{"id":11627,"date":"2015-10-13T00:30:23","date_gmt":"2015-10-12T22:30:23","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11627"},"modified":"2024-09-26T16:59:50","modified_gmt":"2024-09-26T14:59:50","slug":"apport-entreprise-individuelle-a-une-societe","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/apport-entreprise-individuelle-a-une-societe\/","title":{"rendered":"La transformation d&rsquo;une entreprise individuelle en soci\u00e9t\u00e9 par le biais d&rsquo;un apport"},"content":{"rendered":"<p style=\"text-align: justify;\">Plusieurs raisons peuvent pousser un exploitant exer\u00e7ant sous forme d\u2019entreprise individuelle \u00e0 transformer son entreprise en soci\u00e9t\u00e9. Cette transformation peut se faire selon diff\u00e9rentes modalit\u00e9s.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur la transformation en soci\u00e9t\u00e9 d\u2019une entreprise individuelle par le biais d\u2019un apport en capital.<\/p>\n<h2 style=\"text-align: justify;\">Comment proc\u00e9der\u00a0?<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11406 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/reunion-travail-13.jpg\" alt=\"cr\u00e9ation d'entreprise\" width=\"228\" height=\"152\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/reunion-travail-13.jpg 539w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/reunion-travail-13-300x200.jpg 300w\" sizes=\"(max-width: 228px) 100vw, 228px\" \/>Tout d\u2019abord, l\u2019entrepreneur va cr\u00e9er une soci\u00e9t\u00e9. Il peut s\u2019agir aussi bien d\u2019une soci\u00e9t\u00e9 unipersonnelle (<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\">EURL<\/a>, <a title=\"La SASU ou \u00ab\u00a0Soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle\u00a0\u00bb\" href=\"https:\/\/valoxy.org\/blog\/sasu-societe-par-actions-simplifiee-unipersonnelle-13032015avalcharneg\/\" target=\"_blank\" rel=\"noopener\">SASU<\/a>) que pluripersonnelle (<a title=\"La SARL\" href=\"https:\/\/valoxy.org\/blog\/sarl\/\" target=\"_blank\" rel=\"noopener\">SARL<\/a>,<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\"> SAS<\/a>).<\/p>\n<p style=\"text-align: justify;\">Ensuite, toute constitution de soci\u00e9t\u00e9 n\u00e9cessite d\u2019effectuer des apports, qu\u2019il s\u2019agisse d\u2019apport en num\u00e9raire, en nature ou en industrie. C\u2019est dans ce cadre que l&rsquo;entreprise individuelle va \u00eatre \u00ab\u00a0apport\u00e9e\u00a0\u00bb \u00e0 la soci\u00e9t\u00e9. Comme tout <a title=\"Les apports en soci\u00e9t\u00e9\" href=\"https:\/\/valoxy.org\/blog\/apports-societe\/\" target=\"_blank\" rel=\"noopener\">apport<\/a>, il sera r\u00e9mun\u00e9r\u00e9 par des titres de la soci\u00e9t\u00e9 (parts sociales ou actions selon la forme choisie).<\/p>\n<p style=\"text-align: justify;\">Sur le plan comptable, la valeur du fonds va \u00eatre comptabilis\u00e9e dans le compte \u00ab\u00a0capital\u00a0\u00bb au passif du bilan, et une immobilisation du m\u00eame montant sera inscrite \u00e0 l\u2019actif.<\/p>\n<h2 style=\"text-align: justify;\">Les principaux inconv\u00e9nients de ce \u00ab\u00a0mode\u00a0\u00bb de transformation en soci\u00e9t\u00e9<\/h2>\n<h3 style=\"text-align: justify;\">R\u00e9partition du capital social non libre<\/h3>\n<p style=\"text-align: justify;\">Si l\u2019apport s\u2019effectue dans le cadre de la constitution d\u2019une soci\u00e9t\u00e9 pluripersonnelle, la r\u00e9partition du <a title=\"Le capital social\" href=\"https:\/\/valoxy.org\/blog\/capital-social\/\" target=\"_blank\" rel=\"noopener\">capital social<\/a> entre les associ\u00e9s ne sera pas libre. En effet, la valeur de l\u2019apport en nature (le fonds de commerce) va influer sur le montant du capital social et sur le pourcentage de ce dernier que va recevoir l\u2019exploitant apporteur.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Exemple\u00a0: L\u2019exploitant (A) veut s\u2019associer \u00e0 50\/50 avec une autre personne (B).<\/p>\n<p style=\"text-align: justify;\">A souhaite apporter son entreprise individuelle et B souhaite apporter des fonds.<\/p>\n<p style=\"text-align: justify;\">Si l\u2019entreprise de A est valoris\u00e9e \u00e0 50\u00a0000 euros pour son apport en nature, B n\u2019a pas d\u2019autre choix que d\u2019apporter 50\u00a0000 euros en num\u00e9raire si les deux associ\u00e9s veulent \u00eatre \u00e0 50\/50.<\/div><\/p>\n<h3 style=\"text-align: justify;\">Intervention d\u2019un commissaire aux apports<\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11554 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-12.jpg\" alt=\"r\u00e9union de travail 12\" width=\"153\" height=\"102\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-12.jpg 539w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-12-300x200.jpg 300w\" sizes=\"(max-width: 153px) 100vw, 153px\" \/>Si la soci\u00e9t\u00e9 nouvellement cr\u00e9\u00e9e est une SARL (ou EURL), l\u2019intervention d\u2019un commissaire aux apports est obligatoire si la valeur du fonds d\u00e9passe 30\u00a0000 euros ou si la valeur du fonds d\u00e9passe la moiti\u00e9 du capital social. Ce n\u2019est que si aucune de ces deux conditions n\u2019est remplie que le ou les associ\u00e9s peuvent d\u00e9cider de ne pas y avoir recours.<\/p>\n<p style=\"text-align: justify;\">Si la soci\u00e9t\u00e9 nouvellement constitu\u00e9e est une SAS (ou SASU), l\u2019intervention d\u2019un commissaire aux apports sera toujours obligatoire.<\/p>\n<h2 style=\"text-align: justify;\">Les cons\u00e9quences fiscales de la transformation de l&rsquo;entreprise individuelle en soci\u00e9t\u00e9<\/h2>\n<h3 style=\"text-align: justify;\">La fiscalit\u00e9 pour l\u2019exploitant apporteur<\/h3>\n<p style=\"text-align: justify;\">L\u2019apport de l\u2019entreprise individuelle \u00e0 la soci\u00e9t\u00e9 s\u2019assimile \u00e0 une cessation d\u2019activit\u00e9 et a donc des cons\u00e9quences fiscales importantes.<\/p>\n<p style=\"text-align: justify;\">L\u2019exploitant va donc subir une imposition imm\u00e9diate\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>Des b\u00e9n\u00e9fices d\u2019exploitation non encore tax\u00e9s\u00a0;<\/li>\n<li>Des plus-values latentes de l\u2019actif immobilis\u00e9\u00a0;<\/li>\n<li>Et des b\u00e9n\u00e9fices et plus-values en sursis d\u2019imposition \u00e9ventuel.<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>A noter\u00a0:<\/strong> Les \u00e9ventuels d\u00e9ficits d\u2019exploitation vont pouvoir s&rsquo;imputer sur les b\u00e9n\u00e9fices et sur les plus-values.<\/p>\n<p style=\"text-align: justify;\">Cependant, il existe un r\u00e9gime de faveur permettant de reporter et d\u2019\u00e9taler cette imposition.<\/p>\n<p style=\"text-align: justify;\">Ce r\u00e9gime permet\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>Le report des plus-values r\u00e9alis\u00e9es sur les \u00e9l\u00e9ments non amortissables jusqu\u2019\u00e0 la cession du bien par la soci\u00e9t\u00e9 ou la cession \u00e0 titre on\u00e9reux de ses droits sociaux par l\u2019exploitant apporteur\u00a0;<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>L\u2019\u00e9talement de l\u2019imposition des plus-values r\u00e9alis\u00e9es sur les \u00e9l\u00e9ments amortissables (cet \u00e9talement est de 5 ans maximum pour les meubles et de 15 ans maximum pour les immeubles) OU l\u2019imposition imm\u00e9diate des plus-values \u00e0 un taux r\u00e9duit de 26%\u00a0;<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>Le report d\u2019imposition des profits r\u00e9alis\u00e9s sur l\u2019apport des stocks jusqu\u2019\u00e0 leur revente.<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Attention\u00a0:<\/strong> Il s\u2019agit d\u2019un r\u00e9gime optionnel. Il faut donc en faire la demande \u00e0 l\u2019administration fiscale.<\/p>\n<h3 style=\"text-align: justify;\">La fiscalit\u00e9 pour la soci\u00e9t\u00e9<\/h3>\n<p style=\"text-align: justify;\">La soci\u00e9t\u00e9 va quant \u00e0 elle devoir acquitter des droits d\u2019enregistrement aupr\u00e8s de l\u2019administration fiscale. Ces droits d\u2019enregistrement se calculent sur la valeur du fonds de commerce, selon le bar\u00e8me suivant :<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>La fraction du prix de 0 \u00e0 23\u00a0000 euros&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. 0%\u00a0;<\/li>\n<li>La fraction du prix de 23\u00a0000 \u00e0 200\u00a0000 euros&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.3%\u00a0;<\/li>\n<li>Et la fraction du prix au-del\u00e0 de 200 000 euros&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;5%.<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A noter que ce bar\u00e8me fonctionne de la m\u00eame fa\u00e7on que l\u2019imp\u00f4t sur le revenu.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Exemple\u00a0: Pour l\u2019apport d\u2019un fonds de 150\u00a0000 euros.<\/p>\n<p style=\"text-align: justify;\">150\u00a0000 \u2013 23\u00a0000 = 127\u00a0000<\/p>\n<p style=\"text-align: justify;\">127\u00a0000 x 3% = 3 810 euros.<\/p>\n<p style=\"text-align: justify;\">Les droits d\u2019enregistrement s\u2019\u00e9l\u00e8veront \u00e0 3\u00a0810 euros.<\/div><\/p>\n<p style=\"text-align: justify;\">Mais l\u00e0 encore, une exon\u00e9ration est possible.<\/p>\n<p style=\"text-align: justify;\">Il y aura exon\u00e9ration de droits d\u2019enregistrement si l\u2019exploitant s\u2019engage \u00e0 conserver les titres re\u00e7us en \u00e9change de son apport pendant 3 ans.<\/p>\n<p>Pour plus d\u2019informations sur la transformation en soci\u00e9t\u00e9 d\u2019une entreprise individuelle, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/transformer-entreprise-individuelle-en-societe\/\">Pourquoi transformer son entreprise individuelle en soci\u00e9t\u00e9 ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/cession-entreprise-individuelle-societe\/\">La mise en soci\u00e9t\u00e9 d\u2019une entreprise individuelle par le biais d\u2019une cession<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-differents-types-dentreprise\/\">Les diff\u00e9rents types d\u2019entreprise<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-statut-unique-de-lentrepreneur-individuel-ei\/\" target=\"_self\" rel=\"noopener\">Le statut unique de l\u2019Entrepreneur Individuel (EI)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Plusieurs raisons peuvent pousser un exploitant exer\u00e7ant sous forme d\u2019entreprise individuelle \u00e0 transformer son entreprise en soci\u00e9t\u00e9. Cette transformation peut se faire selon diff\u00e9rentes modalit\u00e9s. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur la transformation&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11577,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,5],"tags":[],"class_list":["post-11627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019apport de l\u2019entreprise individuelle \u00e0 une soci\u00e9t\u00e9 | Valoxy<\/title>\n<meta name=\"description\" content=\"L\u2019apport de l\u2019entreprise individuelle \u00e0 une soci\u00e9t\u00e9 r\u00e9pond aux nouvelles exigences \u00e9conomiques ou \u00e0 l&#039;arriv\u00e9e de capitaux ext\u00e9rieurs.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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