{"id":7834,"date":"2014-06-03T17:50:32","date_gmt":"2014-06-03T15:50:32","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7834"},"modified":"2025-02-21T15:16:34","modified_gmt":"2025-02-21T14:16:34","slug":"association-creer-son-entreprise-06032014avaltholail01","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/association-creer-son-entreprise-06032014avaltholail01\/","title":{"rendered":"Cr\u00e9er son entreprise sous la forme d\u2019une association\u00a0"},"content":{"rendered":"<p>Qu\u2019est-ce qui diff\u00e9rencie l\u2019association et l&rsquo;entreprise ? Pourquoi opter pour la forme associative plut\u00f4t que soci\u00e9taire ? L\u2019association est une <em>\u00ab\u00a0convention par laquelle deux ou plusieurs personnes mettent en commun de fa\u00e7on permanente leurs connaissances ou leur activit\u00e9 dans un but autre que de partager des b\u00e9n\u00e9fices.\u00a0\u00bb<\/em><\/p>\n<p><span class=\"exergue\">L\u2019association est aujourd\u2019hui de plus en plus utilis\u00e9e dans la <strong>cr\u00e9ation d\u2019entreprise<\/strong>,<\/span> et n\u2019est plus uniquement r\u00e9serv\u00e9e aux activit\u00e9s \u00e0 but non lucratif :\u00a0 il est tout \u00e0 fait possible de <span class=\"exergue\">cr\u00e9er son entreprise sous la forme d\u2019une association,<strong> et d\u2019en tirer des b\u00e9n\u00e9ficies<\/strong><\/span>.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, r\u00e9pond \u00e0 ces questions.<\/p>\n<figure id=\"attachment_5699\" aria-describedby=\"caption-attachment-5699\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-5699 size-medium\" title=\"L'association peut-elle \u00eatre utiliser dans le cadre d'une cr\u00e9ation d'entreprise\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/tresorerie-dentreprise-300x221.jpg\" alt=\"cr\u00e9ation d'entreprise et forme juridique : quid de l'association\" width=\"300\" height=\"221\" \/><figcaption id=\"caption-attachment-5699\" class=\"wp-caption-text\">expert-comptable : l&rsquo;association peut-elle \u00eatre un choix de cr\u00e9ation d&rsquo;entreprise ?<\/figcaption><\/figure>\n<h2>1. Qu\u2019est-ce qui diff\u00e9rencie association et soci\u00e9t\u00e9\u00a0?<\/h2>\n<p><strong><span class=\"exergue\">L\u2019association ne peut pas partager des b\u00e9n\u00e9fices, mais peut tout de m\u00eame en r\u00e9aliser\u00a0!<\/span><\/strong><\/p>\n<p>Elle peut gagner de l\u2019argent, et se d\u00e9velopper comme n\u2019importe quelle soci\u00e9t\u00e9. Les b\u00e9n\u00e9fices r\u00e9alis\u00e9s doivent \u00eatre r\u00e9investis dans le mat\u00e9riel, servir \u00e0 payer les salaires, les salaires des collaborateurs, et les charges d\u2019exploitation.<\/p>\n<p>L\u2019association peut donc faire du commerce, vendre des produits, des biens, et des services de mani\u00e8re habituelle\u2026 <strong><span class=\"exergue\">\u00e0 condition que les statuts le pr\u00e9cisent,<\/span><\/strong> sous peine d\u2019\u00eatre poursuivie pour pratique para-commerciale illicite.<\/p>\n<p><div class=\"encadre-style\">Remarque\u00a0: <strong><span class=\"exergue\">quelle serait la sanction si une association op\u00e9rait des distributions de b\u00e9n\u00e9fices \u00e0 ses membres\u00a0?<\/span><\/strong> Les juges consid\u00e8reraient alors :<\/p>\n<ul>\n<li>l\u2019association comme une soci\u00e9t\u00e9,<\/li>\n<li>les soci\u00e9taires comme les associ\u00e9s d\u2019une soci\u00e9t\u00e9 sans personnalit\u00e9 juridique (<em>\u00ab\u00a0soci\u00e9t\u00e9 cr\u00e9\u00e9e de fait\u00a0\u00bb<\/em>),<\/li>\n<li>et ces derniers donc seraient tenus des dettes sociales sur leur patrimoine personnel.<\/div><\/li>\n<\/ul>\n<h2>2. Pourquoi cr\u00e9er son entreprise sous la forme d\u2019une association\u00a0?<\/h2>\n<p><span class=\"exergue\">L\u2019association peut s\u2019av\u00e9rer \u00eatre un outil juridique efficace pour cr\u00e9er son entreprise.<\/span> Il faut cependant renoncer \u00e0 certaines apparences du droit de propri\u00e9t\u00e9\u00a0: il est plus facile d\u2019affirmer qu\u2019on est propri\u00e9taire de sa soci\u00e9t\u00e9, que de son association\u00a0!<\/p>\n<p><img decoding=\"async\" class=\"alignright wp-image-4010 \" title=\"L'int\u00e9r\u00eat de l'association lors d'une cr\u00e9ation d'entreprise\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/06\/creation-dentreprise8-300x295.png\" alt=\"cr\u00e9ation d'entreprise &amp; association\" width=\"251\" height=\"246\" \/><\/p>\n<p><span class=\"exergue\">Le droit commercial ne s\u2019applique pas \u00e0 l\u2019association,<\/span> comme par exemple l\u2019immatriculation au RCS. Ce peut \u00eatre un avantage, comme <span class=\"exergue\">l\u2019absence d\u2019obligation de d\u00e9poser les comptes<\/span> (sauf pour les associations recevant chaque ann\u00e9e un certain montant de dons ou de subventions), mais aussi un d\u00e9savantage, comme l\u2019inapplication du statut des baux commerciaux ou la mise en location-g\u00e9rance du <em>\u00ab\u00a0fonds\u00a0\u00bb<\/em>.<\/p>\n<p>L\u2019association peut avoir \u00e9galement pour objectif de r\u00e9aliser seulement des \u00e9conomies, \u00e0 l\u2019instar de la SCM par exemple\u00a0: il s\u2019agit simplement de mettre des moyens en commun pour r\u00e9aliser des \u00e9conomies d\u2019\u00e9chelles.<\/p>\n<p>La loi r\u00e9glemente assez peu l\u2019association, et cette derni\u00e8re b\u00e9n\u00e9ficie donc d\u2019une grande souplesse de fonctionnement. <span class=\"exergue\">Aucun capital social n\u2019est \u00e0 lib\u00e9rer, les membres de l\u2019association ne sont pas tenus des dettes sociales.<\/span><\/p>\n<p>Enfin l\u2019association reconnue d\u2019utilit\u00e9 publique peut recevoir des legs, des donations et surtout poss\u00e9der des immeubles non n\u00e9cessaires \u00e0 l\u2019accomplissement de son objet social. En revanche l\u2019association simplement d\u00e9clar\u00e9e en Pr\u00e9fecture ne dispose que d\u2019une capacit\u00e9 juridique plus r\u00e9duite (impossibilit\u00e9 de recevoir des legs et donations, de poss\u00e9der un immeuble inutile \u00e0 l\u2019exercice de son objet social).<\/p>\n<p><span class=\"exergue\">Sur le plan fiscal, la r\u00e9alisation des b\u00e9n\u00e9fices est tax\u00e9e de la m\u00eame fa\u00e7on que les soci\u00e9t\u00e9s commerciales.<\/span> L\u2019association ne b\u00e9n\u00e9ficie pas de l&rsquo;exon\u00e9ration de l\u2019imp\u00f4t !<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur les associations, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/diriger-une-association\/\"><span class=\"s3\">Comment diriger une association ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/embaucher-salarie-association-2\/\"><span class=\"s3\">Tout savoir sur l\u2019embauche dans une association<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/declarer-son-association\/\"><span class=\"s3\">Les d\u00e9marches pour d\u00e9clarer son association !<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/association-quel-interet\/\"><span class=\"s3\">La dissolution d&rsquo;une association\u00a0<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-de-lassociation\/\">La fiscalit\u00e9 de l\u2019association<\/a><\/li>\n<li class=\"li2\"><a href=\"https:\/\/valoxy.org\/blog\/comptabilite-de-tresorerie-ou-dengagement\/\">Comptabilit\u00e9 de tr\u00e9sorerie ou d\u2019engagement\u00a0?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u2019est-ce qui diff\u00e9rencie l\u2019association et l&rsquo;entreprise ? Pourquoi opter pour la forme associative plut\u00f4t que soci\u00e9taire ? L\u2019association est une \u00ab\u00a0convention par laquelle deux ou plusieurs personnes mettent en commun de fa\u00e7on permanente leurs connaissances ou leur activit\u00e9 dans un&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-7834","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>Cr\u00e9er son entreprise sous la forme d\u2019une association\u00a0<\/title>\n<meta name=\"description\" content=\"L\u2019association est aujourd\u2019hui de plus en plus utilis\u00e9e dans la cr\u00e9ation d\u2019entreprise, et n\u2019est plus r\u00e9serv\u00e9e aux activit\u00e9s \u00e0 but non lucratif. 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