{"id":1758,"date":"2013-03-05T18:29:31","date_gmt":"2013-03-05T17:29:31","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=1758"},"modified":"2024-07-09T12:13:18","modified_gmt":"2024-07-09T10:13:18","slug":"quest-ce-qui-change-entre-sarl-et-eurl","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/quest-ce-qui-change-entre-sarl-et-eurl\/","title":{"rendered":"Qu\u2019est ce qui change entre SARL et EURL ?"},"content":{"rendered":"<p>SARL et EURL sont des formes juridiques similaires. Il existe cependant quelques diff\u00e9rences qui m\u00e9ritent qu\u2019on y pr\u00eate attention.\u00a0<span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France,<\/span><span class=\"s2\"> vous \u00e9claire sur ces points particuliers.<\/span><\/p>\n<h2><b>Le statut des SARL et EURL<\/b><\/h2>\n<p><strong><span class=\"exergue\"><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/creation-dentreprise7.png\"><img decoding=\"async\" class=\" wp-image-3906 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/creation-dentreprise7-300x284.png\" alt=\"sarl et eurl\" width=\"180\" height=\"170\" \/><\/a>La SARL et EURL sont toutes les deux des soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e.<\/span><\/strong>\u00a0Leur forme juridique prot\u00e8ge donc le dirigeant, appel\u00e9 g\u00e9rant, des difficult\u00e9s financi\u00e8res de l\u2019entreprise, sauf en cas de faute de gestion.<\/p>\n<p>Les diff\u00e9rences essentielles entre ces deux formes juridiques portent :<\/p>\n<ul>\n<li>sur le nombre d&rsquo;associ\u00e9s : l&rsquo;EURL ne dispose que d\u2019un associ\u00e9 unique alors que la SARL comporte obligatoirement 2 associ\u00e9s ou plus. L&rsquo;EURL est parfois appel\u00e9e SARL unipersonnelle,<\/li>\n<li>sur le r\u00e9gime fiscal, la diff\u00e9rence est majeure: sans demande sp\u00e9cifique de la part du g\u00e9rant pour l\u2019affilier \u00e0 l\u2019IS (imp\u00f4t sur les soci\u00e9t\u00e9s), l&rsquo;EURL est imposable \u00e0 l&rsquo;IR (imp\u00f4t sur le revenu). En dehors du cas de la SARL de famille qui est soumise \u00e0 l\u2019IR, toutes les SARL sont imposables \u00e0 l\u2019IS,<\/li>\n<li>l\u2019EURL b\u00e9n\u00e9ficie d\u2019une gestion simplifi\u00e9e\u00a0:<\/li>\n<\/ul>\n<ol>\n<li>lors du d\u00e9p\u00f4t des comptes <span style=\"text-decoration: underline;\">il n\u2019est pas n\u00e9cessaire de d\u00e9poser de rapport de gestion<\/span>,<\/li>\n<li>lorsque le g\u00e9rant de l\u2019EURL est l\u2019associ\u00e9 unique,<span style=\"text-decoration: underline;\"> il n\u2019y a pas de formalisme pour les conventions r\u00e9glement\u00e9es,<\/span><\/li>\n<\/ol>\n<ul>\n<li>pour l\u2019EURL comme pour la SARL l\u2019imposition des revenus diff\u00e8re selon leur nature.<\/li>\n<\/ul>\n<h2><b>Est-il possible de passer d\u2019un type d\u2019imposition \u00e0 l\u2019autre\u00a0?<\/b><\/h2>\n<p>Dans le cas de l\u2019EURL et de la SARL, le passage d&rsquo;une forme \u00e0 l\u2019autre <b><span class=\"exergue\">n&rsquo;est juridiquement pas consid\u00e9r\u00e9 comme une transformation de soci\u00e9t\u00e9.<\/span> <\/b><\/p>\n<p>Si l&rsquo;entrepreneur d&rsquo;une EURL souhaite s\u2019associer avec une ou plusieurs personnes physiques ou morales, il devra r\u00e9aliser 3 d\u00e9marches simples\u00a0:<\/p>\n<ul>\n<li>mettre \u00e0 jour ses statuts,<\/li>\n<li>remplir les formalit\u00e9s de publicit\u00e9<\/li>\n<li>et en informer le greffe.<\/li>\n<\/ul>\n<p><strong><span class=\"exergue\">Le passage d\u2019une EURL en SARL<\/span><\/strong> implique un changement du r\u00e9gime fiscal de l\u2019IR \u00e0 l\u2019IS, sauf si l\u2019entrepreneur avait d\u00e9j\u00e0 opt\u00e9 pour cette option auparavant.<\/p>\n<p><span class=\"exergue\"><strong>Dans le cas inverse,<\/strong> <\/span>si un associ\u00e9 de SARL devient actionnaire unique de l\u2019entreprise en rachetant l\u2019ensemble des parts aux autres associ\u00e9s, il devra lui aussi r\u00e9aliser la mise \u00e0 jour des statuts, les formalit\u00e9s de publicit\u00e9 et informer le greffe. Il aura la possibilit\u00e9 de modifier son r\u00e9gime fiscal de l\u2019IS pour \u00eatre soumis \u00e0 l\u2019IR. <strong><span class=\"exergue\">Il est dans ce cas n\u00e9cessaire d\u2019\u00e9valuer l\u2019impact du changement de r\u00e9gime fiscal.<\/span><\/strong><\/p>\n<p>Fiscalement, l\u2019administration impose dans les deux cas, de mani\u00e8re imm\u00e9diate (sauf cas de cessions particuli\u00e8res ou accord de l\u2019administration),<strong><span class=\"exergue\"> tous les b\u00e9n\u00e9fices r\u00e9alis\u00e9s ou latents \u00e0 la date de l\u2019\u00e9v\u00e9nement<\/span><\/strong>. Dans le cas d\u2019un passage de l\u2019IS vers l\u2019IR, le changement de r\u00e9gime fiscal entra\u00eene aussi la perte du droit au report des d\u00e9ficits reportables. (voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/passer-de-sarl-en-eurl-quelles-consequences\/\" target=\"_self\" rel=\"noopener\">Passer de la SARL \u00e0 l\u2019EURL, quelles cons\u00e9quences ?<\/a>)<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations concernant ces diff\u00e9rences ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li style=\"list-style-type: none\">\n<ul class=\"ul1\">\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/eurl-ou-entreprise-unipersonnelle-a-responsabilite-limitee-11032015avalcharneg2\/\"><span class=\"s2\">L\u2019EURL ou \u00ab\u00a0Entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e\u00a0\u00bb<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/les-differents-types-dentreprise\/\"><span class=\"s2\">Les diff\u00e9rents types d\u2019entreprise<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/statuts-sas-sarl\/\"><span class=\"s2\">Les statuts des SAS et SARL<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/sarl-sas-bonne-forme-juridique\/\"><span class=\"s2\">SARL, SAS : comment choisir la bonne forme juridique ?<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>SARL et EURL sont des formes juridiques similaires. Il existe cependant quelques diff\u00e9rences qui m\u00e9ritent qu\u2019on y pr\u00eate attention.\u00a0Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, vous \u00e9claire sur ces points particuliers. Le statut des SARL et EURL La&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1758","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>Qu\u2019est ce qui change entre SARL et EURL ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"SARL et EURL sont des formes juridiques similaires. 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