{"id":11907,"date":"2015-12-03T00:30:41","date_gmt":"2015-12-02T23:30:41","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11907"},"modified":"2026-03-19T15:51:58","modified_gmt":"2026-03-19T14:51:58","slug":"stock-options","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/stock-options\/","title":{"rendered":"Les stock-options"},"content":{"rendered":"<p style=\"text-align: justify;\">Les stock-options sont des droits accord\u00e9s gratuitement aux salari\u00e9s et\/ou aux dirigeants sociaux de soci\u00e9t\u00e9s par actions, qui permettent \u00e0 ces derniers d\u2019acqu\u00e9rir des actions de leur entreprise en b\u00e9n\u00e9ficiant d\u2019un rabais int\u00e9ressant.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur ce m\u00e9canisme d\u2019actionnariat salari\u00e9.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les entreprises concern\u00e9es par les stock-options<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Les stock-options \u00e9tant des options de souscription ou d\u2019achat d\u2019actions, elles ne sont <strong>possibles que dans les soci\u00e9t\u00e9s commerciales par actions<\/strong>. Elles\u00a0 peuvent donc \u00eatre mises en place dans :<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Les soci\u00e9t\u00e9s anonymes<\/strong> <strong>(<a title=\"La soci\u00e9t\u00e9 anonyme (SA)\" href=\"https:\/\/valoxy.org\/blog\/societe-anonyme\/\" target=\"_blank\" rel=\"noopener noreferrer\">SA<\/a>)\u00a0;<\/strong><\/li>\n<li><strong>Les soci\u00e9t\u00e9s en commandite par actions (<a title=\"La soci\u00e9t\u00e9 en commandite par actions\" href=\"https:\/\/valoxy.org\/blog\/societe-commandite-par-actions\/\" target=\"_blank\" rel=\"noopener noreferrer\">SCA<\/a>)\u00a0;<\/strong><\/li>\n<li><strong>Et les soci\u00e9t\u00e9s par actions simplifi\u00e9es (<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>)<\/strong>.<strong><\/div><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Il est possible de mettre en place des stock-options dans ces soci\u00e9t\u00e9s <strong>m\u00eame si le <a title=\"Le capital social\" href=\"https:\/\/valoxy.org\/blog\/capital-social\/\" target=\"_blank\" rel=\"noopener noreferrer\">capital social<\/a> n\u2019est pas enti\u00e8rement lib\u00e9r\u00e9<\/strong>. Le si\u00e8ge social de la soci\u00e9t\u00e9 peut indiff\u00e9remment se situer <strong>en France ou \u00e0 l\u2019\u00e9tranger.<\/strong><\/p>\n<p style=\"text-align: justify;\">Enfin, on peut y recourir <strong>que la soci\u00e9t\u00e9 soit cot\u00e9e ou non.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\"><div class=\"encadre-style\">Remarque<\/span><\/strong>\u00a0: Si la soci\u00e9t\u00e9 n\u2019est pas cot\u00e9e, il peut s\u2019av\u00e9rer difficile d\u2019\u00e9valuer voire m\u00eame de c\u00e9der les titres acquis.<\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Le personnel pouvant b\u00e9n\u00e9ficier de stock-options<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">S\u2019agissant d\u2019une <strong>d\u00e9clinaison de l\u2019actionnariat salari\u00e9, au m\u00eame titre que les <\/strong><a href=\"https:\/\/valoxy.org\/blog\/attribution-gratuite-dactions\/\">Attributions Gratuites d\u2019Actions (AGA)<\/a> <strong>et les <a title=\"Le dispositif d\u2019attribution de BSPCE\" href=\"https:\/\/valoxy.org\/blog\/attribution-bspce\/\" target=\"_blank\" rel=\"noopener noreferrer\">BSPCE<\/a>,<\/strong> les stock-options sont r\u00e9serv\u00e9es aux membres du personnel salari\u00e9 de l\u2019entreprise.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/rse.png\"><img decoding=\"async\" class=\" wp-image-4748 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/rse-300x232.png\" alt=\"RSE\" width=\"163\" height=\"126\" \/><\/a>Les salari\u00e9s<\/span><\/h3>\n<p style=\"text-align: justify;\">Peuvent en b\u00e9n\u00e9ficier <strong>l\u2019ensemble des salari\u00e9s ou seulement certains d\u2019entre eux<\/strong>. Il n\u2019est donc pas discriminatoire de n\u2019accorder ces titres qu\u2019\u00e0 une partie du personnel (les cadres par exemple).<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Les dirigeants<\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>Les dirigeants<\/strong> (pr\u00e9sident, directeur g\u00e9n\u00e9ral, g\u00e9rant\u2026) des soci\u00e9t\u00e9s commerciales susvis\u00e9es peuvent \u00e9galement b\u00e9n\u00e9ficier de l\u2019attribution de stock-options mais se voient imposer <strong>certaines restrictions<\/strong> comme l\u2019impossibilit\u00e9 de lever lesdites options avant la fin de leur mandat par exemple.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\"><div class=\"encadre-style\">Attention<\/span><\/strong>\u00a0<strong>: Les salari\u00e9s ou les dirigeants qui d\u00e9tiennent plus de 10% du capital social sont exclus<\/strong> du b\u00e9n\u00e9fice des stock-options.<\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>La nature juridique des stock-options<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/compte-courant-dassocie-1.png\"><img decoding=\"async\" class=\" wp-image-4275 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/compte-courant-dassocie-1-300x262.png\" alt=\"expert comptable\" width=\"97\" height=\"84\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/compte-courant-dassocie-1-300x262.png 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/compte-courant-dassocie-1.png 438w\" sizes=\"(max-width: 97px) 100vw, 97px\" \/><\/a>La mise en place de ces titres particuliers consiste \u00e0 attribuer aux salari\u00e9s et\/ou aux dirigeants, le <strong>droit d\u2019acqu\u00e9rir des actions de leur entreprise \u00e0 un prix pr\u00e9f\u00e9rentiel (qui ne peut varier pendant toute la dur\u00e9e de l\u2019option) pendant une dur\u00e9e limit\u00e9e, et permettant la r\u00e9alisation d\u2019une plus-value lors de la revente des titres ainsi acquis.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>S\u2019agissant d\u2019un droit, leurs b\u00e9n\u00e9ficiaires peuvent choisir de l\u2019utiliser ou non.<\/strong> C&rsquo;est-\u00e0-dire qu\u2019ils peuvent ou non lever l\u2019option dans le temps imparti.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">A noter<\/strong> : les stock-options sont des droits attach\u00e9s \u00e0 la personne du b\u00e9n\u00e9ficiaire, il est donc <strong>impossible de les c\u00e9der.<\/strong><\/div><\/p>\n<p style=\"text-align: justify;\">Ces titres repr\u00e9sentent donc un <strong>compl\u00e9ment de r\u00e9mun\u00e9ration<\/strong> \u00e0 moyen ou long terme, conditionnel, al\u00e9atoire et incitatif permettant de fid\u00e9liser, motiver et d\u2019int\u00e9resser certains salari\u00e9s.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les conditions de mise en place des stock-options<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/assemblee-generale.png\"><img decoding=\"async\" class=\" wp-image-4850 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/assemblee-generale-300x260.png\" alt=\"assemblee generale\" width=\"114\" height=\"98\" \/><\/a>Tout d\u2019abord, les actionnaires doivent d\u00e9cider de la mise en place du dispositif lors d\u2019une <strong>assembl\u00e9e g\u00e9n\u00e9rale extraordinaire (AGE). Cette d\u00e9cision pr\u00e9alable va habiliter l\u2019organe de direction (conseil d\u2019administration, directoire, g\u00e9rant, pr\u00e9sident) \u00e0 y proc\u00e9der seul mais en lui fixant un cadre<\/strong>. Cette d\u00e9cision collective va notamment pr\u00e9voir\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Le nombre d\u2019actions faisant l\u2019objet de stock-options\u00a0;<\/strong><\/li>\n<li><strong>L\u2019identit\u00e9 des b\u00e9n\u00e9ficiaires de stock-options\u00a0;<\/strong><\/li>\n<li><strong>Le montant du rabais accord\u00e9\u00a0;<\/strong><\/li>\n<li><strong>La date d\u2019attribution des stock-options\u00a0;<\/strong><\/li>\n<li><strong>Les modalit\u00e9s de fixation du prix d\u2019achat des actions\u2026<\/div><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces stock-options peuvent permettre <strong>l\u2019achat d\u2019actions d\u00e9j\u00e0 existantes ou d\u2019actions \u00e0 \u00e9mettre. <\/strong>Dans le premier cas, la soci\u00e9t\u00e9 va devoir au pr\u00e9alable, racheter elle-m\u00eame les titres \u00ab\u00a0en circulation\u00a0\u00bb. Dans le second, il faudra proc\u00e9der \u00e0 une augmentation de capital.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\"><div class=\"encadre-style\">A noter<\/span><\/strong> : si la soci\u00e9t\u00e9 poss\u00e8de un <strong><a title=\"Qu\u2019est-ce qu\u2019un commissaire aux comptes (CAC)\" href=\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\" target=\"_blank\" rel=\"noopener noreferrer\">commissaire aux comptes (CAC)<\/a>, ce dernier va devoir se prononcer sur l\u2019\u00e9ventuelle cr\u00e9ation de stock-options<\/strong> dans un rapport sp\u00e9cial.<\/div><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>La fiscalit\u00e9 des stock-options<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-6431 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-300x232.jpg\" alt=\"Les diff\u00e9rents r\u00e9gimes d'imposition\" width=\"116\" height=\"90\" \/><\/a>Le gain d\u2019acquisition<\/span><\/h3>\n<p style=\"text-align: justify;\">Ce gain correspond \u00e0 la <strong>diff\u00e9rence entre la valeur du titre (au moment de l\u2019attribution de stock-options) et le prix de lev\u00e9e.<\/strong><\/p>\n<p style=\"text-align: justify;\">Ce gain subira l\u2019imposition suivante\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Imposition au bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu dans la cat\u00e9gorie des \u00ab\u00a0traitements et salaires\u00a0\u00bb\u00a0;<\/strong><\/li>\n<li><strong>Contribution salariale \u00e0 hauteur de 10%\u00a0;<\/strong><\/li>\n<li><strong>Pr\u00e9l\u00e8vements sociaux.<\/div><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\"><div class=\"encadre-style\">Attention<\/span><\/strong> : <strong>ce gain ne sera impos\u00e9 qu\u2019une fois que les actions acquises seront c\u00e9d\u00e9es<\/strong>, et donc en m\u00eame temps que l\u2019\u00e9ventuelle plus-value de cession.<\/div><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">La plus-value de cession<\/span><\/h3>\n<p style=\"text-align: justify;\">Cette plus-value (ou moins-value si le titre a perdu beaucoup de valeur) de cession correspond \u00e0 la <strong>diff\u00e9rence entre le cours du titre (au jour de la cession) et le cours du titre (au jour de la lev\u00e9e d\u2019option).<\/strong><\/p>\n<p style=\"text-align: justify;\">Cette plus-value sera impos\u00e9e comme suit\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Imposition au bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu dans la cat\u00e9gorie des \u00ab\u00a0plus-value de cession de valeurs mobili\u00e8res\u00a0\u00bb\u00a0;<\/strong><\/li>\n<li><strong>Pr\u00e9l\u00e8vements sociaux.<\/div><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A noter qu\u2019il est possible de b\u00e9n\u00e9ficier <strong>d\u2019abattements pour une certaine dur\u00e9e de d\u00e9tention des titres<\/strong>, \u00e0 savoir\u00a0:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Abattement de 50% en cas de d\u00e9tention des titres pendant 2 \u00e0 8 ans\u00a0;<\/strong><\/li>\n<li style=\"text-align: justify;\"><strong>Abattement de 65% en cas de d\u00e9tention des titres pendant plus de 8 ans.<\/strong><\/li>\n<\/ul>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\" target=\"_self\" rel=\"noopener\">Le bilan comptable<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-pieges-de-la-prime-dobjectif\/\" target=\"_self\" rel=\"noopener\">Les pi\u00e8ges de la prime d\u2019objectif<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/actionnariat-salaries-sas-sarl\/\" target=\"_self\" rel=\"noopener\">Actionnariat salari\u00e9 des SAS et SARL<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/bon-de-souscription-dactions-bsa\/\">Le Bon de Souscription d\u2019Actions (BSA)<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/comment-mettre-en-place-linteressement-dans-lentreprise\/\" target=\"_self\" rel=\"noopener\">Mise en place de l\u2019int\u00e9ressement dans l\u2019entreprise<\/a><\/li>\n<\/ul>\n<div class=\"mkd-pt-two-excerpt\">\n<div class=\"mkd-pt-two-excerpt\">\n<div class=\"mkd-pt-two-excerpt\"><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les stock-options sont des droits accord\u00e9s gratuitement aux salari\u00e9s et\/ou aux dirigeants sociaux de soci\u00e9t\u00e9s par actions, qui permettent \u00e0 ces derniers d\u2019acqu\u00e9rir des actions de leur entreprise en b\u00e9n\u00e9ficiant d\u2019un rabais int\u00e9ressant. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11552,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-11907","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les stock-options : C&#039;est quoi ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les stock-options sont une forme d&#039;actionnariat salari\u00e9 offrant la possibilit\u00e9 d&#039;acqu\u00e9rir des actions de l&#039;entreprise \u00e0 un prix pr\u00e9f\u00e9rentiel.\" \/>\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\/stock-options\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les stock-options : C&#039;est quoi ? 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