{"id":13636,"date":"2019-03-29T09:33:58","date_gmt":"2019-03-29T09:33:58","guid":{"rendered":"https:\/\/www.e2.law\/2019\/03\/29\/the-new-belgian-code-of-companies-and-associations\/"},"modified":"2023-08-18T12:19:32","modified_gmt":"2023-08-18T10:19:32","slug":"the-new-belgian-code-of-companies-and-associations","status":"publish","type":"post","link":"https:\/\/www.e2.law\/fr\/2019\/03\/29\/the-new-belgian-code-of-companies-and-associations\/","title":{"rendered":"Le (nouveau) code des soci\u00e9t\u00e9s et des associations"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p>29.03.2019<\/p>\n<p>Apr\u00e8s un long chemin, il est enfin l\u00e0 ! Le 28 f\u00e9vrier 2019, la Chambre des repr\u00e9sentants de Belgique a d\u00e9cid\u00e9 d&#8217;approuver le nouveau Code des soci\u00e9t\u00e9s et des\u00a0 associations (ci-apr\u00e8s \u00e9galement le CSA).<\/p>\n<p>L&#8217;objectif ultime de ce nouveau CSA\u00a0 est &#8211; \u00e0 l&#8217;instar de nos pays voisins &#8211; de rendre la Belgique plus attrayante, plus comp\u00e9titive et plus moderne en tant que lieu d&#8217;implantation d&#8217;entreprises. La flexibilit\u00e9 et la simplification sont donc les piliers de base du nouveau droit belge des soci\u00e9t\u00e9s.<\/p>\n<p>Vous trouverez ci-dessous un bref aper\u00e7u des changements profonds que ce nouveau CSA implique. Ces changements prendront bien entendu forme puisque le nouveau Code sera en vigueur \u00e0 partir du 1er mai 2019.<\/p>\n<h2>Redessiner le paysage des entreprises<\/h2>\n<p>&#8211; Le nouveau code r\u00e9duit le nombre de formulaires de soci\u00e9t\u00e9 \u00e0 (seulement) quatre formes de base :<\/p>\n<ul>\n<li>la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (c&#8217;est-\u00e0-dire l&#8217;ancienne soci\u00e9t\u00e9 priv\u00e9e \u00e0 responsabilit\u00e9 limit\u00e9e) [n\u00e9erlandais : BV] ;<\/li>\n<li>la soci\u00e9t\u00e9 anonyme [n\u00e9erlandais : NV] ;<\/li>\n<li>la soci\u00e9t\u00e9 coop\u00e9rative [n\u00e9erlandais : CV] ; et<\/li>\n<li>la soci\u00e9t\u00e9 simple.<\/li>\n<\/ul>\n<p>La SRL, la SA et la SC sont les trois formes de soci\u00e9t\u00e9s de capitaux dot\u00e9es de la personnalit\u00e9 juridique et de la responsabilit\u00e9 limit\u00e9e.<\/p>\n<p>La soci\u00e9t\u00e9 de personnes est la seule \u00e0 ne pas \u00eatre dot\u00e9e de la personnalit\u00e9 juridique. Il existe cependant deux exceptions \u00e0 cette r\u00e8gle : la SNC (soci\u00e9t\u00e9 en nom collectif) et la Scomm. (soci\u00e9t\u00e9 en commandite simple) continuent d&#8217;exister, en tant que formes sp\u00e9cifiques de soci\u00e9t\u00e9 de capitaux dot\u00e9es de la personnalit\u00e9 juridique.<\/p>\n<p>La SRL\u00a0 sera la forme de soci\u00e9t\u00e9 privil\u00e9gi\u00e9e pour les petites et (moyennes) grandes entreprises.<\/p>\n<p>Sou le r\u00e9gime actuel, la SPRL n&#8217;a jamais atteint son objectif, \u00e0 savoir devenir la forme de soci\u00e9t\u00e9 privil\u00e9gi\u00e9e pour les grandes entreprises financi\u00e8rement solides, cela va changer avec le nouveau CSA. La SA est donc propos\u00e9e comme la forme de soci\u00e9t\u00e9 de choix pour les grandes entreprises et les soci\u00e9t\u00e9s cot\u00e9es.<\/p>\n<p>&#8211; Outre les quatre formes de soci\u00e9t\u00e9 de base susmentionn\u00e9es, les soci\u00e9t\u00e9s europ\u00e9ennes, \u00e0 savoir la CE (soci\u00e9t\u00e9 europ\u00e9enne), la SCE (soci\u00e9t\u00e9 coop\u00e9rative europ\u00e9enne) et le GEIE (groupement europ\u00e9en d&#8217;int\u00e9r\u00eat \u00e9conomique), continuent \u00e9galement d&#8217;exister puisqu&#8217;elles sont r\u00e9glement\u00e9es au niveau europ\u00e9en.<\/p>\n<p>&nbsp;<\/p>\n\n                <div class=\"fusion-woo-slider\">\n                    \n                    <div class=\"fusion-carousel fusion-carousel-title-below-image\" data-metacontent=\"yes\" data-autoplay=\"no\" data-columns=\"4\" data-itemmargin=\"0\" data-itemwidth=\"180\" data-touchscroll=\"yes\" data-imagesize=\"fixed\" data-scrollitems=\"1\" style=\"max-height: 600px\">\n                        <div id=\"slider-best-seller\" class=\"splide fusion-carousel-positioner \">\n                            <div class=\"fusion-carousel-holder splide__track\">\n                            <ul class=\"fusion-carousel-item splide__list\">\n                <li class=\"fusion-carousel-item_li splide__slide\">\n                    <div class=\"fusion-clean-product-image-wrapper\">\n                        <div class=\"fusion-carousel-item-wrapper\">\n                            <div class=\"fusion-image-wrapper fusion-image-size-fixed\" aria-haspopup=\"true\" style=\"width: 100%;\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/simple-company\/\" target=\"_self\">\n                                <div class=\"\" style=\"background-image:url('https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png');background-size:40%;background-position: center center; background-repeat:no-repeat; border: 1px solid #ddd; border-radius:5px; height: 180px;position:relative;-webkit-background-color:#fff;-moz-background-color:#fff;-o-background-color:#fff;background-color:#fff;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png\" style=\"z-index:10;position:absolute;width:20px;right:5px;bottom:5px;\" title=\"Personnes morales\"><\/div>\n                                <\/a><div class=\"fusion-rollover\">\n                                    <div class=\"fusion-rollover-content topic_thumbnail_rollover\">\n                                        <div class=\"fusion-product-buttons\">\n                                            <a href=\"https:\/\/www.e2.law\/fr\/company\/simple-company\/\" class=\"button\" aria-label=\"Read more\" rel=\"nofollow\">Lire la suite<\/a>\n                                        <\/div>\n                                        <a class=\"fusion-link-wrapper\" href=\"https:\/\/www.e2.law\/fr\/company\/simple-company\/\" aria-label=\"Soci\u00e9t\u00e9 simple\"><\/a>\n                                    <\/div>\n                                <\/div>\n                            <\/div>\n                            <h4 class=\"fusion-carousel-title\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/simple-company\/\" target=\"_self\">\n                                    Soci\u00e9t\u00e9 simple\n                                <\/a>\n                            <\/h4>\n                        <\/div>\n                    <\/div>\n                <\/li><li class=\"fusion-carousel-item_li splide__slide\">\n                    <div class=\"fusion-clean-product-image-wrapper\">\n                        <div class=\"fusion-carousel-item-wrapper\">\n                            <div class=\"fusion-image-wrapper fusion-image-size-fixed\" aria-haspopup=\"true\" style=\"width: 100%;\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/association-internationale-sans-but-lucratif\/\" target=\"_self\">\n                                <div class=\"\" style=\"background-image:url('https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png');background-size:40%;background-position: center center; background-repeat:no-repeat; border: 1px solid #ddd; border-radius:5px; height: 180px;position:relative;-webkit-background-color:#fff;-moz-background-color:#fff;-o-background-color:#fff;background-color:#fff;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png\" style=\"z-index:10;position:absolute;width:20px;right:5px;bottom:5px;\" title=\"Personnes morales\"><\/div>\n                                <\/a><div class=\"fusion-rollover\">\n                                    <div class=\"fusion-rollover-content topic_thumbnail_rollover\">\n                                        <div class=\"fusion-product-buttons\">\n                                            <a href=\"https:\/\/www.e2.law\/fr\/company\/association-internationale-sans-but-lucratif\/\" class=\"button\" aria-label=\"Read more\" rel=\"nofollow\">Lire la suite<\/a>\n                                        <\/div>\n                                        <a class=\"fusion-link-wrapper\" href=\"https:\/\/www.e2.law\/fr\/company\/association-internationale-sans-but-lucratif\/\" aria-label=\"Association internationale sans but lucratif\"><\/a>\n                                    <\/div>\n                                <\/div>\n                            <\/div>\n                            <h4 class=\"fusion-carousel-title\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/association-internationale-sans-but-lucratif\/\" target=\"_self\">\n                                    Association internationale sans but lucratif\n                                <\/a>\n                            <\/h4>\n                        <\/div>\n                    <\/div>\n                <\/li><li class=\"fusion-carousel-item_li splide__slide\">\n                    <div class=\"fusion-clean-product-image-wrapper\">\n                        <div class=\"fusion-carousel-item-wrapper\">\n                            <div class=\"fusion-image-wrapper fusion-image-size-fixed\" aria-haspopup=\"true\" style=\"width: 100%;\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/centre-doperations\/\" target=\"_self\">\n                                <div class=\"\" style=\"background-image:url('https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png');background-size:40%;background-position: center center; background-repeat:no-repeat; border: 1px solid #ddd; border-radius:5px; height: 180px;position:relative;-webkit-background-color:#fff;-moz-background-color:#fff;-o-background-color:#fff;background-color:#fff;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png\" style=\"z-index:10;position:absolute;width:20px;right:5px;bottom:5px;\" title=\"Personnes morales\"><\/div>\n                                <\/a><div class=\"fusion-rollover\">\n                                    <div class=\"fusion-rollover-content topic_thumbnail_rollover\">\n                                        <div class=\"fusion-product-buttons\">\n                                            <a href=\"https:\/\/www.e2.law\/fr\/company\/centre-doperations\/\" class=\"button\" aria-label=\"Read more\" rel=\"nofollow\">Lire la suite<\/a>\n                                        <\/div>\n                                        <a class=\"fusion-link-wrapper\" href=\"https:\/\/www.e2.law\/fr\/company\/centre-doperations\/\" aria-label=\"Centre d&#8217;op\u00e9rations\"><\/a>\n                                    <\/div>\n                                <\/div>\n                            <\/div>\n                            <h4 class=\"fusion-carousel-title\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/centre-doperations\/\" target=\"_self\">\n                                    Centre d&#8217;op\u00e9rations\n                                <\/a>\n                            <\/h4>\n                        <\/div>\n                    <\/div>\n                <\/li><li class=\"fusion-carousel-item_li splide__slide\">\n                    <div class=\"fusion-clean-product-image-wrapper\">\n                        <div class=\"fusion-carousel-item-wrapper\">\n                            <div class=\"fusion-image-wrapper fusion-image-size-fixed\" aria-haspopup=\"true\" style=\"width: 100%;\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/foundation\/\" target=\"_self\">\n                                <div class=\"\" style=\"background-image:url('https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png');background-size:40%;background-position: center center; background-repeat:no-repeat; border: 1px solid #ddd; border-radius:5px; height: 180px;position:relative;-webkit-background-color:#fff;-moz-background-color:#fff;-o-background-color:#fff;background-color:#fff;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png\" style=\"z-index:10;position:absolute;width:20px;right:5px;bottom:5px;\" title=\"Personnes morales\"><\/div>\n                                <\/a><div class=\"fusion-rollover\">\n                                    <div class=\"fusion-rollover-content topic_thumbnail_rollover\">\n                                        <div class=\"fusion-product-buttons\">\n                                            <a href=\"https:\/\/www.e2.law\/fr\/company\/foundation\/\" class=\"button\" aria-label=\"Read more\" rel=\"nofollow\">Lire la suite<\/a>\n                                        <\/div>\n                                        <a class=\"fusion-link-wrapper\" href=\"https:\/\/www.e2.law\/fr\/company\/foundation\/\" aria-label=\"Fondation\"><\/a>\n                                    <\/div>\n                                <\/div>\n                            <\/div>\n                            <h4 class=\"fusion-carousel-title\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/foundation\/\" target=\"_self\">\n                                    Fondation\n                                <\/a>\n                            <\/h4>\n                        <\/div>\n                    <\/div>\n                <\/li><li class=\"fusion-carousel-item_li splide__slide\">\n                    <div class=\"fusion-clean-product-image-wrapper\">\n                        <div class=\"fusion-carousel-item-wrapper\">\n                            <div class=\"fusion-image-wrapper fusion-image-size-fixed\" aria-haspopup=\"true\" style=\"width: 100%;\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/non-profit-association\/\" target=\"_self\">\n                                <div class=\"\" style=\"background-image:url('https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2022\/10\/Be%CC%81ne%CC%81vole.png?fit=300%2C300&ssl=1');background-size:contain;background-position: center center; background-repeat:no-repeat; border: 1px solid #ddd; border-radius:5px; height: 180px;position:relative;-webkit-background-color:#fff;-moz-background-color:#fff;-o-background-color:#fff;background-color:#fff;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png\" style=\"z-index:10;position:absolute;width:20px;right:5px;bottom:5px;\" title=\"Personnes morales\"><\/div>\n                                <\/a><div class=\"fusion-rollover\">\n                                    <div class=\"fusion-rollover-content topic_thumbnail_rollover\">\n                                        <div class=\"fusion-product-buttons\">\n                                            <a href=\"https:\/\/www.e2.law\/fr\/company\/non-profit-association\/\" class=\"button\" aria-label=\"Read more\" rel=\"nofollow\">Lire la suite<\/a>\n                                        <\/div>\n                                        <a class=\"fusion-link-wrapper\" href=\"https:\/\/www.e2.law\/fr\/company\/non-profit-association\/\" aria-label=\"Association sans but lucratif\"><\/a>\n                                    <\/div>\n                                <\/div>\n                            <\/div>\n                            <h4 class=\"fusion-carousel-title\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/non-profit-association\/\" target=\"_self\">\n                                    Association sans but lucratif\n                                <\/a>\n                            <\/h4>\n                        <\/div>\n                    <\/div>\n                <\/li><li class=\"fusion-carousel-item_li splide__slide\">\n                    <div class=\"fusion-clean-product-image-wrapper\">\n                        <div class=\"fusion-carousel-item-wrapper\">\n                            <div class=\"fusion-image-wrapper fusion-image-size-fixed\" aria-haspopup=\"true\" style=\"width: 100%;\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/snc\/\" target=\"_self\">\n                                <div class=\"\" style=\"background-image:url('https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png');background-size:40%;background-position: center center; background-repeat:no-repeat; border: 1px solid #ddd; border-radius:5px; height: 180px;position:relative;-webkit-background-color:#fff;-moz-background-color:#fff;-o-background-color:#fff;background-color:#fff;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png\" style=\"z-index:10;position:absolute;width:20px;right:5px;bottom:5px;\" title=\"Personnes morales\"><\/div>\n                                <\/a><div class=\"fusion-rollover\">\n                                    <div class=\"fusion-rollover-content topic_thumbnail_rollover\">\n                                        <div class=\"fusion-product-buttons\">\n                                            <a href=\"https:\/\/www.e2.law\/fr\/company\/snc\/\" class=\"button\" aria-label=\"Read more\" rel=\"nofollow\">Lire la suite<\/a>\n                                        <\/div>\n                                        <a class=\"fusion-link-wrapper\" href=\"https:\/\/www.e2.law\/fr\/company\/snc\/\" aria-label=\"SNC\"><\/a>\n                                    <\/div>\n                                <\/div>\n                            <\/div>\n                            <h4 class=\"fusion-carousel-title\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/snc\/\" target=\"_self\">\n                                    SNC\n                                <\/a>\n                            <\/h4>\n                        <\/div>\n                    <\/div>\n                <\/li><li class=\"fusion-carousel-item_li splide__slide\">\n                    <div class=\"fusion-clean-product-image-wrapper\">\n                        <div class=\"fusion-carousel-item-wrapper\">\n                            <div class=\"fusion-image-wrapper fusion-image-size-fixed\" aria-haspopup=\"true\" style=\"width: 100%;\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/public-company-limited-by-shares\/\" target=\"_self\">\n                                <div class=\"\" style=\"background-image:url('https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png');background-size:40%;background-position: center center; background-repeat:no-repeat; border: 1px solid #ddd; border-radius:5px; height: 180px;position:relative;-webkit-background-color:#fff;-moz-background-color:#fff;-o-background-color:#fff;background-color:#fff;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png\" style=\"z-index:10;position:absolute;width:20px;right:5px;bottom:5px;\" title=\"Personnes morales\"><\/div>\n                                <\/a><div class=\"fusion-rollover\">\n                                    <div class=\"fusion-rollover-content topic_thumbnail_rollover\">\n                                        <div class=\"fusion-product-buttons\">\n                                            <a href=\"https:\/\/www.e2.law\/fr\/company\/public-company-limited-by-shares\/\" class=\"button\" aria-label=\"Read more\" rel=\"nofollow\">Lire la suite<\/a>\n                                        <\/div>\n                                        <a class=\"fusion-link-wrapper\" href=\"https:\/\/www.e2.law\/fr\/company\/public-company-limited-by-shares\/\" aria-label=\"Soci\u00e9t\u00e9 anonyme\"><\/a>\n                                    <\/div>\n                                <\/div>\n                            <\/div>\n                            <h4 class=\"fusion-carousel-title\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/public-company-limited-by-shares\/\" target=\"_self\">\n                                    Soci\u00e9t\u00e9 anonyme\n                                <\/a>\n                            <\/h4>\n                        <\/div>\n                    <\/div>\n                <\/li><li class=\"fusion-carousel-item_li splide__slide\">\n                    <div class=\"fusion-clean-product-image-wrapper\">\n                        <div class=\"fusion-carousel-item-wrapper\">\n                            <div class=\"fusion-image-wrapper fusion-image-size-fixed\" aria-haspopup=\"true\" style=\"width: 100%;\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/societe-interne\/\" target=\"_self\">\n                                <div class=\"\" style=\"background-image:url('https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png');background-size:40%;background-position: center center; background-repeat:no-repeat; border: 1px solid #ddd; border-radius:5px; height: 180px;position:relative;-webkit-background-color:#fff;-moz-background-color:#fff;-o-background-color:#fff;background-color:#fff;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png\" style=\"z-index:10;position:absolute;width:20px;right:5px;bottom:5px;\" title=\"Personnes morales\"><\/div>\n                                <\/a><div class=\"fusion-rollover\">\n                                    <div class=\"fusion-rollover-content topic_thumbnail_rollover\">\n                                        <div class=\"fusion-product-buttons\">\n                                            <a href=\"https:\/\/www.e2.law\/fr\/company\/societe-interne\/\" class=\"button\" aria-label=\"Read more\" rel=\"nofollow\">Lire la suite<\/a>\n                                        <\/div>\n                                        <a class=\"fusion-link-wrapper\" href=\"https:\/\/www.e2.law\/fr\/company\/societe-interne\/\" aria-label=\"Soci\u00e9t\u00e9 interne\"><\/a>\n                                    <\/div>\n                                <\/div>\n                            <\/div>\n                            <h4 class=\"fusion-carousel-title\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/societe-interne\/\" target=\"_self\">\n                                    Soci\u00e9t\u00e9 interne\n                                <\/a>\n                            <\/h4>\n                        <\/div>\n                    <\/div>\n                <\/li><li class=\"fusion-carousel-item_li splide__slide\">\n                    <div class=\"fusion-clean-product-image-wrapper\">\n                        <div class=\"fusion-carousel-item-wrapper\">\n                            <div class=\"fusion-image-wrapper fusion-image-size-fixed\" aria-haspopup=\"true\" style=\"width: 100%;\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/societe-cooperative\/\" target=\"_self\">\n                                <div class=\"\" style=\"background-image:url('https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2019\/10\/Sans-titre-28-novembre-2020-17.47.png?fit=300%2C169&ssl=1');background-size:contain;background-position: center center; background-repeat:no-repeat; border: 1px solid #ddd; border-radius:5px; height: 180px;position:relative;-webkit-background-color:#fff;-moz-background-color:#fff;-o-background-color:#fff;background-color:#fff;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png\" style=\"z-index:10;position:absolute;width:20px;right:5px;bottom:5px;\" title=\"Personnes morales\"><\/div>\n                                <\/a><div class=\"fusion-rollover\">\n                                    <div class=\"fusion-rollover-content topic_thumbnail_rollover\">\n                                        <div class=\"fusion-product-buttons\">\n                                            <a href=\"https:\/\/www.e2.law\/fr\/company\/societe-cooperative\/\" class=\"button\" aria-label=\"Read more\" rel=\"nofollow\">Lire la suite<\/a>\n                                        <\/div>\n                                        <a class=\"fusion-link-wrapper\" href=\"https:\/\/www.e2.law\/fr\/company\/societe-cooperative\/\" aria-label=\"Soci\u00e9t\u00e9 coop\u00e9rative\"><\/a>\n                                    <\/div>\n                                <\/div>\n                            <\/div>\n                            <h4 class=\"fusion-carousel-title\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/societe-cooperative\/\" target=\"_self\">\n                                    Soci\u00e9t\u00e9 coop\u00e9rative\n                                <\/a>\n                            <\/h4>\n                        <\/div>\n                    <\/div>\n                <\/li><li class=\"fusion-carousel-item_li splide__slide\">\n                    <div class=\"fusion-clean-product-image-wrapper\">\n                        <div class=\"fusion-carousel-item-wrapper\">\n                            <div class=\"fusion-image-wrapper fusion-image-size-fixed\" aria-haspopup=\"true\" style=\"width: 100%;\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/srl\/\" target=\"_self\">\n                                <div class=\"\" style=\"background-image:url('https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png');background-size:40%;background-position: center center; background-repeat:no-repeat; border: 1px solid #ddd; border-radius:5px; height: 180px;position:relative;-webkit-background-color:#fff;-moz-background-color:#fff;-o-background-color:#fff;background-color:#fff;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/themes\/Avada-Child-Theme\/images\/company_6.png\" style=\"z-index:10;position:absolute;width:20px;right:5px;bottom:5px;\" title=\"Personnes morales\"><\/div>\n                                <\/a><div class=\"fusion-rollover\">\n                                    <div class=\"fusion-rollover-content topic_thumbnail_rollover\">\n                                        <div class=\"fusion-product-buttons\">\n                                            <a href=\"https:\/\/www.e2.law\/fr\/company\/srl\/\" class=\"button\" aria-label=\"Read more\" rel=\"nofollow\">Lire la suite<\/a>\n                                        <\/div>\n                                        <a class=\"fusion-link-wrapper\" href=\"https:\/\/www.e2.law\/fr\/company\/srl\/\" aria-label=\"Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SRL)\"><\/a>\n                                    <\/div>\n                                <\/div>\n                            <\/div>\n                            <h4 class=\"fusion-carousel-title\">\n                                <a href=\"https:\/\/www.e2.law\/fr\/company\/srl\/\" target=\"_self\">\n                                    Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SRL)\n                                <\/a>\n                            <\/h4>\n                        <\/div>\n                    <\/div>\n                <\/li><\/ul>\n                            <\/div>\n                            \n                        <\/div>\n                    <\/div>\n                <\/div>\n                <div style=\"clear:both;width:100%; height:1px;\"><\/div>\n                \n                <script>\n                    jQuery(document).ready(function($) {\n                        var elems = $(\"#slider-best-seller\");\n                        if( elems.length ) {\t\n                            var splide = new Splide( \"#slider-best-seller\", {\n                                perPage: 4,\n                                rewind : false, \n                                perMove: 1,\n                                autoWidth: false,\n                                pagination: false,\n                                gap: 4,\n                                breakpoints: {\n                                    640: {\n                                        perPage: 1,\n                                    },\n                                }\n                            } );\n                            splide.mount();\n                        }\n                    });\n                <\/script> \n                <style>\n\t\t\t\t    .splide__arrow { top: 32%!important;}\n                    .splide:not(.is-overflow) .splide__arrows { display: none; }\n                <\/style>\n<p>&nbsp;<\/p>\n<h2>Entr\u00e9e en vigueur<\/h2>\n<p>La CSA entrera en vigueur le 1er mai 2019. Toute forme de soci\u00e9t\u00e9 de base ou toute autre soci\u00e9t\u00e9 susmentionn\u00e9e cr\u00e9\u00e9e \u00e0 partir de cette date sera donc imm\u00e9diatement soumise \u00e0 la nouvelle l\u00e9gislation.<\/p>\n<p>Une p\u00e9riode transitoire sera bien entendu pr\u00e9vue:<\/p>\n<ul>\n<li>pour les soci\u00e9t\u00e9s existantes, cette date ultime sera le 1er janvier 2020. \u00c0 partir de cette date, elles disposeront de 4 ans suppl\u00e9mentaires pour modifier leurs statuts ou pour se transformer s&#8217;il appara\u00eet que la forme de soci\u00e9t\u00e9 qui a \u00e9t\u00e9 cr\u00e9\u00e9e n&#8217;existe plus.<\/li>\n<li>Si les soci\u00e9t\u00e9s existantes ne l&#8217;ont toujours pas fait au 1er janvier 2024, elles seront automatiquement converties.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n<p>&nbsp;<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" class=\"lazyload alignnone size-full wp-image-24333\" src=\"https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=1100%2C760&#038;ssl=1\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/uploads\/2020\/03\/D\u00e9lais_CSA_g\u00e9n\u00e9ral.jpg\" alt=\"\" width=\"1100\" height=\"760\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272042%27%20height%3D%271410%27%20viewBox%3D%270%200%202042%201410%27%3E%3Crect%20width%3D%272042%27%20height%3D%271410%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=200%2C138&amp;ssl=1 200w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=300%2C207&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=400%2C276&amp;ssl=1 400w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=500%2C345&amp;ssl=1 500w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=600%2C414&amp;ssl=1 600w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=700%2C483&amp;ssl=1 700w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=768%2C530&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=800%2C552&amp;ssl=1 800w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=1024%2C707&amp;ssl=1 1024w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=1200%2C829&amp;ssl=1 1200w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?resize=1536%2C1061&amp;ssl=1 1536w, https:\/\/i0.wp.com\/www.e2.law\/wp-content\/uploads\/2020\/03\/D%C3%A9lais_CSA_g%C3%A9n%C3%A9ral.jpg?w=2042&amp;ssl=1 2042w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1100px) 100vw, 1100px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":169,"featured_media":28745,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[141],"tags":[796],"class_list":["post-13636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","tag-alerts"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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