{"id":11290,"date":"2024-01-18T15:32:46","date_gmt":"2024-01-18T14:32:46","guid":{"rendered":"https:\/\/blog.startups.ch\/fr\/?p=11290"},"modified":"2024-01-19T13:17:06","modified_gmt":"2024-01-19T12:17:06","slug":"fiscalite-de-la-sa-et-de-la-sarl","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2024\/01\/18\/fiscalite-de-la-sa-et-de-la-sarl\/","title":{"rendered":"Fiscalit\u00e9 de la SA et de la S\u00e0rl"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">La soci\u00e9t\u00e9 anonyme (SA) et la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl) ont une personnalit\u00e9 juridique propre. C&#8217;est pourquoi il existe une s\u00e9paration claire entre l&#8217;imposition de la S\u00e0rl\/SA et celle des diff\u00e9rents associ\u00e9s.<\/h2>\n\n\n\n<!--more-->\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/wp-content\/uploads\/2010\/07\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=688%2C264\" alt=\"\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">S\u00e9paration entre personne physique et personne morale<\/h3>\n\n\n\n<p>La S\u00e0rl\/SA est seule impos\u00e9e en tant que personne morale, tandis que les associ\u00e9s sont impos\u00e9s normalement en tant que personnes priv\u00e9es, ind\u00e9pendamment de cela. Il en r\u00e9sulte une double imposition \u00e9conomique partielle :<br>Le b\u00e9n\u00e9fice net r\u00e9alis\u00e9 par la S\u00e0rl\/SA \u00e0 la fin de l&#8217;exercice est impos\u00e9 d&#8217;une part aupr\u00e8s de la S\u00e0rl\/SA, d&#8217;autre part \u00e9galement en tant que revenu priv\u00e9 aupr\u00e8s des associ\u00e9s si ceux-ci per\u00e7oivent un dividende (part du b\u00e9n\u00e9fice) suite \u00e0 une distribution de b\u00e9n\u00e9fices.<\/p>\n\n\n\n<p>On parle de double imposition, car l&#8217;imposition du b\u00e9n\u00e9fice d&#8217;une S\u00e0rl\/SA r\u00e9duit indirectement le dividende des associ\u00e9s, qui est \u00e0 son tour impos\u00e9 sur la base de l&#8217;imp\u00f4t sur le revenu des personnes physiques.<\/p>\n\n\n\n<p>Il est pr\u00e9f\u00e9rable de cr\u00e9er votre entreprise via <a href=\"https:\/\/www.startups.ch\/fr\/home\">STARTUPS.CH<\/a> ! Chez STARTUPS.CH, vous b\u00e9n\u00e9ficiez d&#8217;un conseil professionnel avant et apr\u00e8s la cr\u00e9ation de votre entreprise. Vous pouvez vous inscrire <a href=\"https:\/\/www.startups.ch\/fr\/contact\/entretien\">ici <\/a>pour un entretien de conseil ou demander de la documentation gratuite.<\/p>\n\n\n\n<p>Sur <a href=\"https:\/\/www.youtube.com\/user\/STARTUPSTV\">STARTUPS-TV,<\/a> vous pouvez regarder des films int\u00e9ressants sur le th\u00e8me &#8220;R\u00e9ussir sa cr\u00e9ation d&#8217;entreprise&#8221; &#8211; avec de nombreuses informations, conseils et astuces.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxea.ch\/fr\/home\">Plus d&#8217;informations sur les imp\u00f4ts<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La soci\u00e9t\u00e9 anonyme (SA) et la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl) ont une personnalit\u00e9 juridique propre. C&#8217;est pourquoi il existe une s\u00e9paration claire entre l&#8217;imposition de la S\u00e0rl\/SA et celle des diff\u00e9rents associ\u00e9s.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":false,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":319,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-2W6","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/11290"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=11290"}],"version-history":[{"count":2,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/11290\/revisions"}],"predecessor-version":[{"id":11293,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/11290\/revisions\/11293"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=11290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=11290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=11290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}