{"id":11256,"date":"2015-09-02T00:50:43","date_gmt":"2015-09-01T22:50:43","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11256"},"modified":"2024-11-06T15:11:12","modified_gmt":"2024-11-06T14:11:12","slug":"sel-societe-exercice-liberal","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/sel-societe-exercice-liberal\/","title":{"rendered":"La soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL)"},"content":{"rendered":"<p style=\"text-align: justify;\">La loi du 31 d\u00e9cembre 1990 a cr\u00e9\u00e9 la soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL). Elle permet aux professionnels lib\u00e9raux de se r\u00e9unir et d\u2019exercer leur activit\u00e9 sous la forme de soci\u00e9t\u00e9s de capitaux. Le mod\u00e8le des SEL se calque sur les diff\u00e9rents types de soci\u00e9t\u00e9s commerciales existantes. Elles vont donc en emprunter le r\u00e9gime.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur la soci\u00e9t\u00e9 d&rsquo;exercice lib\u00e9ral (SEL), forme juridique en plein essor.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Qui peut cr\u00e9er une SEL\u00a0?<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span class=\"exergue\"><strong>Seules <\/strong><\/span><strong><a href=\"https:\/\/valoxy.org\/blog\/profession-liberale\/\">les professions lib\u00e9rales<\/a> <\/strong><span class=\"exergue\"><strong>soumises \u00e0 un statut l\u00e9gislatif ou r\u00e9glementaire, ou les professions lib\u00e9rales au titre prot\u00e9g\u00e9, peuvent cr\u00e9er une soci\u00e9t\u00e9 d&rsquo;exercice lib\u00e9ral (SEL).<\/strong><\/span>\u00a0 Ainsi, il s\u2019agit principalement des : <div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li><span class=\"exergue\"><strong>Professions de sant\u00e9<\/strong><\/span> : m\u00e9decins, sages-femmes, professions param\u00e9dicales (infirmiers,\u2026),<\/li>\n<li><span class=\"exergue\"><strong>Professions juridiques et judiciaires<\/strong><\/span> : avocats, notaires, experts comptables, huissiers,<\/li>\n<li><span class=\"exergue\"><strong>Autres professions r\u00e8glement\u00e9es<\/strong><\/span> : architectes, v\u00e9t\u00e9rinaires,\u2026<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Attention : <span class=\"exergue\"><strong>en France, les SEL pluridisciplinaires sont interdites.<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les diff\u00e9rents types de SEL<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span class=\"exergue\"><strong><img decoding=\"async\" class=\"alignright wp-image-6506 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/pourquoi-choisir-la-sas-300x289.jpg\" alt=\"les diff\u00e9rents types de sel\" width=\"147\" height=\"142\" \/>Le mod\u00e8le des SEL se calque sur celui des soci\u00e9t\u00e9s de capitaux.<\/strong><\/span> On va donc retrouver autant de types de SEL qu\u2019il existe de soci\u00e9t\u00e9s de capitaux.<\/p>\n<ul style=\"text-align: justify;\">\n<li>Tout d&rsquo;abord, l&rsquo;<a title=\"L\u2019EURL ou \u00ab\u00a0Entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e\u00a0\u00bb\" href=\"https:\/\/valoxy.org\/blog\/eurl-ou-entreprise-unipersonnelle-a-responsabilite-limitee-11032015avalcharneg2\/\" target=\"_blank\" rel=\"noopener noreferrer\">EURL<\/a> pr\u00eate sa forme \u00e0 la <span class=\"exergue\"><strong>SELARLU<\/strong><\/span> (soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral \u00e0 responsabilit\u00e9 limit\u00e9e unipersonnelle),<\/li>\n<li>Ensuite la <a title=\"La SARL\" href=\"https:\/\/valoxy.org\/blog\/sarl\/\" target=\"_blank\" rel=\"noopener noreferrer\">SARL<\/a> a donn\u00e9 la <a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/la-selarl\/\">SELARL<\/a>\u00a0(soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral \u00e0 responsabilit\u00e9 limit\u00e9e),<\/li>\n<li>La <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\">SAS<\/a> se retrouve dans la <span class=\"exergue\"><strong>SELAS<\/strong><\/span> (soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral par actions simplifi\u00e9e),<\/li>\n<li>La SA a ainsi donn\u00e9 la <span class=\"exergue\"><strong>SELAFA<\/strong><\/span> (soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral \u00e0 forme anonyme),<\/li>\n<li>Enfin, la SCA a donn\u00e9 la <span class=\"exergue\"><strong>SELCA<\/strong><\/span> (soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral en commandite par actions).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter que <span class=\"exergue\"><strong>chacune de ces SEL va emprunter en grande partie le r\u00e9gime de la soci\u00e9t\u00e9 de capitaux \u00e0 laquelle elle correspond<\/strong><\/span>, qu&rsquo;il s&rsquo;agisse de sa cr\u00e9ation ou de son fonctionnement global.<\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Le capital social de la SEL<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Montant<\/span><\/h3>\n<p style=\"text-align: justify;\">Pour les SELAFA et les SELCA, le <a title=\"Le capital social\" href=\"https:\/\/valoxy.org\/blog\/capital-social\/\" target=\"_blank\" rel=\"noopener noreferrer\">capital social<\/a> minimum est de 37 000 euros. Pour les autres types de SEL, il n\u2019y a pas de capital social minimum. Les statuts fixent librement le capital social.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">D\u00e9tention<\/span><\/h3>\n<p style=\"text-align: justify;\">La SEL pr\u00e9sente l\u2019avantage de pouvoir compter parmi ses associ\u00e9s des investisseurs, personnes physiques ou morales <strong>ext\u00e9rieures \u00e0 la profession.<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Attention cependant : les professionnels exer\u00e7ant au sein de la structure doivent obligatoirement d\u00e9tenir <span class=\"exergue\"><strong>plus de 50% du capital social. <\/strong>S&rsquo;il s&rsquo;agit de\u00a0SEL constitu\u00e9es par des professions de sant\u00e9, <strong>p<\/strong><\/span><span class=\"exergue\"><strong>lus de 75%<\/strong><\/span><strong> du capital.<\/strong><\/p>\n<p style=\"text-align: justify;\"><span class=\"exergue\"><strong>Par contre, toute participation \u00ab\u00a0ext\u00e9rieure\u00a0\u00bb est interdite dans les SEL constitu\u00e9es par des professions juridiques et judiciaires<\/strong><\/span>.<\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Le fonctionnement de la SEL<\/strong><\/span><\/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=\"Le fonctionnement de la SEL\" width=\"164\" height=\"158\" \/><\/p>\n<p style=\"text-align: justify;\">Contrairement aux soci\u00e9t\u00e9s de capitaux, <span class=\"exergue\"><strong>les dirigeants de la SEL doivent n\u00e9cessairement \u00eatre choisis parmi les associ\u00e9s qui exercent leur profession au sein de la structure<\/strong><\/span>. Il s\u2019agit donc du g\u00e9rant pour les SELARL, du pr\u00e9sident pour les SELAS, et du pr\u00e9sident du conseil de surveillance ou du conseil d\u2019administration pour les SELAFA.<\/p>\n<p style=\"text-align: justify;\">De plus, dans les SELAFA, les 2\/3 des membres du conseil de surveillance ou du conseil d\u2019administration doivent \u00eatre des associ\u00e9s. Ils doivent exercer leur activit\u00e9 au sein de la soci\u00e9t\u00e9.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les associ\u00e9s de la SEL<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Le nombre d\u2019associ\u00e9s<\/span><\/h3>\n<p style=\"text-align: justify;\">Le nombre d\u2019associ\u00e9s varie en fonction du type de structure :<\/p>\n<ul style=\"text-align: justify;\">\n<li>La SELARLU : s\u2019agissant d\u2019une structure unipersonnelle, il n&rsquo;y a \u00e9videmment <span class=\"exergue\"><strong>qu&rsquo;un seul associ\u00e9,<\/strong><\/span><\/li>\n<li>SELAS :\u00a0<span class=\"exergue\"><strong>un associ\u00e9 minimum, pas de maximum<\/strong><\/span>\u00a0;<\/li>\n<li>SELARL :<span class=\"exergue\"><strong>\u00a0deux associ\u00e9s minimum, 100 associ\u00e9s maximum<\/strong><\/span>\u00a0;<\/li>\n<li>SELAFA\u00a0: <span class=\"exergue\"><strong>3 associ\u00e9s minimum, pas de maximum<\/strong><\/span>\u00a0;<\/li>\n<li>SELCA\u00a0: <span class=\"exergue\"><strong>4 associ\u00e9s minimum (dont 3 commanditaires), pas de maximum<\/strong><\/span>.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">L\u2019engagement des associ\u00e9s<\/span><\/h3>\n<p style=\"text-align: justify;\">A l\u2019instar des associ\u00e9s de soci\u00e9t\u00e9s de capitaux, <span class=\"exergue\"><strong>les associ\u00e9s de SEL voient leur responsabilit\u00e9 limit\u00e9e \u00e0 hauteur de leurs apports.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter que les associ\u00e9s commandit\u00e9s de SELCA sont <span class=\"exergue\"><strong>responsables ind\u00e9finiment et solidairement<\/strong><\/span> des dettes sociales.<\/div><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">La cession des titres<\/span><\/h3>\n<p style=\"text-align: justify;\"><span class=\"exergue\"><strong>Les cessions de droits sociaux de SEL sont soumises \u00e0 un agr\u00e9ment renforc\u00e9<\/strong><\/span> qui va diff\u00e9rer selon la forme de la soci\u00e9t\u00e9\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li><span class=\"exergue\"><strong>En SELARL<\/strong><\/span>, la cession de droits sociaux ne peut intervenir qu\u2019avec l\u2019<span class=\"exergue\"><strong>agr\u00e9ment des 3\/4 des associ\u00e9s<\/strong><\/span> qui exercent leur activit\u00e9 au sein de la soci\u00e9t\u00e9.<\/li>\n<li><span class=\"exergue\"><strong>Dans la SELAS<\/strong><\/span>, la cession de droits sociaux n\u00e9cessite <strong>l\u2019<\/strong><span class=\"exergue\"><strong>agr\u00e9ment des 2\/3 des associ\u00e9s<\/strong><\/span> exer\u00e7ant leur activit\u00e9 au sein de la structure.<\/li>\n<li><span class=\"exergue\"><strong>En SELAFA<\/strong><\/span>, la cession n\u00e9cessite <strong>l\u2019<\/strong><span class=\"exergue\"><strong>agr\u00e9ment des 2\/3 des associ\u00e9s, membres du conseil de surveillance ou membres du conseil d\u2019administration<\/strong><\/span> qui exercent leur activit\u00e9 au sein de la soci\u00e9t\u00e9.<\/li>\n<li><span class=\"exergue\"><strong>En SELCA<\/strong><\/span>, l\u2019agr\u00e9ment d\u2019un associ\u00e9 commandit\u00e9 se fait \u00e0 la <span class=\"exergue\"><strong>majorit\u00e9 des 2\/3 des commanditaires et \u00e0 l\u2019unanimit\u00e9 des commandit\u00e9s<\/strong><\/span>. L\u2019agr\u00e9ment d\u2019un associ\u00e9 commanditaire n\u00e9cessite la <span class=\"exergue\"><strong>majorit\u00e9 des 2\/3 des associ\u00e9s commandit\u00e9s<\/strong><\/span>.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Le r\u00e9gime fiscal de la SEL<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-2356 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/creation-dentreprise2-148x200.png\" alt=\"Le r\u00e9gime fiscal de la SEL\" width=\"111\" height=\"150\" \/>Les r\u00e9gimes d\u2019imposition ne sont pas les m\u00eames selon la forme de SEL utilis\u00e9e\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li><span class=\"exergue\"><strong>La SELARLU \u00e0 associ\u00e9 unique personne physique : soumise \u00e0 l\u2019IR<\/strong><\/span>. Une option pour l\u2019IS est n\u00e9anmoins possible.<\/li>\n<li><span class=\"exergue\"><strong>La SELARLU \u00e0 associ\u00e9 unique personne morale : soumise \u00e0 l\u2019IS.<\/strong><\/span><\/li>\n<li><span class=\"exergue\"><strong>La SELCA : soumise \u00e0 l\u2019IS.<\/strong><\/span><\/li>\n<li><span class=\"exergue\"><strong>Les SELARL, SELAS et SELAFA : soumises \u00e0 l\u2019IS<\/strong><\/span>. Elles ont aussi la possibilit\u00e9 d\u2019opter pour une imposition \u00e0 l\u2019IR.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le r\u00e9sultat fiscal sera d\u00e9termin\u00e9 en appliquant le <span class=\"exergue\"><strong>r\u00e9gime des b\u00e9n\u00e9fices industriels et commerciaux (BIC)<\/strong><\/span>.<\/p>\n<p style=\"text-align: justify;\">Les r\u00e9mun\u00e9rations des dirigeants de SEL sont impos\u00e9es dans la cat\u00e9gorie des <span class=\"exergue\"><strong>traitements et salaires<\/strong><\/span>.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter que pour les SELARLU \u00e0 associ\u00e9 unique personne physique (n\u2019ayant pas opt\u00e9 pour l\u2019IS), les b\u00e9n\u00e9fices sont imposables entre les mains de l\u2019associ\u00e9 dans la <span class=\"exergue\"><strong>cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC) sous le r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e<\/strong><\/span>.<\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Le r\u00e9gime social des dirigeants de la SEL<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span class=\"exergue\"><strong>La plupart des dirigeants de SEL rel\u00e8vent du r\u00e9gime des assimil\u00e9s-salari\u00e9s<\/strong><\/span> et cotisent donc au r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale.<\/p>\n<p style=\"text-align: justify;\"><span class=\"exergue\"><strong>Rel\u00e8vent du r\u00e9gime des travailleurs non-salari\u00e9s (TNS)<\/strong><\/span> et cotisent au r\u00e9gime social des ind\u00e9pendants (RSI), <span class=\"exergue\"><strong>les g\u00e9rants majoritaires de SELARL, mais aussi le g\u00e9rant associ\u00e9 unique de SELARLU, ainsi que les dirigeants de SELCA.<\/strong><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez en savoir plus sur les diff\u00e9rentes formes de SEL ? Retrouvez donc\u00a0 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\/les-differents-types-dentreprise\/\"><span class=\"s3\">Les diff\u00e9rents types d\u2019entreprise<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/professions-liberales-problematiques-regime-social\/\"><span class=\"s3\">Professions lib\u00e9rales et SEL : probl\u00e9matiques autour du r\u00e9gime social<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/selarl-unipersonnelle-profession-liberale\/\"><span class=\"s3\">La SELARLU: une solution pour la profession lib\u00e9rale<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><span class=\"s3\">TNS et professions lib\u00e9rales : faites prendre en charge tout ou partie de votre formation professionnelle<\/span><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/comment-rediger-le-proces-verbal-dune-assemblee-generale\/\"><span class=\"s3\">Comment r\u00e9diger le proc\u00e8s-verbal d\u2019une assembl\u00e9e g\u00e9n\u00e9rale ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La loi du 31 d\u00e9cembre 1990 a cr\u00e9\u00e9 la soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL). Elle permet aux professionnels lib\u00e9raux de se r\u00e9unir et d\u2019exercer leur activit\u00e9 sous la forme de soci\u00e9t\u00e9s de capitaux. Le mod\u00e8le des SEL se calque sur les&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11105,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-11256","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 d&#039;exercice lib\u00e9ral (SEL) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La soci\u00e9t\u00e9 d&#039;exercice lib\u00e9ral (SEL) peut prendre diff\u00e9rentes formes, et permet aux professions lib\u00e9rales d&#039;exercer leur activit\u00e9 en soci\u00e9t\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/sel-societe-exercice-liberal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La soci\u00e9t\u00e9 d&#039;exercice lib\u00e9ral (SEL) | Blog Valoxy - 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