{"id":9939,"date":"2015-01-28T17:38:04","date_gmt":"2015-01-28T16:38:04","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9939"},"modified":"2024-06-13T12:28:17","modified_gmt":"2024-06-13T10:28:17","slug":"sarl","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/sarl\/","title":{"rendered":"La SARL (Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e)"},"content":{"rendered":"<p>La r\u00e9glementation fran\u00e7aise offre aux cr\u00e9ateurs d\u2019entreprises le choix entre diff\u00e9rentes formes juridiques. Cela leur permet de trouver une structure adapt\u00e9e \u00e0 leur besoins. Les caract\u00e9ristiques de la SARL (Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e) en font l\u2019une des formes juridiques les plus utilis\u00e9es.<\/p>\n<p>La SARL permet <strong><span class=\"exergue\">\u00e0 plusieurs associ\u00e9s de rassembler leur capital en vue de fonder une soci\u00e9t\u00e9, en limitant le risque encouru par chacun \u00e0 leurs apports respectifs<\/span><\/strong>. Cela signifie qu\u2019en cas de difficult\u00e9s, le patrimoine personnel des associ\u00e9s est prot\u00e9g\u00e9. Seuls les apports effectu\u00e9s lors de la cr\u00e9ation de la soci\u00e9t\u00e9, ou des \u00e9ventuelles augmentations de capital, peuvent \u00eatre perdus.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, d\u00e9veloppe dans cet article les caract\u00e9ristiques essentielles de la Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e.<\/span><\/p>\n<figure id=\"attachment_5701\" aria-describedby=\"caption-attachment-5701\" style=\"width: 184px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-5701 \" title=\"La SARL\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/indicateur-300x300.jpg\" alt=\"La SARL\" width=\"184\" height=\"184\" \/><figcaption id=\"caption-attachment-5701\" class=\"wp-caption-text\">La SARL (Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e)<\/figcaption><\/figure>\n<h2>Le nom d\u2019une SARL<\/h2>\n<p>Chaque entreprise dispose d\u2019un nom ou d\u2019une d\u00e9nomination sociale. Dans le cas de la Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e, <span style=\"color: #3366ff;\"><strong>la d\u00e9nomination sociale doit \u00eatre pr\u00e9c\u00e9d\u00e9e du sigle \u00ab\u00a0SARL\u00a0\u00bb ou de l\u2019expression \u00ab\u00a0soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e\u00a0\u00bb<\/strong><\/span> et devra figurer sur tous les documents adress\u00e9s aux tiers (clients, fournisseurs, partenaires, administration, \u2026).<\/p>\n<h2>L\u2019objet de la SARL<\/h2>\n<p><strong><span class=\"exergue\">L\u2019objet d\u2019une entreprise d\u00e9signe la raison initiale de sa cr\u00e9ation.\u00a0<\/span><\/strong> Il s&rsquo;inscrit obligatoirement dans les statuts. Et peut \u00eatre civil ou commercial. (ce qui ne modifie en rien le caract\u00e8re commercial de la Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e).<\/p>\n<p><img decoding=\"async\" class=\"alignright wp-image-6391 \" title=\"SARL\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/green-post-it-300x300.jpg\" alt=\"SARL\" width=\"169\" height=\"169\" \/><\/p>\n<p>Pour \u00eatre valable l\u2019objet doit \u00eatre\u00a0:<\/p>\n<ul>\n<li>Licite,<\/li>\n<li>Possible,<\/li>\n<li>Compatible avec la SARL. Certaines activit\u00e9s n\u00e9cessitent une forme juridique appropri\u00e9e. (par exemple une activit\u00e9 de d\u00e9bit de tabac doit s&rsquo;exercer sous la forme d&rsquo;une SNC).<\/li>\n<\/ul>\n<h2>Les associ\u00e9s d\u2019une SARL<\/h2>\n<h3><em>Le nombre d\u2019associ\u00e9s<\/em><\/h3>\n<p class=\"p1\"><span class=\"s1\"><b>Une Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e doit avoir entre 2 et 100 associ\u00e9s.<\/b>\u00a0Dans le cas o\u00f9 un associ\u00e9 d\u00e9tiendrait l\u2019ensemble des parts sociales, il doit<a href=\"https:\/\/valoxy.org\/blog\/quest-ce-qui-change-entre-sarl-et-eurl\/\"><span class=\"s2\"><b>\u00a0modifier les statuts et informer le greffe de la transformation de la SARL en EURL<\/b><\/span><\/a>. Par contre, dans le cas o\u00f9 le nombre d\u2019associ\u00e9s serait sup\u00e9rieur \u00e0 100, la soci\u00e9t\u00e9 dois \u00eatre transform\u00e9e en soci\u00e9t\u00e9 par action (SA,\u00a0<a href=\"https:\/\/valoxy.org\/blog\/sas-pourquoi-choisir-statut\/\"><span class=\"s3\"><b>SAS<\/b><\/span><\/a>). Les statuts de la SARL peuvent pr\u00e9voir d\u2019autres limites afin d\u2019am\u00e9liorer le fonctionnement de la soci\u00e9t\u00e9.<\/span><\/p>\n<h3><em>L\u2019engagement des associ\u00e9s<\/em><\/h3>\n<p><img decoding=\"async\" class=\"alignleft wp-image-5895 \" title=\"SARL\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/09\/compte-courant-dassocie-300x199.jpg\" alt=\"SARL\" width=\"172\" height=\"114\" \/>Lors de la cr\u00e9ation de la SARL, <span style=\"color: #3366ff;\"><strong>les associ\u00e9s marquent leur consentement par un engagement commun en signant les statuts de la soci\u00e9t\u00e9<\/strong><\/span>, et ce consentement doit \u00eatre r\u00e9el et exempt de vice (erreur, dol ou violence). Par ailleurs, chaque associ\u00e9 doit \u00eatre anim\u00e9 par \u00ab l\u2019affectio societatis \u00bb. Cela signifie qu\u2019il doit y avoir une volont\u00e9 commune des associ\u00e9s de contribuer au bon fonctionnement de la soci\u00e9t\u00e9.<\/p>\n<h3><em>La capacit\u00e9 des associ\u00e9s d\u2019une Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e<\/em><\/h3>\n<p><strong><span class=\"exergue\">Les mineurs comme les majeurs incapables peuvent \u00eatre associ\u00e9s dans une SARL<\/span><\/strong> en \u00e9tant repr\u00e9sent\u00e9s par leurs tuteurs respectifs. En effet, la Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e n\u2019attribue pas la qualit\u00e9 de commer\u00e7ant aux associ\u00e9s. Il n\u2019y a pas de contre-indication pour qu\u2019un mineur y soit associ\u00e9 lors de sa cr\u00e9ation.<\/p>\n<p>Par ailleurs, les \u00e9trangers n&rsquo;ont pas obligation de d\u00e9tenir un titre de s\u00e9jour pour en devenir associ\u00e9. Il faut par contre effectuer des d\u00e9marches administratives lorsqu\u2019un \u00e9tranger d\u00e9sire devenir g\u00e9rant d\u2019une SARL<\/p>\n<h3><em>La nature des associ\u00e9s<\/em><\/h3>\n<p>Les associ\u00e9s d\u2019une SARL<strong><span class=\"exergue\"> peuvent \u00eatre des personnes physiques ou des personnes morales<\/span><\/strong> (entreprises).<\/p>\n<h2>SARL et si\u00e8ge social<\/h2>\n<p><strong><span class=\"exergue\">La soci\u00e9t\u00e9 doit obligatoirement disposer d\u2019une adresse administrative qui correspond \u00e0 la domiciliation de son si\u00e8ge social.<\/span><\/strong> Sans domiciliation du si\u00e8ge social, le greffe ne peut accepter l\u2019immatriculation de la SARL. Les documents de l\u2019entreprise, et notamment les documents commerciaux, doivent mentionner l\u2019adresse des locaux professionnels.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-6390 \" title=\"SARL\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman-279x300.jpg\" alt=\"SARL\" width=\"243\" height=\"261\" \/>Par ailleurs, l\u2019adresse de domiciliation de l\u2019entreprise est indiqu\u00e9e dans les statuts, ce qui implique leur modification en cas de d\u00e9m\u00e9nagement du si\u00e8ge. L\u2019adresse du si\u00e8ge social\u00a0 peut se trouver :<\/p>\n<ul>\n<li>Dans des locaux appartenant \u00e0 la soci\u00e9t\u00e9,<\/li>\n<li>Dans des locaux lou\u00e9s par la soci\u00e9t\u00e9,<\/li>\n<li>Aupr\u00e8s d&rsquo;une soci\u00e9t\u00e9 de domiciliation,<\/li>\n<li>Au domicile du g\u00e9rant.<\/li>\n<\/ul>\n<p>Remarque : le si\u00e8ge social ne peut pas se situer au domicile d\u2019un associ\u00e9 non g\u00e9rant de la SARL.<\/p>\n<h2>La dur\u00e9e de vie d\u2019une SARL<\/h2>\n<p>La dur\u00e9e de vie\u00a0 doit \u00eatre comprise entre 1 et 99 ans. Elle s&rsquo;inscrit imp\u00e9rativement dans les statuts.<\/p>\n<h2>Le capital social d\u2019une Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-5715 \" title=\"SARL\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/pret-pour-linnovation-300x237.jpg\" alt=\"SARL\" width=\"246\" height=\"194\" \/><\/p>\n<p><strong><span class=\"exergue\">La SARL a une personnalit\u00e9 propre et ind\u00e9pendante de celle de son dirigeant.<\/span><\/strong>\u00a0 Elle dispose \u00e0 ce titre d\u2019un patrimoine constitu\u00e9 lors de sa cr\u00e9ation par le capital social vers\u00e9 par les associ\u00e9s. Les fondateur fixent librement le montant du capital sans qu\u2019il y ait de minimum exig\u00e9.<\/p>\n<p>Le capital de la SARL peut \u00eatre fixe ou variable.<\/p>\n<h3><em>La composition du capital<\/em><\/h3>\n<p><strong><span class=\"exergue\">Le capital peut se composer<\/span><\/strong><\/p>\n<ul>\n<li><strong><span class=\"exergue\">d\u2019apports en num\u00e9raire, <\/span><\/strong><\/li>\n<li><strong><span class=\"exergue\">d\u2019apports en nature,<\/span><\/strong><\/li>\n<li><strong><span class=\"exergue\">ou d\u2019apports en industrie.<\/span><\/strong><\/li>\n<\/ul>\n<p>Lorsque la valeur des apports en nature d\u00e9passe la moiti\u00e9 du capital, ou\u00a0 30 000 euros, il faut faire appel \u00e0 un commissaire aux apports. Celui-ci validera leur valorisation. On ajoutera le rapport du commissaire aux apports en annexe des statuts de la SARL.<\/p>\n<h3><em>La lib\u00e9ration du capital<\/em><\/h3>\n<p>Le capital social se d\u00e9pose \u00e0 la banque (ou chez un notaire), sur un compte d\u00e9di\u00e9. Cela permet d\u2019obtenir un certificat de d\u00e9p\u00f4t, n\u00e9cessaire \u00e0 la constitution du dossier de cr\u00e9ation de la soci\u00e9t\u00e9.<\/p>\n<p><span style=\"color: #3366ff;\"><strong>Il est possible, lors de la cr\u00e9ation de l\u2019entreprise, de ne lib\u00e9rer qu\u2019une partie des apports en num\u00e9raire.<\/strong><\/span> La partie lib\u00e9r\u00e9e ne peut cependant \u00eatre inf\u00e9rieure \u00e0 20% des apports en num\u00e9raires. Il faut verser le solde dans les 5 ans suivant la cr\u00e9ation de la soci\u00e9t\u00e9.<\/p>\n<h3><em>La mention du capital social de la SARL dans les statuts<\/em><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-5654 size-medium\" title=\"SARL\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/capital-300x225.jpg\" alt=\"SARL\" width=\"300\" height=\"225\" \/>Le montant du capital social se divise en parts sociales dont le montant unitaire est fix\u00e9 librement. Le nombre de parts sociales se r\u00e9partit ensuite entre les associ\u00e9s en proportion des apports de chacun. Les statuts de la SARL doivent pr\u00e9ciser le montant du capital social ainsi que sa nature et sa r\u00e9partition. Ils mentionneront donc :<\/p>\n<ul>\n<li>Le nom des associ\u00e9s, le montant apport\u00e9 et le nombre de parts d\u00e9tenues par chacun,<\/li>\n<li>La lib\u00e9ration des parts sociales,<\/li>\n<li>Le d\u00e9p\u00f4t des fonds pour les apports en num\u00e9raire,<\/li>\n<li>L\u2019\u00e9valuation de chacun des apports en nature.<\/li>\n<\/ul>\n<p class=\"p1\"><span class=\"s1\">Cet article vous a int\u00e9ress\u00e9 ? Laissez-nous votre commentaire ci-dessous ! Et retrouvez nos autres articles autour de la Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/sarl-de-famille\/\"><span class=\"s3\">La SARL de famille<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/gerant-sarl\/\"><span class=\"s3\">Le g\u00e9rant de SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/regime-social-gerant-sarl\/\"><span class=\"s3\">Le r\u00e9gime social du g\u00e9rant de SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/preparer-ago-annuelle-sarl\/\"><span class=\"s3\">Comment pr\u00e9parer l\u2019AGO annuelle dans les SARL ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/formalite-nomination-gerant-sarl\/\"><span class=\"s3\">QUID de la nomination du g\u00e9rant dans une SARL<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/dissolution-liquidation-sarl\/\"><span class=\"s3\">Dissolution de ma SARL : Comment ? Pourquoi ? Combien ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/passer-de-sarl-en-eurl-quelles-consequences\/\" target=\"_self\" rel=\"noopener\">Passer de la SARL \u00e0 l\u2019EURL, quelles cons\u00e9quences ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9glementation fran\u00e7aise offre aux cr\u00e9ateurs d\u2019entreprises le choix entre diff\u00e9rentes formes juridiques. Cela leur permet de trouver une structure adapt\u00e9e \u00e0 leur besoins. Les caract\u00e9ristiques de la SARL (Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e) en font l\u2019une des formes juridiques les&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6515,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-9939","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>La SARL | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La SARL (Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e) permet \u00e0 plusieurs associ\u00e9s de fonder une soci\u00e9t\u00e9, en limitant le risque \u00e0 leurs apports respectifs.\" \/>\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\/sarl\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La SARL | Blog Valoxy - 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