{"id":19272,"date":"2017-02-01T00:30:12","date_gmt":"2017-01-31T23:30:12","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=19272"},"modified":"2024-09-26T17:01:49","modified_gmt":"2024-09-26T15:01:49","slug":"quest-quun-joint-venture","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/quest-quun-joint-venture\/","title":{"rendered":"La joint-venture"},"content":{"rendered":"<p>D\u00e9velopper l\u2019activit\u00e9 de son entreprise peut n\u00e9cessiter de devoir s\u2019int\u00e9resser <strong>aux march\u00e9s \u00e9trangers.<\/strong> Pour qu\u2019une politique d\u2019exportation r\u00e9ussisse, il est important de s\u2019adapter <strong>aux \u00a0habitudes<\/strong> ainsi qu\u2019<strong>\u00e0 la r\u00e9glementation<\/strong> du pays cible. Afin de faciliter l\u2019adaptation de leurs m\u00e9thodes de travail, les entreprises ont souvent recours \u00e0 la cr\u00e9ation de <strong>filiales ou de succursales.<\/strong> En plus d\u2019une implantation locale, certaines entreprises choisissent de <strong>s\u2019associer avec un ou plusieurs partenaires locaux<\/strong> au sein d\u2019une structure d\u00e9di\u00e9e. Ce type de partenariat, appel\u00e9 <strong>joint-venture<\/strong> peut se faire avec des entreprises priv\u00e9es, des organismes publics ou tout autre type de structure.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous explique comment fonctionne ce type de structure.<\/p>\n<h2>1 . Quelle existence juridique \u00e0 la joint-venture ?<\/h2>\n<p>Bien qu&rsquo;on l&rsquo;utilise couramment, la \u00ab joint-venture \u00bb n\u2019<strong>a pas d\u2019existence juridique<\/strong>. En effet, il ne poss\u00e8de pas de structure juridique propre comme c\u2019est le cas pour une soci\u00e9t\u00e9 ou un <a href=\"https:\/\/valoxy.org\/blog\/groupement-interet-economique-gie\/\" target=\"_blank\" rel=\"noopener noreferrer\">GIE par exemple (Groupement d\u2019Int\u00e9r\u00eat Economique<\/a>).<\/p>\n<p><img decoding=\"async\" class=\"wp-image-19238 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/01\/creation-dentreprise-11-e1620205060416-1.jpg\" alt=\"La joint-venture : qu'est-ce que c'est ?\" width=\"197\" height=\"109\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/01\/creation-dentreprise-11-e1620205060416-1.jpg 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/01\/creation-dentreprise-11-e1620205060416-1-300x166.jpg 300w\" sizes=\"(max-width: 197px) 100vw, 197px\" \/>On utilise le terme joint-venture pour d\u00e9signer <strong>un accord de coop\u00e9ration entre une entreprise et une autre entit\u00e9 \u00e9conomique<\/strong>. Plut\u00f4t utilis\u00e9 dans les secteurs de l\u2019assurance, de la construction, de la recherche, de l\u2019innovation et de la production, cet accord pr\u00e9voit la plupart du temps d\u2019un but pr\u00e9cis et certaines caract\u00e9ristiques\u00a0:<\/p>\n<ul>\n<li>Un<strong> contrat r\u00e9git l\u2019accord de coop\u00e9ration<\/strong> entre les diff\u00e9rentes entit\u00e9s. Ce contrat d\u00e9finit les conditions et les modalit\u00e9s de la coop\u00e9ration entre les diff\u00e9rentes parties prenantes.<\/li>\n<li>La plupart du temps, <strong>la coop\u00e9ration est limit\u00e9e<\/strong>. L\u2019accord qui est sign\u00e9 comprend des limites en termes de temps, de march\u00e9, de zones g\u00e9ographiques. Lorsqu\u2019un partenariat est destin\u00e9 \u00e0 durer, les entreprises s\u2019appuient souvent sur la cr\u00e9ation d\u2019une entit\u00e9 juridique sp\u00e9cifique comme le GIE par exemple.<\/li>\n<li>Le joint-venture facilite <strong>la mise en commun des moyens mais aussi des risques<\/strong>. Il permet aussi de r\u00e9aliser la gestion de l\u2019op\u00e9ration de mani\u00e8re conjointe.<\/li>\n<\/ul>\n<p>Au final, il permet \u00e0 l\u2019entreprise qui cherche \u00e0 s\u2019implanter loin de ses bases de b\u00e9n\u00e9ficier d\u2019une l\u00e9gitimit\u00e9 plus forte gr\u00e2ce \u00e0 la participation d\u2019une entit\u00e9 locale. Cette participation permettra de profiter d\u2019une d\u00e9marche mieux adapt\u00e9e et donc d\u2019une implantation plus rapide gr\u00e2ce aux connaissances dont dispose le partenaire : march\u00e9, concurrence, savoir-faire, administrations, \u2026<\/p>\n<h2>2. Comment cr\u00e9er un joint-venture<\/h2>\n<p>L\u2019accord de coop\u00e9ration repose principalement sur un acte contractuel entre les parties, mais il peut toutefois donner lieu &#8211; par la suite &#8211; \u00e0 la cr\u00e9ation de structures d\u00e9di\u00e9es <strong>comme un \u00e9tablissement<\/strong> ou <strong>une filiale commune.<\/strong><\/p>\n<h3>2.1 Le contrat de collaboration<\/h3>\n<p>Un joint-venture peut \u00eatre cr\u00e9\u00e9 en vue d\u2019une simple collaboration, dans ce cas il comprendra notamment\u00a0:<\/p>\n<ul>\n<li>Les <strong>objectifs communs pr\u00e9cis,<\/strong><\/li>\n<li>Les <strong>modalit\u00e9s de mise en place du partenariat<\/strong> (fonctionnement, organes de direction, etc.),<\/li>\n<li>Les <strong>participations et contributions<\/strong> des diff\u00e9rentes parties prenantes (mise \u00e0 disposition de moyens, de mat\u00e9riels, de personnel, de connaissances, etc.)<\/li>\n<li>Les<strong> clauses et modalit\u00e9s de rupture<\/strong>, d\u00e9part ou retrait de l\u2019un des partenaires,<\/li>\n<li>Les <strong>clauses de r\u00e9vision ou d\u2019adaptation du contrat<\/strong> en cas d&rsquo;\u00e9v\u00e9nement impr\u00e9vu,<\/li>\n<li>Les <strong>moyens de r\u00e8glement des conflits entre les parties prenantes<\/strong>.<\/li>\n<\/ul>\n<h3>2.2 La cr\u00e9ation d&rsquo;une structure ad hoc<\/h3>\n<p><img decoding=\"async\" class=\" wp-image-11780 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/sarl-gimp-70-1.jpg\" alt=\"La joint-venture : c'est quoi ?\" width=\"153\" height=\"153\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/sarl-gimp-70-1.jpg 359w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/sarl-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/sarl-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/sarl-gimp-70-1-45x45.jpg 45w\" sizes=\"(max-width: 153px) 100vw, 153px\" \/>La cr\u00e9ation &#8211; par la suite &#8211; d\u2019une structure juridique permet de renforcer le partenariat et donc la coop\u00e9ration entre les acteurs. Elle peut avoir diff\u00e9rentes formes possibles,<strong><a href=\"https:\/\/valoxy.org\/blog\/la-forme-juridique\/\" target=\"_blank\" rel=\"noopener noreferrer\"> la forme d\u2019une soci\u00e9t\u00e9<\/a> (SARL, SAS) ou toute autre forme de structure.<\/strong><\/p>\n<p>La coop\u00e9ration peut aussi garder la forme d\u2019un simple accord et <strong>ne pas disposer de personnalit\u00e9 morale.<\/strong><\/p>\n<p>Les partenaires ont la responsabilit\u00e9 de cr\u00e9er et g\u00e9rer la structure en respectant la r\u00e9glementation en vigueur. Il est par cons\u00e9quent n\u00e9cessaire d\u2019anticiper et d&rsquo;organiser le fonctionnement administratif afin de s\u2019assurer que les formalit\u00e9s, l\u2019organisation ainsi que les diff\u00e9rents co\u00fbts soient pris en charge.<\/p>\n<h2>3. Le statut social et fiscal de la joint-venture<\/h2>\n<h3>3.1 Quel statut fiscal ?<\/h3>\n<p>Lorsqu\u2019il existe un contrat de coop\u00e9ration, les b\u00e9n\u00e9fices de l\u2019activit\u00e9 concern\u00e9e sont <strong>r\u00e9partis entre les parties<\/strong>\u00a0en fonction des r\u00e8gles pr\u00e9\u00e9tablies. Les partenaires sont ensuite fiscalis\u00e9s sur la part du b\u00e9n\u00e9fice qu\u2019ils auront tir\u00e9 de l\u2019op\u00e9ration et ce en fonction de la r\u00e9glementation fiscale locale.<\/p>\n<p>Lorsque la coop\u00e9ration a donn\u00e9 lieu \u00e0 la cr\u00e9ation d\u2019une filiale commune, les b\u00e9n\u00e9fices de la filiale seront impos\u00e9s en son nom. Ils pourront aussi \u00eatre impos\u00e9s en cas de distribution aux partenaires associ\u00e9s. Les r\u00e8gles fiscales applicables sont celles du pays d\u2019implantation.<\/p>\n<h3>3.2 Quel statut social pour la joint-venture ?<\/h3>\n<p>Dans le cas o\u00f9 les partenaires ont cr\u00e9\u00e9 une filiale, cette derni\u00e8re devra respecter la <strong>r\u00e9glementation locale<\/strong> applicable aux employ\u00e9s qu\u2019elle aura embauch\u00e9 sur place.<\/p>\n<h2>Conclusion<\/h2>\n<p>Le joint-venture se r\u00e9v\u00e8le \u00eatre une bonne opportunit\u00e9 si votre soci\u00e9t\u00e9 souhaite se d\u00e9velopper ou s&rsquo;implanter \u00e0 l&rsquo;\u00e9tranger. L&rsquo;op\u00e9ration, peut\u00a0consister en la conclusion d&rsquo;un contrat de coop\u00e9ration, ou en la cr\u00e9ation d&rsquo;une structure commune.<\/p>\n<p><div class=\"encadre-style\"><span class=\"s1\">Entourez-vous de conseils comp\u00e9tents en la mati\u00e8re ! Ainsi, vous choisirez ce qui correspond le mieux \u00e0 vos objectifs et \u00e0 votre soci\u00e9t\u00e9. Pour en savoir plus, 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\/developper-activite-a-letranger-bureau-de-liaison\/\"><span class=\"s3\">D\u00e9velopper son activit\u00e9 \u00e0 l\u2019\u00e9tranger : le bureau de liaison<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/groupement-momentane-entreprise\/\"><span class=\"s3\">Opter pour le Groupement Momentan\u00e9 d\u2019Entreprises (GME) !<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/groupement-interet-economique-gie\/\"><span class=\"s3\">Le groupement d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/societe-en-participation-sep\/\"><span class=\"s3\">La soci\u00e9t\u00e9 en participation (SEP)<\/span><\/a><\/span><\/div><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9velopper l\u2019activit\u00e9 de son entreprise peut n\u00e9cessiter de devoir s\u2019int\u00e9resser aux march\u00e9s \u00e9trangers. Pour qu\u2019une politique d\u2019exportation r\u00e9ussisse, il est important de s\u2019adapter aux \u00a0habitudes ainsi qu\u2019\u00e0 la r\u00e9glementation du pays cible. Afin de faciliter l\u2019adaptation de leurs m\u00e9thodes de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,5],"tags":[],"class_list":["post-19272","post","type-post","status-publish","format-standard","hentry","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>La joint-venture | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le joint-venture est un type de partenariat qui permet de d\u00e9velopper plus rapidement des march\u00e9s de l&#039;entreprise \u00e0 l&#039;\u00e9tranger.\" \/>\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\/quest-quun-joint-venture\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La joint-venture | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Le joint-venture est un type de partenariat qui permet de d\u00e9velopper plus rapidement des march\u00e9s de l&#039;entreprise \u00e0 l&#039;\u00e9tranger.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/quest-quun-joint-venture\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2017-01-31T23:30:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T15:01:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/01\/creation-dentreprise-11-e1620205060416-1.jpg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/quest-quun-joint-venture\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/quest-quun-joint-venture\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"La joint-venture\",\"datePublished\":\"2017-01-31T23:30:12+00:00\",\"dateModified\":\"2024-09-26T15:01:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/quest-quun-joint-venture\/\"},\"wordCount\":981,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/quest-quun-joint-venture\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/01\/creation-dentreprise-11-e1620205060416-1.jpg\",\"articleSection\":[\"Gestion\",\"Juridique\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/quest-quun-joint-venture\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/quest-quun-joint-venture\/\",\"url\":\"https:\/\/valoxy.org\/blog\/quest-quun-joint-venture\/\",\"name\":\"La joint-venture | Blog Valoxy - 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