{"id":27855,"date":"2021-01-11T19:46:46","date_gmt":"2021-01-11T17:46:46","guid":{"rendered":"https:\/\/www.e2.law\/?p=27855"},"modified":"2022-10-20T11:26:24","modified_gmt":"2022-10-20T09:26:24","slug":"effectuer-un-apport-en-industrie-est-il-interessant","status":"publish","type":"post","link":"https:\/\/www.e2.law\/fr\/2021\/01\/11\/effectuer-un-apport-en-industrie-est-il-interessant\/","title":{"rendered":"Effectuer un apport en industrie est-il int\u00e9ressant ?"},"content":{"rendered":"

Les nouveau code des soci\u00e9t\u00e9s et des associations a rendu possible l’apport en industrie pour les s.r.l.\u00a0 Autrefois, ce type d’apport n’\u00e9tait possible que pour les s.a.<\/h3>\n

Actuellement, aucun r\u00e9gime fiscal particulier n’existe pour les apports en industrie.\u00a0 \u00a0Ce qui peut rendre l’utilisation d’un apport industrie peu int\u00e9ressant.<\/h3>\n

Les actions re\u00e7ues suite \u00e0 un apport en industrie ont manifestement \u00e9t\u00e9 obtenues “en raison de l\u2019activit\u00e9 professionnelle” apport\u00e9e en industrie. Par cons\u00e9quent, ces actions constituent en principe un avantage imposable comme revenu professionnel.<\/p>\n

Le montant de cet avantage et \u00e9gal au montant de l\u2019apport en num\u00e9raire. L\u2019avantage est obtenu d\u00e8s la souscription des actions ; il est d\u00e8s lors imm\u00e9diatement taxable.<\/p>\n

Une personne qui effectue un apport en industrie risque d\u2019\u00eatre tax\u00e9e sur la valeur des actions re\u00e7ues alors que la soci\u00e9t\u00e9 n\u2019a pas encore re\u00e7u le moindre b\u00e9n\u00e9fice.<\/p>\n

En outre, toute distribution de dividende donnera lieu \u00e0 un pr\u00e9compte mobilier.<\/strong><\/p>\n

En principe, la plus-value r\u00e9alis\u00e9e lors d\u2019une cession d’actions<\/a> n\u2019est pas taxable. C\u2019est le cas pour autant que la cession intervienne dans le cadre de la gestion normale du patrimoine priv\u00e9. Le probl\u00e8me des actions acquises lors d\u2019une apport en industrie, est qu\u2019elles sont, non pas la contrepartie d\u2019une \u00e9pargne investie dans la soci\u00e9t\u00e9, mais la contrepartie du travail que l\u2019apporteur s\u2019est engag\u00e9 \u00e0 apporter dans la soci\u00e9t\u00e9. Il existe donc un risque de l\u2019administration fiscale consid\u00e8re que la plus-value est r\u00e9alis\u00e9e sur un bien affect\u00e9 \u00e0 son activit\u00e9 professionnelle, ce qui implique qu\u2019elle puisse \u00eatre consid\u00e9r\u00e9e, par cons\u00e9quent, comme un revenu professionnel imposable au m\u00eame titre qu\u2019une r\u00e9mun\u00e9ration.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les nouveau code des soci\u00e9t\u00e9s et des associations a rendu possible l’apport en industrie pour les s.r.l.\u00a0 Autrefois, ce type d’apport n’\u00e9tait possible que pour les s.a. Actuellement, aucun r\u00e9gime fiscal particulier n’existe pour les apports en industrie.\u00a0 \u00a0Ce qui peut rendre l’utilisation d’un apport industrie peu int\u00e9ressant. Les actions re\u00e7ues suite \u00e0 un apport en […]<\/p>\n","protected":false},"author":169,"featured_media":0,"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":[],"class_list":["post-27855","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nEffectuer un apport en industrie est-il int\u00e9ressant ? - e2.law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e2.law\/fr\/2021\/01\/11\/effectuer-un-apport-en-industrie-est-il-interessant\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Effectuer un apport en industrie est-il int\u00e9ressant ? - e2.law\" \/>\n<meta property=\"og:description\" content=\"Les nouveau code des soci\u00e9t\u00e9s et des associations a rendu possible l’apport en industrie pour les s.r.l.\u00a0 Autrefois, ce type d’apport n’\u00e9tait possible que pour les s.a. Actuellement, aucun r\u00e9gime fiscal particulier n’existe pour les apports en industrie.\u00a0 \u00a0Ce qui peut rendre l’utilisation d’un apport industrie peu int\u00e9ressant. 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