{"id":59887,"date":"2021-11-09T08:30:38","date_gmt":"2021-11-09T07:30:38","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=59887"},"modified":"2024-06-13T12:24:05","modified_gmt":"2024-06-13T10:24:05","slug":"le-fonds-liberal","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-fonds-liberal\/","title":{"rendered":"Le fonds lib\u00e9ral"},"content":{"rendered":"<p>Le fonds lib\u00e9ral est constitu\u00e9 par l\u2019ensemble des biens qu\u2019un professionnel lib\u00e9ral utilise pour l\u2019exercice de son activit\u00e9 (droit au bail, \u00e9quipements, etc.). La client\u00e8le y tient une place primordiale. C\u2019est en quelque sorte l\u2019\u00e9quivalent d\u2019un \u201cfonds de commerce\u201d pour les professions lib\u00e9rales\u201d.<\/p>\n<p>Quelles sont les professions concern\u00e9es ? Qu\u2019est-ce qui constitue un fonds lib\u00e9ral ?<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, explique dans cet article les contours de ce fonds.<\/p>\n<h2><strong>Qui est concern\u00e9 ?<\/strong><\/h2>\n<p>Toutes les activit\u00e9s et professions lib\u00e9rales poss\u00e8dent un fonds lib\u00e9ral. Mais qui sont ces professionnels lib\u00e9raux ?<\/p>\n<p>La loi du 22 Mars 2012 (relative \u00e0 la simplification du droit et \u00e0 l&rsquo;all\u00e8gement des d\u00e9marches administratives) les d\u00e9finit comme <em>des\u00a0personnes exer\u00e7ant \u00e0 titre habituel, de mani<\/em><em>\u00e8re ind<\/em><em>\u00e9pendante et sous leur responsabilit\u00e9, une activit\u00e9 :<\/em><\/p>\n<ul>\n<li><em>de nature g\u00e9n\u00e9ralement civile,<\/em><\/li>\n<li><em>ayant pour objet d&rsquo;assurer des prestations principalement intellectuelles, techniques ou de soins, mises en \u0153uvre au moyen de qualifications professionnelles appropri\u00e9es et dans le respect de principes \u00e9thiques ou d&rsquo;une d\u00e9ontologie professionnelle.<\/em><\/li>\n<\/ul>\n<p>Certaines professions lib\u00e9rales sont \u201cr\u00e9glement\u00e9es\u00a0\u00bb (avocats, huissiers, architectes, notaires, m\u00e9decins, etc.). Leur classement dans le domaine lib\u00e9ral proc\u00e8de de la loi, et leur titre est prot\u00e9g\u00e9. Leurs membres doivent respecter des r\u00e8gles d\u00e9ontologiques strictes. Ils sont soumis au contr\u00f4le de leurs instances professionnelles (Ordre, Chambre, ou Syndicat).<\/p>\n<p>Les autres professions lib\u00e9rales, dites \u00ab\u00a0non r\u00e9glement\u00e9es\u201d peuvent \u00eatre :<\/p>\n<ul>\n<li>totalement libres (ex : consultant),<\/li>\n<li>ou doivent obtenir une autorisation d&rsquo;exercice ou\u00a0effectuer une d\u00e9claration d&rsquo;activit\u00e9 (ex :\u00a0\u00e9ducateur sportif).<\/li>\n<\/ul>\n<p>L&rsquo;administration fiscale les d\u00e9finit comme \u00e9tant <em>\u201cdes personnes qui pratiquent, en toute ind\u00e9pendance, une science ou un art et dont l&rsquo;activit\u00e9 intellectuelle joue le principal r\u00f4le. Leurs recettes doivent repr\u00e9senter la r\u00e9mun\u00e9ration d&rsquo;un travail personnel, sans lien de subordination, tout en engageant leur responsabilit\u00e9 technique et morale\u201d.<\/em><\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Histoire<\/strong><\/h2>\n<p>La notion de propri\u00e9t\u00e9 d\u2019une client\u00e8le civile (d\u2019un m\u00e9decin ou d\u2019un pharmacien par exemple) a longtemps heurt\u00e9. En effet, on consid\u00e9rait que le caract\u00e8re \u201cnon commercial\u201d des professions lib\u00e9rales les distinguait du monde des affaires, en particulier de la notion de fonds. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-fonds-professionnels\/\" target=\"_self\" rel=\"noopener\">Les fonds professionnels<\/a>).<\/p>\n<p>De plus, la jurisprudence consid\u00e9rait qu&rsquo;aucun engagement contractuel ne pouvait intervenir eu \u00e9gard au principe <em>d&rsquo;intuitu personae<\/em> r\u00e9gissant les rapports de client\u00e8le. C\u2019est en effet le patient ou le client qui choisit son professionnel, et interagit avec lui. Sa libert\u00e9 de choix est donc en jeu.<\/p>\n<p>La jurisprudence civile ne reconna\u00eet l\u2019existence du fonds lib\u00e9ral que depuis 2000. La 1\u00e8re Chambre Civile de la Cour de Cassation a en effet, dans une <a href=\"https:\/\/www.legifrance.gouv.fr\/affichJuriJudi.do?idTexte=JURITEXT000007042229\">d\u00e9cision du 7 novembre 2000<\/a>, estim\u00e9 que les professions lib\u00e9rales poss\u00e8dent, au travers de leur client\u00e8le, droit au bail, \u00e9quipements\u2026, un<strong> fonds lib\u00e9ral<\/strong> \u00e9quivalent au <a href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce\/\">fonds de commerce<\/a>\u00a0du commer\u00e7ant, <strong>et que celui-ci est cessible. <\/strong><\/p>\n<p>D\u00e8s lors, il convient de d\u00e9finir ce fonds lib\u00e9ral. Que contient-il ?<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>Le contenu du fonds lib\u00e9ral<\/strong><\/h2>\n<p>Un fonds lib\u00e9ral peut contenir :<\/p>\n<ul>\n<li>une client\u00e8le, et c\u2019est m\u00eame un \u00e9l\u00e9ment primordial.<\/li>\n<li>un droit au bail,<\/li>\n<li>du mat\u00e9riel et des v\u00e9hicules,<\/li>\n<li>une documentation (juridique, sociale, etc.),<\/li>\n<li>des archives,<\/li>\n<li>des abonnements \u00e0 des bases de donn\u00e9es,<\/li>\n<li>les licences de logiciels,<\/li>\n<li>les contrats de <a href=\"https:\/\/valoxy.org\/blog\/la-redevance-de-collaboration\/\">collaboration lib\u00e9rale<\/a>,<\/li>\n<li>des contrats de travail,<\/li>\n<li>des contrats de maintenance, d\u2019entretien, de location de mat\u00e9riels,<\/li>\n<li>etc<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>La cession d\u2019un fonds lib\u00e9ral<\/strong><\/h2>\n<p>La client\u00e8le des professions lib\u00e9rales est primordiale. Aussi la cession d\u2019un fonds lib\u00e9ral n\u2019a-t-elle de sens que s\u2019il est riche d\u2019une client\u00e8le. Il faudra donc prendre en compte, lors d\u2019une cession, l\u2019activit\u00e9 du professionnel ou du<em> cabine<\/em><em>t<\/em> c\u00e9d\u00e9, la nature, la fid\u00e9lit\u00e9, la r\u00e9currence, voire la rentabilit\u00e9 de la client\u00e8le, mais aussi les risques de perte (de client\u00e8le) li\u00e9s \u00e0 la cession. D\u2019ailleurs, la valeur de cette client\u00e8le s\u2019appr\u00e9ciera selon les circonstances, son d\u00e9veloppement et sa p\u00e9rennit\u00e9. Ainsi, la client\u00e8le d&rsquo;un dentiste install\u00e9 depuis peu de temps aura moins de valeur que celle d\u2019un dentiste du m\u00eame quartier install\u00e9 depuis\u00a020\u00a0ans.<\/p>\n<p>En cas de cession d\u2019une activit\u00e9 lib\u00e9rale, une seule r\u00e8gle s\u2019applique, la libert\u00e9 de choix du patient. Il doit accepter le nouveau professionnel qui lui est propos\u00e9. Il s&rsquo;agit d&rsquo;une condition essentielle de validit\u00e9 de la cession des client\u00e8les civiles.<\/p>\n<p>Certains contrats ne sont cependant transmissibles qu\u2019avec l\u2019accord du cocontractant. La cession du bail des locaux, par exemple, ne peut se faire qu\u2019avec l\u2019accord du bailleur. D\u2019autres contrats, comme les contrats de travail, se transf\u00e8rent automatiquement au nouvel employeur.<\/p>\n<p>&nbsp;<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/cession-fonds-commerce\/\">La cession de fonds de commerce<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/linsaisissabilite-de-la-residence-principale\/\" target=\"_self\" rel=\"noopener\">L\u2019insaisissabilit\u00e9 de la r\u00e9sidence principale<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/acquerir-un-fonds-de-commerce-06032015avalchib\/\">Comment acqu\u00e9rir un fonds de commerce<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce-26012015avallau\/\">Les \u00e9l\u00e9ments qui composent le fonds de commerce<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/location-gerance-fonds-commerce\/\">La location-g\u00e9rance du fonds de commerce<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-fonds-artisanal\/\" target=\"_self\" rel=\"noopener\">Le fonds artisanal<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-fonds-agricole\/\" target=\"_self\" rel=\"noopener\">Le fonds agricole<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le fonds lib\u00e9ral est constitu\u00e9 par l\u2019ensemble des biens qu\u2019un professionnel lib\u00e9ral utilise pour l\u2019exercice de son activit\u00e9 (droit au bail, \u00e9quipements, etc.). La client\u00e8le y tient une place primordiale. C\u2019est en quelque sorte l\u2019\u00e9quivalent d\u2019un \u201cfonds de commerce\u201d pour&#8230;<\/p>\n","protected":false},"author":1,"featured_media":59889,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-59887","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>Le fonds lib\u00e9ral | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le fonds lib\u00e9ral est constitu\u00e9 par l\u2019ensemble des biens qu\u2019un professionnel lib\u00e9ral utilise pour l\u2019exercice de son activit\u00e9\" \/>\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\/le-fonds-liberal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le fonds lib\u00e9ral | Blog Valoxy - 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