class=\"exergue\">La SEP sera d\u00e9pourvue de<\/span><\/strong> <a title=\"Qu\u2019est-ce qu\u2019une personne morale ?\" href=\"https:\/\/valoxy.org\/blog\/personne-morale\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>personnalit\u00e9 morale<\/strong><\/a> mais, en contrepartie, sa constitution ne donnera lieu \u00e0 aucune publicit\u00e9.<\/li>\n<li><span class=\"exergue\">Elle peut \u00eatre civile ou commerciale, <\/span><strong><span class=\"exergue\">occulte ou ostensible <\/span><\/strong>(r\u00e9v\u00e9l\u00e9e aux tiers).<\/li>\n<li>Sa cr\u00e9ation peut \u00eatre int\u00e9ressante pour <strong><span class=\"exergue\">des op\u00e9rations ponctuelles et de courte dur\u00e9e,<\/span><\/strong> qui ne n\u00e9cessitent pas la constitution d&rsquo;un patrimoine social autonome.<\/li>\n<li>La SEP<strong><span class=\"exergue\"> ne peut pas \u00eatre mise en <a title=\"La proc\u00e9dure de redressement judiciaire\" href=\"https:\/\/valoxy.org\/blog\/redressement-judiciaire-24122014avalchrib\/\" target=\"_blank\" rel=\"noopener noreferrer\">redressement ou liquidation judiciaire<\/a><\/span><\/strong><a title=\"La proc\u00e9dure de redressement judiciaire\" href=\"https:\/\/valoxy.org\/blog\/redressement-judiciaire-24122014avalchrib\/\" target=\"_blank\" rel=\"noopener noreferrer\">.<\/a><\/li>\n<\/ul>\n<h2 class=\"Standard\">La constitution de la SEP<\/h2>\n<p class=\"Standard\">La constitution de la SEP ne pr\u00e9sente aucune particularit\u00e9. <strong><span class=\"exergue\">Il s&rsquo;agit d&rsquo;un simple contrat, m\u00eame non formalis\u00e9, qui r\u00e9unit les \u00e9l\u00e9ments caract\u00e9ristiques de la SEP.<\/span><\/strong><\/p>\n<h2 class=\"Standard\">L&rsquo;actif social de la SEP<\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-6367 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/part-camembert-300x225.jpg\" alt=\"personne disposant d'une part d'actif sociale de SEP\" width=\"300\" height=\"225\" \/><\/p>\n<p>La SEP n&rsquo;a pas de patrimoine social. <strong>Les apports effectu\u00e9s par les participants (associ\u00e9s de la SEP) demeurent leur propri\u00e9t\u00e9<\/strong>, sauf s&rsquo;ils optent pour un r\u00e9gime d&rsquo;indivision.<\/p>\n<p class=\"Standard\">Les parts sociales ne repr\u00e9sentent pas des droits sur l&rsquo;actif social (celui ci n&rsquo;existant pas) mais des cr\u00e9ances entre associ\u00e9s sur l&rsquo;\u00e9ventuel b\u00e9n\u00e9fice d\u00e9gag\u00e9 par l&rsquo;exploitation commune.<\/p>\n<p class=\"Standard\">La cession de ces \u00ab\u00a0parts sociales\u00a0\u00bb n\u00e9cessite l&rsquo;accord de tous les associ\u00e9s (sauf clause contraire).<\/p>\n<p class=\"Standard\"><i><div class=\"encadre-style\">Cette unanimit\u00e9 peut poser certains probl\u00e8mes en cas de d\u00e9saccord des co-associ\u00e9s. Il faudra alors provoquer la dissolution anticip\u00e9e de la SEP.<i><\/div><\/i><\/i><\/p>\n<h2 class=\"Standard\">La gestion de la SEP<\/h2>\n<p class=\"Standard\">En principe, tous les associ\u00e9s de la SEP sont g\u00e9rants. Mais ils peuvent d\u00e9signer l&rsquo;un d&rsquo;entre eux, ou un tiers. Le contrat de soci\u00e9t\u00e9 d\u00e9termine les pouvoirs.<\/p>\n<p class=\"Standard\"><strong><span class=\"exergue\">Le g\u00e9rant est responsable personnellement envers les tiers et envers les associ\u00e9s<\/span><\/strong> (en sa qualit\u00e9 de mandataire).<\/p>\n<h2 class=\"Standard\">Le fonctionnement de la SEP<\/h2>\n<p><img decoding=\"async\" class=\"alignright wp-image-3364 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cout-de-revient-300x289.png\" alt=\"personnage regardant \u00e0 la loupe un engrenage pour comprendre le fonctionnement d'une SEP\" width=\"247\" height=\"238\" \/><\/p>\n<p class=\"Standard\">Une SEP a 2 associ\u00e9s minimum, personnes physiques ou morales.<\/p>\n<p class=\"Standard\">La participation peut \u00eatre aussi bien occulte qu&rsquo;ostensible. <strong><span class=\"exergue\">La SEP peut \u00eatre r\u00e9v\u00e9l\u00e9e aux tiers (par la publication d&rsquo;un avis dans un journal d&rsquo;annonces l\u00e9gales) pour une seule op\u00e9ration, plusieurs ou toutes ses op\u00e9rations.<\/span><\/strong> Elle peut \u00eatre ostensible pour un, plusieurs ou tous les participants.<\/p>\n<p class=\"Standard\">Lorsque les participants agissent au vu et su des tiers en qualit\u00e9 d&rsquo;associ\u00e9s, <strong><span class=\"exergue\">chacun est tenu personnellement des actes accomplis par l&rsquo;un d&rsquo;entre eux et avec solidarit\u00e9 si la soci\u00e9t\u00e9 est commerciale.<\/span><\/strong> Si non, chaque participant de la SEP contracte en son nom propre et s&rsquo;engage sur son patrimoine personnel.<\/p>\n<p class=\"Standard\"><i><i><div class=\"encadre-style\"><\/i>Si la SEP est commerciale, les participants doivent <span class=\"exergue\"><strong>avoir la capacit\u00e9 commerciale.<\/strong><\/span><i><\/div><\/i><\/i><\/p>\n<h2 class=\"Standard\">Les rapports entre associ\u00e9s de SEP<\/h2>\n<p class=\"Standard\">Si la SEP est commerciale, elle sera soumise au r\u00e9gime juridique de <a title=\"La SNC ou \u00ab\u00a0Soci\u00e9t\u00e9 en nom collectif\u00a0\u00bb\" href=\"https:\/\/valoxy.org\/blog\/snc-societe-en-nom-collectif\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>la soci\u00e9t\u00e9 en nom collectif (SNC<\/strong><\/a>) pour les rapports entre associ\u00e9s.<\/p>\n<p class=\"Standard\">Si la SEP a un objet civil, les rapports entre associ\u00e9s seront r\u00e9gis par les r\u00e8gles relatives \u00e0 la soci\u00e9t\u00e9 civile.<\/p>\n<h2 class=\"Standard\">R\u00e9gime fiscal de la soci\u00e9t\u00e9 en participation (SEP)<\/h2>\n<p class=\"Standard\">A l&rsquo;instar de la soci\u00e9t\u00e9 en nom collectif (SNC), <span class=\"exergue\"><strong>la SEP est une soci\u00e9t\u00e9 de personnes, elle est donc en 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\"> l&rsquo;imp\u00f4t sur le revenu (IR)<\/a><\/strong><\/span>. L&rsquo;imposition se fait au niveau des associ\u00e9s sur leur quote-part de b\u00e9n\u00e9fices.<\/p>\n<p class=\"Standard\">Cependant, <strong><span class=\"exergue\">la SEP peut opter pour une imposition \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/span><\/strong>. Cette option est irr\u00e9vocable.<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez en savoir plus sur les diff\u00e9rents groupements d\u2019entreprise ? Retrouvez nos articles sur le blog Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\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<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-groupement-demployeurs\/\" target=\"_self\" rel=\"noopener\">Le Groupement d\u2019employeurs<\/a><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/quest-quun-joint-venture\/\" target=\"_self\" rel=\"noopener\">La joint-venture<\/a><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/groupement-momentane-entreprises\/\" target=\"_self\" rel=\"noopener\">Le Groupement Momentan\u00e9 d\u2019Entreprises (GME)<\/a><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/groupement-interet-economique-gie\/\" target=\"_self\" rel=\"noopener\">Le groupement d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La soci\u00e9t\u00e9 en participation (SEP) rassemble autour d&rsquo;un projet au moins deux personnes physiques ou morales. Selon son objet, elle peut \u00eatre de nature civile ou commerciale.\u00a0Elle n&rsquo;est pas immatricul\u00e9e au Registre du commerce et des soci\u00e9t\u00e9s lors de sa&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3906,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-10319","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 Soci\u00e9t\u00e9 en Participation (SEP) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La soci\u00e9t\u00e9 en participation (SEP) est une forme de soci\u00e9t\u00e9 qui ne dispose pas de la personnalit\u00e9 morale. 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