{"id":10704,"date":"2015-06-09T06:50:07","date_gmt":"2015-06-09T04:50:07","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10704"},"modified":"2024-09-26T17:03:00","modified_gmt":"2024-09-26T15:03:00","slug":"liberer-apports-capital-social","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/liberer-apports-capital-social\/","title":{"rendered":"Quand faut-il lib\u00e9rer les apports au capital social de sa soci\u00e9t\u00e9\u00a0?"},"content":{"rendered":"<p>La lib\u00e9ration partielle du capital social est possible dans certaines formes juridiques, lors de la cr\u00e9ation de la soci\u00e9t\u00e9. <strong><span class=\"exergue\">Ainsi certains associ\u00e9s peuvent ne verser qu\u2019une partie du capital social pr\u00e9vue dans les statuts juridiques.<\/span><\/strong> Certaines questions se posent alors :<\/p>\n<ul>\n<li>Quel d\u00e9lai est accord\u00e9 aux associ\u00e9s pour lib\u00e9rer le reste des apports pr\u00e9vus\u00a0?<\/li>\n<li>Le dirigeant\u00a0a-t-il des contraintes et des risques\u00a0?<\/li>\n<\/ul>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous apporte son \u00e9clairage sur la lib\u00e9ration partielle du capital social.<\/p>\n<figure id=\"attachment_6447\" aria-describedby=\"caption-attachment-6447\" style=\"width: 194px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6447 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/usine-tirelire-reflet-297x300.jpg\" alt=\"capital social\" width=\"194\" height=\"196\" \/><figcaption id=\"caption-attachment-6447\" class=\"wp-caption-text\">Quand faut-il lib\u00e9rer les apports au capital social de sa soci\u00e9t\u00e9\u00a0?<\/figcaption><\/figure>\n<h2>Comment fonctionne la lib\u00e9ration partielle du capital social\u00a0?<\/h2>\n<p><span class=\"exergue\"><strong>Les associ\u00e9s peuvent, au moment de la constitution de la soci\u00e9t\u00e9, ne verser qu\u2019une partie des apports en num\u00e9raire.<\/strong><\/span> Le minimum vers\u00e9 est diff\u00e9rent selon la forme juridique de la soci\u00e9t\u00e9. (20% pour les SARL, 50 % pour les SAS et SA).<\/p>\n<div class=\"encadre-style\">Le capital social restant \u00e0 lib\u00e9rer doit intervenir sur d\u00e9cision du dirigeant. Et ce, dans les cinq ans qui suivent l\u2019immatriculation de la soci\u00e9t\u00e9 au RCS. Cette lib\u00e9ration peut se faire en une ou plusieurs fois.<\/div>\n<p><strong>Remarque<\/strong>\u00a0: pour les SNC, les modalit\u00e9s de la lib\u00e9ration du capital social doivent \u00eatre d\u00e9termin\u00e9es dans les statuts.<\/p>\n<p><strong><img decoding=\"async\" class=\"alignleft wp-image-4275\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/compte-courant-dassocie-1.png\" alt=\"capital social\" width=\"85\" height=\"74\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/compte-courant-dassocie-1.png 438w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/compte-courant-dassocie-1-300x262.png 300w\" sizes=\"(max-width: 85px) 100vw, 85px\" \/>A savoir<\/strong>\u00a0: <strong><span class=\"exergue\">les versements en compte courant ne constituent pas un apport num\u00e9raire pour le capital social de la soci\u00e9t\u00e9.<\/span><\/strong> Ce sont des avances en tr\u00e9sorerie qui, m\u00eame si elles sont appel\u00e9es apports en compte courant ne sont pas de v\u00e9ritables apports puisqu\u2019elles n\u2019apportent pas de contreparties capitalistiques. (parts sociales ou actions).<\/p>\n<h2>Que doit faire le dirigeant\u00a0pour lib\u00e9rer le capital social restant\u00a0?<\/h2>\n<p><strong><span class=\"exergue\">Les modalit\u00e9s de lib\u00e9ration du capital social sont g\u00e9n\u00e9ralement inscrites dans les statuts juridiques,<\/span><\/strong> au d\u00e9but des articles sur la formation de celui-ci. Sans pr\u00e9cision sur les d\u00e9marches pr\u00e9vues pour la lib\u00e9ration<a title=\"Cr\u00e9ation d\u2019entreprise : comment fixer le montant du capital social ?\" href=\"https:\/\/valoxy.org\/blog\/capital-social\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong> du capital social<\/strong><\/a>, le dirigeant pourra en faire la demande par envoi de courrier simple. Le courrier pr\u00e9cisera la marche \u00e0 suivre. Si les statuts ne donnent pas de pr\u00e9cision quant \u00e0 la date de lib\u00e9ration du solde de capital social, le dirigeant a toute libert\u00e9 pour en d\u00e9cider en fonction des besoins de la soci\u00e9t\u00e9 (en tr\u00e9sorerie ou en capital).<\/p>\n<p><strong><div class=\"encadre-style\">Attention\u00a0<\/strong>: l\u2019absence de formalisme sur la lib\u00e9ration du capital social <strong><span class=\"exergue\">ne d\u00e9douane pas les associ\u00e9s de l\u2019obligation de le lib\u00e9rer dans les cinq ann\u00e9es qui suivent l\u2019immatriculation de la soci\u00e9t\u00e9<\/span><\/strong>.<\/div><\/p>\n<p><img decoding=\"async\" class=\"alignleft wp-image-3247\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/info-2.png\" alt=\"capital social\" width=\"65\" height=\"62\" \/><\/p>\n<p><strong>Remarque\u00a0<\/strong>: le montant du capital social \u00e0 mentionner dans les correspondances correspond \u00e0 celui du capital lib\u00e9r\u00e9. (et non celui du capital pr\u00e9vu).<\/p>\n<h2>Les cons\u00e9quences d\u2019une non lib\u00e9ration du capital social dans les 5 ans<\/h2>\n<h3><span style=\"text-decoration: underline;\">Un capital social non lib\u00e9r\u00e9 \u00e0 100% emp\u00eache l\u2019acc\u00e8s \u00e0 certaines mesures ou formalit\u00e9s<\/span><\/h3>\n<p>Certaines formalit\u00e9s ou mesures n\u00e9cessitent au pr\u00e9alable la lib\u00e9ration totale du capital social.<span class=\"exergue\"><strong> Par exemple, la souscription de nouvelles actions ou parts sociales et l\u2019utilisation du taux r\u00e9duit de<\/strong> <\/span><strong>l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong> n\u00e9cessitent que la totalit\u00e9 du capital social soit lib\u00e9r\u00e9. La r\u00e9duction de l\u2019imp\u00f4t sur le revenu lors d\u2019une souscription au capital social d\u2019une soci\u00e9t\u00e9 s\u2019applique proportionnellement au montant des apports r\u00e9alis\u00e9s.<\/p>\n<h3><span style=\"text-decoration: underline;\">Un capital social non lib\u00e9r\u00e9 \u00e0 100% engage la responsabilit\u00e9 du dirigeant<\/span><\/h3>\n<div class=\"encadre-style\">Le dirigeant d\u2019une entreprise<strong><span class=\"exergue\"> qui ne fait pas le n\u00e9cessaire pour lib\u00e9rer le capital social restant d\u00fb alors que la soci\u00e9t\u00e9 en a besoin engage sa responsabilit\u00e9.<\/span><\/strong> Le dirigeant doit en effet d\u00e9clencher l\u2019appel des fonds et r\u00e9aliser toutes les d\u00e9marches n\u00e9cessaires pour faire lib\u00e9rer le capital social restant \u00e0 verser si la soci\u00e9t\u00e9 en a besoin.<\/div>\n<p>S\u2019il ne le fait pas un associ\u00e9 ou un groupe d\u2019associ\u00e9s repr\u00e9sentant au moins 10% du capital pourrait se retourner contre le dirigeant.<\/p>\n<h3><span style=\"text-decoration: underline;\">Les associ\u00e9s sont d\u00e9biteurs de la soci\u00e9t\u00e9 \u00e0 concurrence de leurs engagements<\/span><\/h3>\n<div class=\"encadre-style\"><strong><span class=\"exergue\">Un associ\u00e9 qui viendrait \u00e0 ne pas verser une somme qu\u2019il s\u2019\u00e9tait engag\u00e9 \u00e0 apporter est d\u00e9biteur de cette somme<\/span><\/strong> ainsi que des int\u00e9r\u00eats de cette somme \u00e0 compter du jour o\u00f9 elle aurait du \u00eatre pay\u00e9e. Il peut aussi, s\u2019il y a lieu, devoir payer des dommages et int\u00e9r\u00eats compl\u00e9mentaires.<\/div>\n<p>Lorsque l\u2019appel de fonds pour la lib\u00e9ralisation du capital social restant d\u00fb n\u2019a pas fait l\u2019objet d\u2019un appel dans les d\u00e9lais r\u00e9glementaires, <strong><span class=\"exergue\">les personnes concern\u00e9es peuvent demander au pr\u00e9sident du tribunal de statuer en r\u00e9f\u00e9r\u00e9 pour contraindre le dirigeant, ou les associ\u00e9s, d\u2019appeler le versement du capital social restant d\u00fb.<\/span><\/strong> Le r\u00e9f\u00e9r\u00e9 peut contraindre le paiement par une astreinte ou en chargeant un mandataire de cette formalit\u00e9.<\/p>\n<h2>Conclusion<\/h2>\n<p><span class=\"exergue\"><strong>Il est de la responsabilit\u00e9 du dirigeant d\u2019appeler le versement du capital social restant d\u00fb. Il doit \u00e9galement exiger le versement du solde dans les 5 ans.<\/strong><\/span> Un manquement engage sa responsabilit\u00e9 et fait perdre \u00e0 l\u2019entreprise le b\u00e9n\u00e9fice de certains avantages.<\/p>\n<p>Pour plus d\u2019informations sur le capital social, retrouvez nos articles sur le blog Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/comment-fixer-le-montant-du-capital-social\/\" target=\"_self\" rel=\"noopener\">Comment fixer le montant du capital social ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/perte-de-plus-de-la-moitie-du-capital\/\" target=\"_self\" rel=\"noopener\">Perte de plus de la moiti\u00e9 du capital<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La lib\u00e9ration partielle du capital social est possible dans certaines formes juridiques, lors de la cr\u00e9ation de la soci\u00e9t\u00e9. Ainsi certains associ\u00e9s peuvent ne verser qu\u2019une partie du capital social pr\u00e9vue dans les statuts juridiques. Certaines questions se posent alors&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6367,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-10704","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La lib\u00e9ration partielle du capital social | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La lib\u00e9ration partielle du capital social est possible lors de la cr\u00e9ation de l&#039;entreprise. 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