{"id":12163,"date":"2015-12-30T00:30:13","date_gmt":"2015-12-29T23:30:13","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=12163"},"modified":"2024-09-26T17:05:33","modified_gmt":"2024-09-26T15:05:33","slug":"groupement-foncier-agricole-gfa","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/groupement-foncier-agricole-gfa\/","title":{"rendered":"Le groupement foncier agricole (GFA)"},"content":{"rendered":"<p style=\"text-align: justify;\">Le groupement foncier agricole (GFA) est une soci\u00e9t\u00e9 civile particuli\u00e8re. Il sert \u00e0 cr\u00e9er ou \u00e0 conserver une ou plusieurs exploitations agricoles :<\/p>\n<ul>\n<li style=\"text-align: justify;\">en exploitant directement les terres dont il est propri\u00e9taire,<\/li>\n<li style=\"text-align: justify;\">en les donnant \u00e0 bail (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-bail-rural\/\" target=\"_self\" rel=\"noopener\">Le bail rural<\/a>).<\/li>\n<\/ul>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, d\u00e9taille dans cet article les principales caract\u00e9ristiques du GFA.<\/span><\/p>\n<p class=\"p1\"><div class=\"encadre-style\"> Valoxy ouvre sa branche agricole : <a href=\"https:\/\/valoxy.org\/expertise-comptable-specialiste-du-milieu-agricole\/\"><span class=\"s1\">Valo&rsquo;Agri<\/span><\/a>. Ce sont maintenant trois interlocuteurs d\u00e9di\u00e9s, experts du monde agricole, qui sont \u00e0 votre disposition.<\/p>\n<p class=\"p1\"><span class=\"Apple-converted-space\">\u00a0<\/span>C\u00e9r\u00e9aliers, producteurs de cultures, \u00e9leveurs, maraichers, viticulteurs, arboriculteurs, centres \u00e9questres&#8230; Quelles que soient vos productions, nous vous accompagnons dans la strat\u00e9gie, la gestion et la fiscalit\u00e9 de votre exploitation agricole.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p class=\"p2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/expertise-comptable-specialiste-du-milieu-agricole\/\">Valo&rsquo;Agri, l&rsquo;expert-comptable sp\u00e9cialiste du milieu agricole<\/a><\/span><span class=\"s3\"> <\/div><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>La constitution du groupement foncier agricole (GFA)<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">A l\u2019instar de toutes les <a title=\"La soci\u00e9t\u00e9 civile\" href=\"https:\/\/valoxy.org\/blog\/societe-civile\/\" target=\"_blank\" rel=\"noopener\">soci\u00e9t\u00e9s civiles<\/a>, le GFA doit n\u00e9cessairement faire l\u2019objet d\u2019une <strong>immatriculation au <a title=\"Qu\u2019est-ce que le RCS ?\" href=\"https:\/\/valoxy.org\/blog\/rcs-registre-commerce-societes\/\" target=\"_blank\" rel=\"noopener\">registre du commerce et des soci\u00e9t\u00e9s (RCS) <\/a><\/strong>lors de sa cr\u00e9ation. La constitution d\u2019un GFA devra \u00e9galement donner lieu \u00e0 une <strong>publication dans un journal d\u2019annonces l\u00e9gales.<\/strong> (du\u00a0 d\u00e9partement du si\u00e8ge de la soci\u00e9t\u00e9).<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1.png\"><img decoding=\"async\" class=\" wp-image-10733 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png\" alt=\"Le licenciement pour inaptitude\" width=\"66\" height=\"55\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1.png 640w\" sizes=\"(max-width: 66px) 100vw, 66px\" \/><\/a>Comme pour toutes les soci\u00e9t\u00e9s, il faudra remettre <strong>le dossier de constitution complet au <a title=\"Le centre de formalit\u00e9s des entreprises (CFE) : Qu\u2019est ce que c\u2019est ?\" href=\"https:\/\/valoxy.org\/blog\/centre-de-formalites-des-entreprises-cfe\/\" target=\"_blank\" rel=\"noopener\">centre de formalit\u00e9s des entreprises (CFE)<\/a> comp\u00e9tent<\/strong>. Attention, le CFE comp\u00e9tent n\u2019est <strong>pas le m\u00eame selon que le GFA exploite directement ou met en location ses terres.<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>Pour un <strong>GFA exploitant<\/strong>, il s&rsquo;agira de la <strong>Chambre d\u2019agriculture<\/strong>.<\/li>\n<li>Pour un <strong>GFA non exploitant<\/strong>, il s&rsquo;agira du <strong>Tribunal de commerce <\/strong>du d\u00e9partement du si\u00e8ge du GFA.<\/div><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Le capital social du GFA<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Comme toute soci\u00e9t\u00e9 civile, le\u00a0<a title=\"Le capital social\" href=\"https:\/\/valoxy.org\/blog\/capital-social\/\" target=\"_blank\" rel=\"noopener\">capital social<\/a> d\u2019un GFA est divis\u00e9 en <strong>parts sociales \u00e9gales <\/strong>dont la valeur nominale est librement fix\u00e9e dans les <a title=\"R\u00e9daction des statuts de soci\u00e9t\u00e9\" href=\"https:\/\/valoxy.org\/blog\/redaction-des-statuts-de-societe\/\" target=\"_blank\" rel=\"noopener\">statuts<\/a>.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>A noter\u00a0<\/strong>: Les parts sociales de GFA peuvent prendre la forme de <strong>certificats nominatifs.<\/strong> On en fera la mention sur un registre des transferts tenu par le groupement.<\/div><\/p>\n<p style=\"text-align: justify;\"><strong>La loi ne fixe aucun capital minimal ni aucun plafond <\/strong>pour le capital social des GFA.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les apports possibles dans un GFA<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Seuls les <strong>apports en num\u00e9raire <\/strong>et les <strong>apports en nature particuliers peuvent constituer le capital social d\u2019un GFA.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">A noter<\/strong>\u00a0: A moins que le GFA ne soit constitu\u00e9 par des membres d\u2019une m\u00eame famille, lorsque les <a title=\"Les apports en soci\u00e9t\u00e9\" href=\"https:\/\/valoxy.org\/blog\/apports-societe\/\" target=\"_blank\" rel=\"noopener\">apports<\/a> en num\u00e9raire repr\u00e9sentent plus de 30% du capital social, le groupement ne peut pas \u00eatre exploitant et ne peut que donner \u00e0 bail les terres qu\u2019il poss\u00e8de.<\/div><\/p>\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 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/compte-courant-dassocie-1-300x262.png\" alt=\"expert comptable\" width=\"62\" height=\"54\" 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: 62px) 100vw, 62px\" \/><\/a>Concernant les apports en nature, ne peuvent en effet \u00eatre apport\u00e9s, que <strong>des immeubles ou des droits immobiliers \u00e0 destination agricole. <\/strong>De plus, la loi impose que ces biens soient apport\u00e9s en <strong>pleine propri\u00e9t\u00e9<\/strong>, ce qui aura les cons\u00e9quences suivantes\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>Si l\u2019apport concerne un <strong>bien faisant l\u2019objet d\u2019un d\u00e9membrement de propri\u00e9t\u00e9<\/strong>, il faut l\u2019<strong>accord du nu-propri\u00e9taire ainsi que de l\u2019usufruitier<\/strong>.<\/li>\n<li>Si l\u2019apport concerne un <strong>bien indivis<\/strong>, il faut l\u2019<strong>accord de tous les indivisaires<\/strong>.<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ne peuvent constituer un apport pour les GFA les <strong>apports en industrie <\/strong>ainsi que les<strong> apports de biens mobiliers.<\/strong> (\u00e0 moins qu\u2019ils ne soient immeubles par destination)<strong>.<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les associ\u00e9s du groupement foncier agricole<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/rse.png\"><img decoding=\"async\" class=\" wp-image-4748 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/rse-300x232.png\" alt=\"RSE\" width=\"69\" height=\"53\" \/><\/a>Le GFA est une soci\u00e9t\u00e9 civile qui ne peut compter <strong>que des associ\u00e9s personnes physiques. <\/strong>Les associ\u00e9s du GFA sont <strong>au minimum deux<\/strong>. Ils sont <strong>ind\u00e9finiment responsables du passif du groupement, proportionnellement \u00e0 leur part dans le capital.<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> N\u00e9anmoins, il existe <strong>quelques exceptions<\/strong> \u00e0 ce principe. En effet, la loi autorise <strong>certaines personnes morales particuli\u00e8res<\/strong>\u00a0 \u00e0 faire partie d\u2019un GFA mais sous conditions. Il s\u2019agit des<\/p>\n<ul style=\"text-align: justify;\">\n<li>soci\u00e9t\u00e9s d\u2019am\u00e9nagement foncier et d\u2019\u00e9tablissement rural (<strong>SAFER<\/strong>),<\/li>\n<li>soci\u00e9t\u00e9s civiles de placement immobilier (<strong>SCPI<\/strong>) agr\u00e9\u00e9es \u00e0 cet effet,<\/li>\n<li><strong>entreprises d\u2019assurances et de capitalisation<\/strong>\u00a0 \u00a0constitu\u00e9es \u00e0 cet effet,<\/li>\n<li><strong>soci\u00e9t\u00e9s coop\u00e9ratives agricoles (SCA) et des soci\u00e9t\u00e9s d\u2019int\u00e9r\u00eat collectif agricole (SICA)<\/strong>.<\/div><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\">Les SAFER<\/h4>\n<p style=\"text-align: justify;\">Concernant les SAFER, ces derni\u00e8res ne peuvent d\u00e9tenir plus de 30% du capital. Elles ne peuvent pas non plus rester associ\u00e9es plus de 5 ans. Et ne peuvent exercer aucune fonction de gestion, d&rsquo;administration ou de direction au sein du GFA.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">A noter\u00a0:<\/strong> Lorsqu\u2019une SAFER fait partie des associ\u00e9s d\u2019un GFA, ce dernier ne peut exploiter ses terres et doit n\u00e9cessairement les louer.<\/div><\/p>\n<h4 style=\"text-align: justify;\"><strong>Et les autres&#8230;<\/strong><\/h4>\n<p style=\"text-align: justify;\"><strong>Concernant les autres soci\u00e9t\u00e9s<\/strong> qui peuvent s&rsquo;associer, ces derni\u00e8res <strong>ne peuvent pas non plus exercer de fonction de gestion, d&rsquo;administration ou de direction<\/strong>. De plus, pour qu\u2019elles puissent \u00eatre associ\u00e9es, <strong>il faut que l\u2019ensemble des biens immobiliers soit lou\u00e9, \u00e0 long terme, \u00e0 un ou plusieurs membres du GFA.<\/strong><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/part-camembert-gimp-70-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11775 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/part-camembert-gimp-70-1-300x225.jpg\" alt=\"part camembert gimp 70\" width=\"75\" height=\"57\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/part-camembert-gimp-70-1-300x225.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/part-camembert-gimp-70-1.jpg 479w\" sizes=\"(max-width: 75px) 100vw, 75px\" \/><\/a>Les associ\u00e9s du GFA ont la <strong>possibilit\u00e9 de se retirer totalement ou partiellement du groupement<\/strong> dans les conditions pr\u00e9vues statutairement.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Attention<\/strong>\u00a0: A d\u00e9faut de dispositions statutaires, le retrait d\u2019un associ\u00e9 n\u00e9cessitera l\u2019<strong>accord unanime des autres associ\u00e9s du GFA.<\/div><\/strong><\/p>\n<p class=\"p1\">Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos autres articles sur <span class=\"s1\">sur les GFA et leur environnement<\/span> sur le blog de Valoxy :<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/exonerations-en-matiere-de-gfa\/\"><span class=\"s3\">Les exon\u00e9rations fiscales possibles en mati\u00e8re de GFA<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-du-gfa-groupement-foncier-agricole\/\" target=\"_self\" rel=\"noopener\">La fiscalit\u00e9 du GFA (groupement foncier agricole)<\/a><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/installer-en-agriculture\/\" target=\"_self\" rel=\"noopener\">S\u2019installer en agriculture<\/a><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-politique-agricole-commune\/\" target=\"_self\" rel=\"noopener\">La politique agricole commune (PAC)<\/a><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/reforme-de-la-pac\/\" target=\"_self\" rel=\"noopener\">La r\u00e9forme de la PAC<\/a><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-dispositifs-fiscaux-specifiques-a-lactivite-agricole\/\" target=\"_self\" rel=\"noopener\">Dispositifs fiscaux de l\u2019activit\u00e9 agricole<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le groupement foncier agricole (GFA) est une soci\u00e9t\u00e9 civile particuli\u00e8re. Il sert \u00e0 cr\u00e9er ou \u00e0 conserver une ou plusieurs exploitations agricoles : en exploitant directement les terres dont il est propri\u00e9taire, en les donnant \u00e0 bail (Voir notre article&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2162,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[155,9,5],"tags":[],"class_list":["post-12163","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agricole","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>Qu&#039;est qu&#039;un groupement foncier agricole (GFA) ?<\/title>\n<meta name=\"description\" content=\"Un groupement foncier agricole (GFA) est un type particulier de soci\u00e9t\u00e9 civile pouvant servir \u00e0 la conservation ou \u00e0 l&#039;organisation d&#039;un patrimoine foncier agricole...\" \/>\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\/groupement-foncier-agricole-gfa\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu&#039;est qu&#039;un groupement foncier agricole (GFA) ?\" \/>\n<meta property=\"og:description\" content=\"Un groupement foncier agricole (GFA) est un type particulier de soci\u00e9t\u00e9 civile pouvant servir \u00e0 la conservation ou \u00e0 l&#039;organisation d&#039;un patrimoine foncier agricole...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/groupement-foncier-agricole-gfa\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" 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