{"id":63313,"date":"2023-06-06T08:30:52","date_gmt":"2023-06-06T06:30:52","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=63313"},"modified":"2024-07-09T11:50:57","modified_gmt":"2024-07-09T09:50:57","slug":"passer-de-sarl-en-eurl-quelles-consequences","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/passer-de-sarl-en-eurl-quelles-consequences\/","title":{"rendered":"Passer de la SARL \u00e0 l&rsquo;EURL, quelles cons\u00e9quences ?"},"content":{"rendered":"<p>Passer de la SARL \u00e0 l\u2019EURL entra\u00eene des cons\u00e9quences fiscales qu\u2019il est important de conna\u00eetre &#8211; et d\u2019anticiper &#8211; pour \u00e9viter des surprises !<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, explique dans cet article les cons\u00e9quences fiscales du passage de la SARL \u00e0 l\u2019EURL.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Pourquoi passer de la SARL \u00e0 l&rsquo;EURL ?<\/strong><\/h2>\n<p>Une <a href=\"https:\/\/valoxy.org\/blog\/sarl\/\">SARL (Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e)<\/a> peut d\u00e9cider, pour plusieurs raisons, de passer en <a href=\"https:\/\/valoxy.org\/blog\/eurl-ou-entreprise-unipersonnelle-a-responsabilite-limitee-11032015avalcharneg2\/\">EURL (Entreprise Unipersonnelle \u00e0 Responsabilit\u00e9 Limit\u00e9e)<\/a>. L\u2019un des associ\u00e9s peut souhaiter :<\/p>\n<ul>\n<li>devenir l&rsquo;unique propri\u00e9taire de l\u2019entreprise,<\/li>\n<li>en simplifier la gestion, (lors du d\u00e9p\u00f4t des comptes d\u2019une EURL,\u00a0il n\u2019est pas n\u00e9cessaire de d\u00e9poser de rapport de gestion. De m\u00eame, lorsque le g\u00e9rant d\u2019une EURL est l\u2019associ\u00e9 unique,il n\u2019y a pas de formalisme pour les conventions r\u00e9glement\u00e9es),<\/li>\n<li>diminuer les co\u00fbts li\u00e9s \u00e0 la r\u00e9mun\u00e9ration et aux charges sociales des autres associ\u00e9s,<\/li>\n<li>faciliter un transfert de patrimoine (succession ou vente),<\/li>\n<\/ul>\n<div class=\"encadre-style\"> Chaque situation \u00e9tant unique, il est fortement recommand\u00e9 de consulter un professionnel du droit des affaires ou un expert-comptable pour \u00e9valuer les implications juridiques, fiscales et financi\u00e8res d\u2019une telle conversion. Les experts de Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, se tiennent \u00e0 votre disposition pour en parler !\u00a0 <\/div>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Option \u00e0 l\u2019IS<\/strong><\/h2>\n<p>La transformation d\u2019une SARL en EURL entra\u00eene \u00e9galement son changement de statut fiscal. En effet, la SARL est par principe une structure \u00e0 l\u2019IS. A contrario, l\u2019EURL est soumise \u201cde droit\u201d \u00e0 l\u2019IR, puisque son associ\u00e9 unique est une personne physique. L\u2019int\u00e9gralit\u00e9 de ses parts sociales \u00e9tant d\u00e9tenue par une personne physique, l\u2019EURL d\u00e9pend donc du r\u00e9gime des <a href=\"https:\/\/valoxy.org\/blog\/societes-de-personnes-fonctionnement\/\">soci\u00e9t\u00e9s de personnes<\/a>, caract\u00e9ris\u00e9e par la \u201ctranslucidit\u00e9 fiscale\u201d (au sens de l\u2019article 8 du CGI).<\/p>\n<p>Pour garder son statut fiscal \u00e0 l\u2019IS, il est donc n\u00e9cessaire <strong>d\u2019opter pour l\u2019IS.<\/strong> Car, sans cette option, passer de la SARL \u00e0 l&rsquo;EURL entra\u00eene :<\/p>\n<ul>\n<li>Les cons\u00e9quences d\u2019une cessation d\u2019activit\u00e9, et donc<strong> l\u2019imposition imm\u00e9<\/strong><strong>diate<\/strong><strong> :<\/strong>\n<ul>\n<li>des b\u00e9n\u00e9fices en cours,<\/li>\n<li>des plus-values latentes,<\/li>\n<li>des <a href=\"https:\/\/valoxy.org\/blog\/provisions-pour-risques-et-charges\/\">provisions<\/a>,<\/li>\n<\/ul>\n<\/li>\n<li>Le transfert des titres dans le patrimoine professionnel de l\u2019exploitant (r\u00e9gime dit des \u00ab\u00a0biens migrants\u00a0\u00bb) avec souvent, \u00e0 la cl\u00e9, des consid\u00e9rations de plus-value en report,<\/li>\n<li>Et donc un assujettissement des b\u00e9n\u00e9fices (futurs) <strong>\u00e0 l<\/strong><strong>\u2019<\/strong><strong>IR<\/strong><strong> !<\/strong><\/li>\n<\/ul>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/quest-ce-qui-change-entre-sarl-et-eurl\/\">Qu\u2019est ce qui change entre SARL et EURL ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-impots-et-taxes-de-lentreprise\/\">Imp\u00f4ts et taxes de l\u2019entreprise<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/associes-sarl-actionnaires-sas\/\">SARL SAS : diff\u00e9rences entre associ\u00e9s et actionnaires ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Passer de la SARL \u00e0 l\u2019EURL entra\u00eene des cons\u00e9quences fiscales qu\u2019il est important de conna\u00eetre &#8211; et d\u2019anticiper &#8211; pour \u00e9viter des surprises ! Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, explique dans cet article les cons\u00e9quences fiscales du passage&#8230;<\/p>\n","protected":false},"author":1,"featured_media":63314,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,5],"tags":[],"class_list":["post-63313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Passer de la SARL \u00e0 l&#039;EURL, quelles cons\u00e9quences ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Passer de la SARL \u00e0 l&#039;EURL entra\u00eene des cons\u00e9quences fiscales qu\u2019il est important de conna\u00eetre et d\u2019anticiper\" \/>\n<meta name=\"robots\" content=\"index, follow, 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