{"id":18488,"date":"2016-09-06T00:30:55","date_gmt":"2016-09-05T22:30:55","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14506"},"modified":"2024-09-26T16:58:09","modified_gmt":"2024-09-26T14:58:09","slug":"societe-civile-de-moyen-scm","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/societe-civile-de-moyen-scm\/","title":{"rendered":"La Soci\u00e9t\u00e9 Civile de Moyens (SCM)"},"content":{"rendered":"<p style=\"text-align: justify;\">La Soci\u00e9t\u00e9 Civile de Moyens (SCM) est une structure juridique destin\u00e9e aux professions lib\u00e9rales, pour leur permettre la mise en commun des moyens li\u00e9s \u00e0 l\u2019exercice de leur profession (par exemple partager du personnel charg\u00e9 du secr\u00e9tariat ou de l&rsquo;entretien des locaux). Le but est alors :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>d\u2019\u00e9conomiser des charges gr\u00e2ce \u00e0 la mise en commun des co\u00fbts, et b\u00e9n\u00e9ficier d\u2019\u00e9conomies d\u2019\u00e9chelle.<\/strong><\/li>\n<li><strong>de faciliter l\u2019exercice de la profession des associ\u00e9s<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur cette structure sociale.<\/p>\n<h2 style=\"text-align: justify;\">I. La constitution d\u2019une Soci\u00e9t\u00e9 Civile de Moyens<\/h2>\n<p style=\"text-align: justify;\">La SCM doit \u00eatre compos\u00e9e d\u2019au moins deux associ\u00e9s (personnes physiques ou morales).<\/p>\n<p style=\"text-align: justify;\"><strong>Les associ\u00e9s doivent n\u00e9cessairement exercer une activit\u00e9 lib\u00e9rale<\/strong>. Les professions exerc\u00e9es peuvent \u00eatre distinctes ; n\u00e9anmoins, pour constituer une SCM, ces activit\u00e9s doivent \u00eatre <strong>compl\u00e9mentaires<\/strong>.<img decoding=\"async\" class=\" wp-image-11769 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/analyse-gimp-70-1-300x300.jpg\" alt=\"constitution SCM\" width=\"183\" height=\"183\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/analyse-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/analyse-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/analyse-gimp-70-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/analyse-gimp-70-1.jpg 359w\" sizes=\"(max-width: 183px) 100vw, 183px\" \/><\/p>\n<p style=\"text-align: justify;\">Il n\u2019y a pas de maximum pour le nombre d\u2019associ\u00e9s, et leur <strong>responsabilit\u00e9 est ind\u00e9finie et solidaire.<\/strong> (Il n\u2019est pas limit\u00e9 aux apports comme dans les soci\u00e9t\u00e9s de capitaux).<\/p>\n<p style=\"text-align: justify;\"><strong>Concernant les <a href=\"https:\/\/valoxy.org\/blog\/apports-societe\/\" target=\"_blank\" rel=\"noopener noreferrer\">apports<\/a>, seuls les apports en num\u00e9raire et en nature sont autoris\u00e9s<\/strong>, les apports en industrie sont interdits. Du fait de la responsabilit\u00e9 ind\u00e9finie et solidaire, il n\u2019y a pas de capital minimum exigible.<\/p>\n<p style=\"text-align: justify;\">La cr\u00e9ation d\u2019une SCM entra\u00eene une immatriculation au RCS ainsi qu\u2019une parution au <a href=\"https:\/\/valoxy.org\/blog\/combien-coute-annonce-legale\/\" target=\"_blank\" rel=\"noopener noreferrer\">Journal d\u2019Annonce L\u00e9gale<\/a> (JAL).<\/p>\n<h2 style=\"text-align: justify;\">II. Le fonctionnement de la Soci\u00e9t\u00e9 Civile de Moyens<\/h2>\n<p style=\"text-align: justify;\">Le but d\u2019une SCM est la mise en commun des moyens d\u2019exploitation, et <strong>elle n\u2019a donc pas vocation \u00e0 exercer une activit\u00e9 professionnelle<\/strong>. Cela entra\u00eene\u00a0 comme cons\u00e9quences qu\u2019il n\u2019y a pas de client\u00e8le commune entre les diff\u00e9rents associ\u00e9s, ni de partage des b\u00e9n\u00e9fices. Les associ\u00e9s ont seulement vocation \u00e0 contribuer aux frais mis en commun.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11798 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg\" alt=\"Fonctionnement SCM\" width=\"170\" height=\"210\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg 242w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1.jpg 289w\" sizes=\"(max-width: 170px) 100vw, 170px\" \/>De ce fait, <strong>les statuts doivent pr\u00e9voir pr\u00e9cis\u00e9ment les modalit\u00e9s de fonctionnement de la soci\u00e9t\u00e9, notamment en ce qui concerne les r\u00e8gles pour la r\u00e9partition des d\u00e9penses,<\/strong> mais aussi les conditions d\u2019entr\u00e9e ou de sortie, les conditions relatives \u00e0 la prise des d\u00e9cisions collectives (quorum et majorit\u00e9 requise)\u2026<\/p>\n<p style=\"text-align: justify;\"><strong>Un ou plusieurs g\u00e9rants doivent \u00eatre nomm\u00e9s,<\/strong> mais ne doivent pas obligatoirement \u00eatre associ\u00e9s de la SCM, et il peut s\u2019agir aussi bien d\u2019une personne physique que d&rsquo;une personne morale. En l\u2019absence de nomination d\u2019un g\u00e9rant, tous les associ\u00e9s sont r\u00e9put\u00e9s \u00eatre g\u00e9rants et disposent donc du pouvoir d\u2019agir au nom de la soci\u00e9t\u00e9.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Il est pr\u00e9f\u00e9rable d\u2019\u00e9viter cette situation, car elle est susceptible de g\u00e9n\u00e9rer des tensions dans la gestion de la soci\u00e9t\u00e9, notamment en voyant celle-ci engag\u00e9e aupr\u00e8s de tiers sans que les autres associ\u00e9s ne soient pr\u00e9venus. <\/div><\/p>\n<p style=\"text-align: justify;\">Dans tous les cas, <strong>l\u2019ind\u00e9pendance professionnelle des membres doit \u00eatre pr\u00e9serv\u00e9e.<\/strong><\/p>\n<h2 style=\"text-align: justify;\">III. Les cons\u00e9quences fiscales de la cr\u00e9ation d\u2019une Soci\u00e9t\u00e9 Civile de Moyens.<\/h2>\n<p style=\"text-align: justify;\">La SCM est <strong>une soci\u00e9t\u00e9 de personnes<\/strong> (comme la SNC par exemple), et, de ce fait, ce n\u2019est pas la soci\u00e9t\u00e9 qui est impos\u00e9e mais les associ\u00e9s qui la composent. Elle est n\u00e9cessairement impos\u00e9e \u00e0 l\u2019IR sans possibilit\u00e9 d\u2019option \u00e0 l\u2019IS.<\/p>\n<p style=\"text-align: justify;\"><strong>Le r\u00e9sultat de la SCM est donc d\u00e9termin\u00e9 selon les r\u00e8gles du r\u00e9gime r\u00e9el simplifi\u00e9 d\u2019imposition des <a href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\" target=\"_blank\" rel=\"noopener noreferrer\">BIC<\/a> ou selon les r\u00e8gles applicables aux <a href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\" target=\"_blank\" rel=\"noopener noreferrer\">BNC<\/a>. Le r\u00e9sultat de la SCM doit \u00eatre envoy\u00e9 au SIE via la d\u00e9claration n\u00b02036.<\/strong><\/p>\n<p style=\"text-align: justify;\">Une fois d\u00e9termin\u00e9, le b\u00e9n\u00e9fice est r\u00e9parti entre les associ\u00e9s au prorata de leurs droits.<\/p>\n<p style=\"text-align: justify;\"><strong>Les associ\u00e9s peuvent d\u00e9duire de leurs revenus professionnels les d\u00e9penses li\u00e9es au fonctionnement de la SCM ainsi que les frais d\u2019acquisitions des parts de SCM.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>La SCM est en principe soumise \u00e0 la TVA au taux de 20%, toutefois une exon\u00e9ration est possible si<\/strong> :<img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-13372\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/03\/r\u00e9diger-un-courrier-10-gimp-70-300x150.jpg\" alt=\"cons\u00e9quebces fiscales scm\" width=\"334\" height=\"167\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li>Les associ\u00e9s sont exon\u00e9r\u00e9s de TVA<\/li>\n<li>Les services factur\u00e9s aux associ\u00e9s correspondent exactement aux d\u00e9penses que la SCM a prises en charge \u00e0 leur place.<\/li>\n<li>Les services sont rendus exclusivement aux associ\u00e9s et sont utiles \u00e0 l\u2019exercice de leur profession.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">IV. Les cons\u00e9quences sociales pour le g\u00e9rant de la Soci\u00e9t\u00e9 Civile de Moyens.<\/h2>\n<p style=\"text-align: justify;\">Il convient ici de diff\u00e9rencier deux cas, soit le g\u00e9rant est associ\u00e9 de la SCM soit il ne l\u2019est pas.<\/p>\n<p style=\"text-align: justify;\"><strong>Le g\u00e9rant de la SCM est en principe consid\u00e9r\u00e9 comme un <a href=\"https:\/\/valoxy.org\/blog\/tns-statut-travailleur-non-salarie\/\" target=\"_blank\" rel=\"noopener noreferrer\">Travailleur Non Salari\u00e9<\/a><\/strong>, il doit cotiser aupr\u00e8s du RSI sur la r\u00e9mun\u00e9ration qui lui est vers\u00e9e au titre de g\u00e9rant de la SCM (en plus des cotisations li\u00e9es \u00e0 l\u2019exercice de son activit\u00e9).<\/p>\n<p style=\"text-align: justify;\"><strong>Si le g\u00e9rant n\u2019est pas l\u2019un des associ\u00e9s de la SCM, il est \u00e9galement consid\u00e9r\u00e9 comme un Travailleur Non Salari\u00e9<\/strong> \u00e0 moins que l\u2019existence d\u2019un lien de subordination ne lui permette d\u2019\u00eatre consid\u00e9r\u00e9 comme un salari\u00e9.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> Il est souvent difficile dans la pratique de d\u00e9montrer l\u2019existence r\u00e9elle d\u2019un lien de subordination entre un g\u00e9rant non associ\u00e9 et la soci\u00e9t\u00e9. <\/div><\/p>\n<p style=\"text-align: justify;\"><strong>La Soci\u00e9t\u00e9 Civile de Moyens offre donc un r\u00e9el potentiel pour all\u00e9ger les co\u00fbts de gestion des professions lib\u00e9rales.<\/strong> Elle pr\u00e9serve l\u2019ind\u00e9pendance de ses membres. Cependant, compte tenu du <strong>risque li\u00e9 \u00e0 la responsabilit\u00e9 ind\u00e9finie et solidaire des associ\u00e9s,<\/strong> et aux cons\u00e9quences fiscales susceptibles de peser sur les associ\u00e9s, cette d\u00e9marche doit faire l\u2019objet d\u2019une r\u00e9elle r\u00e9flexion afin de s\u2019assurer de son efficience.<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur les formes de soci\u00e9t\u00e9 destin\u00e9es aux professions lib\u00e9rales ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/les-differents-types-dentreprise\/\"><span class=\"s3\">Les diff\u00e9rents types d\u2019entreprise<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/societe-civile-professionnelle\/\"><span class=\"s3\">La soci\u00e9t\u00e9 civile professionnelle<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/societes-de-personnes-fonctionnement\/\"><span class=\"s3\">Les soci\u00e9t\u00e9s de personnes : comment fonctionnent-elles ?<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/professions-liberales-problematiques-regime-social\/\"><span class=\"s3\">Professions lib\u00e9rales et SEL : probl\u00e9matiques autour du r\u00e9gime social<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/freelance-cest-quoi\/\"><span class=\"s3\">Travailler en free-lance, qu\u2019est-ce que \u00e7a veut dire\u00a0?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La Soci\u00e9t\u00e9 Civile de Moyens (SCM) est une structure juridique destin\u00e9e aux professions lib\u00e9rales, pour leur permettre la mise en commun des moyens li\u00e9s \u00e0 l\u2019exercice de leur profession (par exemple partager du personnel charg\u00e9 du secr\u00e9tariat ou de l&rsquo;entretien&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11747,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-18488","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 - 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