{"id":18483,"date":"2016-09-14T00:30:39","date_gmt":"2016-09-13T22:30:39","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14263"},"modified":"2024-09-26T16:59:24","modified_gmt":"2024-09-26T14:59:24","slug":"passer-de-sasu-a-sas-2","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/passer-de-sasu-a-sas-2\/","title":{"rendered":"Passer de la SASU \u00e0 la SAS"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">Parfois, un dirigeant peut \u00eatre amen\u00e9 \u00e0 reconsid\u00e9rer les statuts de sa\u00a0<a href=\"https:\/\/valoxy.org\/blog\/sasu-societe-par-actions-simplifiee-unipersonnelle-13032015avalcharneg\/\"><span class=\"s2\"><b>SASU<\/b><\/span><\/a>, et opter pour le basculement en SAS.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Bien que la SASU soit une SAS avec un seul associ\u00e9, cette \u00e9volution entra\u00eene quelques modifications,<\/span><span class=\"s3\">\u00a0<\/span><span class=\"s1\">notamment juridiques,<\/span><span class=\"s1\">\u00a0qu\u2019il est important de <\/span><span class=\"s4\">conna\u00eetre.<\/span><\/p>\n<p class=\"p1\"><span class=\"s5\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France,<\/span><span class=\"s1\">\u00a0fait le point sur les conditions qui peuvent amener \u00e0 une \u00e9volution de la\u00a0SASU vers la SAS et\u00a0les cons\u00e9quences qui en d\u00e9coulent.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong>Pourquoi passer de la SASU \u00e0 la SAS\u00a0?<\/strong><\/h2>\n<p style=\"text-align: justify;\">Il y a plusieurs raisons qui peuvent justifier le basculement d\u2019une SASU en SAS\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Lorsque l\u2019associ\u00e9 unique de la soci\u00e9t\u00e9 transmet ou c\u00e8de ses actions \u00e0 plusieurs personnes (cession d\u2019actions),<\/li>\n<li>Quand il y a une augmentation de capital social, c\u2019est-\u00e0-dire lorsqu\u2019un ou plusieurs associ\u00e9s entrent dans la soci\u00e9t\u00e9 (ouverture du capital social).<\/li>\n<li>Lorsque l\u2019associ\u00e9 unique de la SASU d\u00e9c\u00e8de et que ses actions sont r\u00e9parties entre plusieurs personnes.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>Comment passer de la SASU \u00e0 la SAS\u00a0?<\/strong><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11752 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reseau2-gimp-70-300x248.jpg\" alt=\"Le basculement en SAS\" width=\"189\" height=\"157\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reseau2-gimp-70-300x248.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reseau2-gimp-70.jpg 434w\" sizes=\"(max-width: 189px) 100vw, 189px\" \/>En fait, il ne s\u2019agit pas d\u2019une transformation. La SASU est une SAS avec un seul associ\u00e9. Par cons\u00e9quent, il n\u2019y a pas de formalit\u00e9s particuli\u00e8res \u00e0 effectuer pour qu\u2019une SASU bascule en SAS. Le\u00a0passage en SAS\u00a0se fait, de fait, suite aux diff\u00e9rentes raisons \u00e9voqu\u00e9es ci-dessus, notamment par l\u2019ouverture du capital social. Attention cependant, car les associ\u00e9s qui arrivent dans la soci\u00e9t\u00e9 n\u2019ont pas forc\u00e9ment les m\u00eames motivations que vous\u00a0! Faire rentrer un nouvel associ\u00e9 au capital de sa soci\u00e9t\u00e9 n&rsquo;est pas un acte anodin. M\u00eame si l&rsquo;arriv\u00e9e d&rsquo;un nouvel associ\u00e9 est souvent synonyme de nouveau projet pour l&rsquo;entreprise, il est n\u00e9cessaire de s&rsquo;assurer que vous avez la m\u00eame vision des choses, la m\u00eame strat\u00e9gie pour l&rsquo;entreprise.<\/p>\n<p style=\"text-align: justify;\">D&rsquo;un point de vue pratique: vous devez\u00a0juste vous rendre au greffe du Tribunal afin d\u2019inscrire le changement sur le K-Bis de la soci\u00e9t\u00e9 : la soci\u00e9t\u00e9 passera alors du statut de \u00ab\u00a0SAS\u00a0\u00e0 associ\u00e9 unique\u00a0\u00bb \u00e0 celui de \u00abSAS\u00a0\u00bb.<\/p>\n<h2 style=\"text-align: justify;\"><strong>Quelles sont les cons\u00e9quences d\u2019un passage de SASU \u00e0 SAS\u00a0?<\/strong><\/h2>\n<h3 style=\"text-align: justify;\"><strong>Les cons\u00e9quences fiscales<\/strong><\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-11789 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-2-gimp-70-1-300x297.jpg\" alt=\"Les cons\u00e9quences fiscales du changement de statut\" width=\"108\" height=\"107\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-2-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-2-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-2-gimp-70-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/ok-2-gimp-70-1.jpg 363w\" sizes=\"(max-width: 108px) 100vw, 108px\" \/><\/p>\n<p class=\"p1\"><span class=\"s1\">Il n\u2019y a aucun impact fiscal pour l\u2019entreprise. La SASU reste impos\u00e9e \u00e0 <a href=\"https:\/\/valoxy.org\/blog\/impot-societes-resultat-fiscal\/\"><span class=\"s2\">l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s<\/span><\/a><\/span><span class=\"s3\"> (IS)<\/span><span class=\"s1\">. Il n\u2019existe techniquement aucun changement de r\u00e9gime fiscal, contrairement \u00e0 ce qui arrive lorsqu\u2019une EURL se transforme en SARL par exemple. Concr\u00e8tement, cela signifie qu\u2019il n\u2019y a pas d\u2019imposition des b\u00e9n\u00e9fices en cours, ni des plus-values en sursis d\u2019imposition.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>Les cons\u00e9quences juridiques<\/strong><\/h3>\n<p style=\"text-align: justify;\"><img 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=\"Les cons\u00e9quences juridiques du basculement\" width=\"122\" height=\"91\" 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: 122px) 100vw, 122px\" \/>Le fait de passer de SASU \u00e0 SAS peut engendre la cr\u00e9ation d\u2019un nouveau mode de direction de la soci\u00e9t\u00e9. Ce nouveau mode de direction peut prendre la forme de la cr\u00e9ation d\u2019un poste de directeur g\u00e9n\u00e9ral, d\u2019un comit\u00e9 de direction, d\u2019un conseil d\u2019administration\u2026<\/p>\n<p style=\"text-align: justify;\">Techniquement, les statuts\u00a0de la SASU ne pr\u00e9voient pas le fonctionnement \u00e0 plusieurs associ\u00e9s, mais \u00e0 un seul. Par cons\u00e9quent, il faut modifier les nouvelles modalit\u00e9s de prises de d\u00e9cisions en assembl\u00e9e g\u00e9n\u00e9rale, pour prendre en compte l\u2019arriv\u00e9e de nouveaux associ\u00e9s. Pour cela, il faut faire une mise \u00e0 jour des statuts, voire m\u00eame parfois une refonte compl\u00e8te.<\/p>\n<p style=\"text-align: justify;\">A ce titre il peut \u00eatre n\u00e9cessaire d\u2019ajouter plusieurs clauses statutaires dans les statuts de la soci\u00e9t\u00e9, comme par exemple\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-11742 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1-280x300.jpg\" alt=\"Les conditions juridiques dus basculement\" width=\"78\" height=\"84\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1-280x300.jpg 280w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg 335w\" sizes=\"(max-width: 78px) 100vw, 78px\" \/>Une clause d\u2019agr\u00e9ment,<\/li>\n<li>Une clause d\u2019exclusion,<\/li>\n<li>Une clause de pr\u00e9emption\u2026<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><span class=\"s1\">Pour aller plus loin, retrouvez 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\/sas-ou-societe-par-actions-simplifiee-10032015avalchaneg1\/\"><span class=\"s3\">La SAS ou \u00ab\u00a0soci\u00e9t\u00e9 par actions simplifi\u00e9e\u00a0\u00bb<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/sasu-societe-par-actions-simplifiee-unipersonnelle-13032015avalcharneg\/\"><span class=\"s5\">La SASU ou \u00ab\u00a0Soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle\u00a0\u00bb<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s6\"><a href=\"https:\/\/valoxy.org\/blog\/criteres-pour-choisir-statut-juridique-06052014avalchriba01\/\"><span class=\"s7\">Les crit\u00e8res pour choisir son statut juridique.<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/actionnariat-salaries-sas-sarl\/\"><span class=\"s5\">Actionnariat des salari\u00e9s de SAS et SARL<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/statuts-sas-sarl\/\"><span class=\"s5\">Les statuts des SAS et SARL<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/president-sas\/\"><span class=\"s5\">Le pr\u00e9sident de SAS<\/span><\/a><\/span><\/div><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Parfois, un dirigeant peut \u00eatre amen\u00e9 \u00e0 reconsid\u00e9rer les statuts de sa\u00a0SASU, et opter pour le basculement en SAS. Bien que la SASU soit une SAS avec un seul associ\u00e9, cette \u00e9volution entra\u00eene quelques modifications,\u00a0notamment juridiques,\u00a0qu\u2019il est important de conna\u00eetre&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":11303,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-18483","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>Pourquoi passer de SASU \u00e0 SAS ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le basculement de SASU \u00e0 SAS est tout \u00e0 fait possible. 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