{"id":19110,"date":"2017-01-12T00:30:15","date_gmt":"2017-01-11T23:30:15","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=19110"},"modified":"2024-09-26T17:01:29","modified_gmt":"2024-09-26T15:01:29","slug":"apports-nature-loi-sapin-ii","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/apports-nature-loi-sapin-ii\/","title":{"rendered":"Apports en nature : nouveaut\u00e9s dans la Loi Sapin II"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">Les conditions qui r\u00e9gissent les apports en nature ont \u00e9t\u00e9 modifi\u00e9es par\u00a0 la loi Sapin II. <\/span><span class=\"s2\">Parmi<\/span><span class=\"s1\"> les changements apport\u00e9s par cette loi,<\/span><span class=\"s3\"> se <\/span><span class=\"s1\">trouve notamment une modification du p\u00e9rim\u00e8tre d\u2019intervention des commissaires aux apports.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy,<\/span><span class=\"s4\"> cabinet d\u2019expertise comptable dans les Hauts de France,<\/span><span class=\"s1\"> d\u00e9taille <\/span><span class=\"s5\">dans cet article<\/span><span class=\"s1\"> les modifications apport\u00e9es par la loi Sapin II et les cons\u00e9quences que cela entra\u00eene pour la cr\u00e9ation ou le d\u00e9veloppement des entreprises.<\/span><\/p>\n<h2>Petit rappel sur le Commissaire aux Apports (CAA)<\/h2>\n<p><img decoding=\"async\" class=\"wp-image-18852 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/11\/decom_9bb52ea7ecdfa2a1577b836861074d4a_5831c7a3638fc-1.jpg\" alt=\"La loi Sapin II : quelles sont les principales mesures ?\" width=\"135\" height=\"101\" \/>Lors d\u2019une cr\u00e9ation d\u2019entreprise ou d\u2019une augmentation de capital, les associ\u00e9s peuvent faire des apports en num\u00e9raire (des esp\u00e8ces mon\u00e9taires) ou en nature (des immeubles, des biens mobiliers\u2026). Il n\u2019y a pas de difficult\u00e9s \u00e0 \u00e9valuer la valeur d\u2019esp\u00e8ces mon\u00e9taires. Mais estimer la valeur des apports en nature est plus complexe.<\/p>\n<p class=\"p1\"><span class=\"s1\">Afin de respecter l\u2019\u00e9galit\u00e9 entre les actionnaires et de s\u2019assurer que le montant du capital n\u2019est pas surestim\u00e9 (le capital d\u2019une soci\u00e9t\u00e9 repr\u00e9sente la garantie des tiers), <\/span><span class=\"s2\">l\u2019entreprise fera<\/span><span class=\"s1\"> appel \u00e0 un commissaire aux apports <\/span><span class=\"s3\">(voir notre article sur\u00a0<a href=\"https:\/\/valoxy.org\/blog\/commissaire-aux-apports-caa\/\"><span class=\"s4\">le r\u00f4le du commissaire aux apports ainsi que les enjeux et le d\u00e9roulement de sa mission.<\/span><\/a>)<\/span><\/p>\n<p>Cependant, le recours \u00e0 un Commissaire aux Apports repr\u00e9sente un co\u00fbt pour la soci\u00e9t\u00e9 et les r\u00e8gles juridiques \u00e9taient diff\u00e9rentes selon que l\u2019on fasse un apport en nature dans une SAS ou une SARL.<\/p>\n<h2>Une harmonisation des r\u00e8gles entre la SARL et la SAS.<\/h2>\n<p>Jusqu\u2019\u00e0 maintenant, <a href=\"https:\/\/valoxy.org\/blog\/sarl\/\" target=\"_blank\" rel=\"noopener noreferrer\">seules les SARL<\/a>\u00a0\u00e9taient dispens\u00e9es sous certaines conditions de nommer un commissaire aux apports. Pour b\u00e9n\u00e9ficier de cette exon\u00e9ration, il faut\u00a0:<\/p>\n<ul>\n<li>Que les associ\u00e9es prennent la d\u00e9cision unanime de ne pas recourir \u00e0 un Commissaire aux Apports.<\/li>\n<li>Qu\u2019aucun apport en nature n\u2019exc\u00e8de 30\u00a0000 \u20ac en valeur.<\/li>\n<li>Que les apports en nature ne repr\u00e9sentent pas plus de 50% du capital total.<\/li>\n<\/ul>\n<p>Depuis le 11\/12\/2016, suite \u00e0 l\u2019application de la loi Sapin, <a href=\"https:\/\/valoxy.org\/blog\/sas-ou-societe-par-actions-simplifiee-10032015avalchaneg1\/\" target=\"_blank\" rel=\"noopener noreferrer\">les SAS <\/a>qui jusqu\u2019\u00e0 maintenant devaient obligatoirement nommer un commissaire aux apports, sont maintenant dispens\u00e9es de cette d\u00e9marche.<\/p>\n<p><img decoding=\"async\" class=\" wp-image-18880 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/ideev-3.jpg\" alt=\"Modifications des r\u00e8gles d'apports en nature dans la loi Sapin II\" width=\"77\" height=\"83\" \/>Les conditions pour b\u00e9n\u00e9ficier de cette dispense sont les m\u00eames que pour la SARL : unanimit\u00e9, apport en nature qui n\u2019exc\u00e8de pas la moiti\u00e9 du capital social et valeur des apports en nature qui ne doit pas d\u00e9passer un certain seuil.<\/p>\n<div class=\"encadre-style\"> Un d\u00e9cret fixera ce seuil. Il est probable qu\u2019il soit assez proche du seuil de la SARL (30 000 \u20ac). <\/div>\n<h2>Les changements pour l\u2019augmentation de capital ou la transformation de la soci\u00e9t\u00e9.<\/h2>\n<p>En cas d\u2019augmentation du capital via un apport en nature, la nomination d\u2019un Commissaire aux Apports \u00e9tait (jusqu\u2019\u00e0 maintenant) obligatoire quelle que soit la forme juridique.<\/p>\n<p>La loi Sapin II permet aux SARL de ne plus y avoir recours. Les conditions de dispense en cas d\u2019augmentation de capital sont les m\u00eames que pour la cr\u00e9ation. (Unanimit\u00e9, inf\u00e9rieur \u00e0 30\u00a0000 \u20ac, n\u2019exc\u00e9dant pas 50% du capital social).<\/p>\n<p>Aucun changement n\u2019est pr\u00e9vu pour l\u2019augmentation en capital des SAS. Celles-ci devront donc continuer \u00e0 faire appel \u00e0 un commissaire aux apports en cas d\u2019apport en nature dans le cadre d\u2019une augmentation de capital.<\/p>\n<p>L\u2019autre changement important concerne la nomination d\u2019un commissaire aux apports dans le cadre d\u2019une transformation d\u2019une Entreprise Individuelle (\u00e0 responsabilit\u00e9 limit\u00e9e ou non) en une soci\u00e9t\u00e9 \u00e0 associ\u00e9 unique (SASU ou EURL).<\/p>\n<div class=\"encadre-style\"> Attention, l\u2019associ\u00e9 unique doit \u00eatre une personne physique <\/div>\n<p><img decoding=\"async\" class=\" wp-image-18875 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/hesitation.jpg\" alt=\"Modifications des r\u00e8gles d'apports en nature dans la loi Sapin II\" width=\"93\" height=\"69\" \/>Dans ce cas, si l\u2019entrepreneur (en EI ou en EIRL) apporte dans la soci\u00e9t\u00e9 qu\u2019il cr\u00e9e (SASU ou EURL) les \u00e9l\u00e9ments qui figuraient dans le bilan de son dernier exercice, il est dispens\u00e9 de nommer un commissaire aux apports.<\/p>\n<h2>Conclusion<\/h2>\n<p>Les dispositions de la loi Sapin II relatives aux Commissaires aux Apports ont donc vocation \u00e0 faciliter la cr\u00e9ation d\u2019entreprise. Elles r\u00e9duisent le formalisme et le co\u00fbt li\u00e9s \u00e0 la cr\u00e9ation d\u2019entreprise. (ou \u00e0 la transformation d\u2019une Entreprise Individuelle en soci\u00e9t\u00e9). Il est d\u2019ailleurs possible que la loi continue d\u2019\u00e9voluer. Notamment en ce qui concerne la nomination d\u2019un Commissaire aux Apports pour les augmentations de capital des SAS.<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur les apports en soci\u00e9t\u00e9 et les commissaires aux apports ? 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\/apports-societe\/\"><span class=\"s3\">Les apports en soci\u00e9t\u00e9<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/apports-en-industrie-sas\/\"><span class=\"s3\">Les apports en industrie dans une SAS<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/loi-sapin-ii-principales-mesures\/\"><span class=\"s3\">La loi Sapin II : quelles sont les principales mesures ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/apports-financer-creation-entreprise\/\"><span class=\"s3\">Apports\u00a0: que doit-on apporter pour financer la cr\u00e9ation de son entreprise\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/parite-echanges-valorisation-apports-fusions\/\"><span class=\"s3\">La parit\u00e9 des \u00e9changes et la valorisation des apports dans les fusions<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les conditions qui r\u00e9gissent les apports en nature ont \u00e9t\u00e9 modifi\u00e9es par\u00a0 la loi Sapin II. Parmi les changements apport\u00e9s par cette loi, se trouve notamment une modification du p\u00e9rim\u00e8tre d\u2019intervention des commissaires aux apports. Valoxy, cabinet d\u2019expertise comptable dans&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-19110","post","type-post","status-publish","format-standard","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Apports en nature : nouveaut\u00e9s dans la Loi Sapin II | Valoxy<\/title>\n<meta name=\"description\" content=\"La loi Sapin II apporte diverses modifications dont certaines portent sur l&#039;intervention des commissaires aux apports en cas d&#039;apports en nature.\" \/>\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\/apports-nature-loi-sapin-ii\/\" \/>\n<meta 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