{"id":12,"date":"2008-08-20T07:27:45","date_gmt":"2008-08-20T05:27:45","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=12"},"modified":"2020-01-17T11:01:03","modified_gmt":"2020-01-17T10:01:03","slug":"quelles-sont-les-principales-modifications-dans-le-nouveau-droit-de-la-sarl-et-quand-entre-t-il-en-vigueur","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2008\/08\/20\/quelles-sont-les-principales-modifications-dans-le-nouveau-droit-de-la-sarl-et-quand-entre-t-il-en-vigueur\/","title":{"rendered":"R\u00e9vision du droit de la S\u00e0rl"},"content":{"rendered":"<div>\n<h3 class=\"bodytext\"><strong>R\u00e9vision du droit de la S\u00e0rl &#8211; Cons\u00e9quences pour les PME suisses et les cr\u00e9ateurs d&#8217;entreprise: quelles sont les principales modifications dans le nouveau droit de la SARL et quand entre-t-il en vigueur ?<\/strong><\/h3>\n<p class=\"bodytext\"><em>Par Dr. Roger Groner et Michele Blasucci (lic.iur.HSG)<\/em><\/p>\n<table class=\"contenttable\" style=\"width: 398pt; margin-left: 2.75pt; border-collapse: collapse;\" border=\"0\" width=\"574\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm 3.5pt; width: 398pt; height: 12.75pt;\" colspan=\"4\" valign=\"bottom\" height=\"19\">\n<p class=\"bodytext\" style=\"text-align: center;\"><strong><span lang=\"FR\">Aper\u00e7u: R\u00e9sum\u00e9 des plus importantes modifications du droit de la S\u00e0rl<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm 3.5pt; width: 60pt; height: 12.75pt;\" valign=\"bottom\" width=\"208\" height=\"19\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\"><\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm 3.5pt; width: 60pt; height: 12.75pt;\" valign=\"bottom\" height=\"19\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\">\n<p class=\"bodytext\"><strong><span lang=\"FR\">A partir de janvier 2008<\/span><\/strong><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\">\n<p class=\"bodytext\"><strong><span lang=\"FR\">Jusqu&#8217;\u00e0 fin 2007<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm 3.5pt; width: 60pt; height: 12.75pt;\" valign=\"bottom\" height=\"19\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\"><\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm; width: 156pt; height: 12.75pt;\" valign=\"bottom\" height=\"19\">\n<p class=\"bodytext\"><span lang=\"FR\">Capital social<\/span><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\">\n<p class=\"bodytext\"><span lang=\"FR\">min. CHF 20&#8217;000<\/span><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\">\n<p class=\"bodytext\"><span lang=\"FR\">min. CHF 20&#8217;000<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm 3.5pt; width: 60pt; height: 12.75pt;\" valign=\"bottom\" height=\"19\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\"><\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm; width: 156pt; height: 12.75pt;\" valign=\"bottom\" height=\"19\">\n<p class=\"bodytext\"><span lang=\"FR\">Lib\u00e9ration\/Versement<\/span><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\">\n<p class=\"bodytext\"><span lang=\"FR\">min. CHF 20&#8217;000<\/span><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\">\n<p class=\"bodytext\"><span lang=\"FR\">min. CHF 10&#8217;000<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm 3.5pt; width: 60pt; height: 12.75pt;\" valign=\"bottom\" height=\"19\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\"><\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm; width: 156pt; height: 12.75pt;\" valign=\"bottom\" height=\"19\">\n<p class=\"bodytext\"><span lang=\"FR\">Nombre d&#8217;associ\u00e9s<\/span><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\">\n<p class=\"bodytext\" style=\"text-align: center;\"><span lang=\"FR\">1<\/span><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\">\n<p class=\"bodytext\" style=\"text-align: center;\"><span lang=\"FR\">2<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm 3.5pt; width: 60pt; height: 12.75pt;\" valign=\"bottom\" height=\"19\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\"><\/td>\n<\/tr>\n<tr style=\"height: 29.25pt;\">\n<td style=\"padding: 0cm; width: 156pt; height: 29.25pt;\" valign=\"top\" height=\"39\">\n<p class=\"bodytext\"><span lang=\"FR\">Report capital social<\/span><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 29.25pt;\" valign=\"top\" width=\"168\">\n<p class=\"bodytext\"><span lang=\"FR\">Pas de forme authentique<\/span><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 29.25pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 29.25pt;\" valign=\"top\" width=\"165\">\n<p class=\"bodytext\"><span lang=\"FR\">Forme authentique<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm 3.5pt; width: 60pt; height: 12.75pt;\" valign=\"bottom\" height=\"19\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\"><\/td>\n<\/tr>\n<tr style=\"height: 12.75pt;\">\n<td style=\"padding: 0cm; width: 156pt; height: 12.75pt;\" valign=\"bottom\" height=\"38\">\n<p class=\"bodytext\"><span lang=\"FR\">Votes n\u00e9cessaires pour une<br \/>\naugmentation de capital<\/span><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 109pt; height: 12.75pt;\" valign=\"bottom\" width=\"168\">\n<p class=\"bodytext\"><span lang=\"FR\">2\/3 des associ\u00e9s<\/span><\/p>\n<\/td>\n<td style=\"padding: 0cm 3.5pt; width: 17pt; height: 12.75pt;\" valign=\"bottom\" width=\"33\"><\/td>\n<td style=\"padding: 0cm 3.5pt; width: 116pt; height: 12.75pt;\" valign=\"bottom\" width=\"165\">\n<p class=\"bodytext\"><span lang=\"FR\">Tous les associ\u00e9s<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"bodytext\">Il est pr\u00e9vu que le droit de la S\u00e0rl r\u00e9vis\u00e9 (Art. 772 ss. CO) entre en vigueur le 1 janvier 2008. Quelles sont les cons\u00e9quences pour les S\u00e0rl existantes et les cr\u00e9ateurs d&#8217;entreprise? Quelles sont les innovations importantes pour les cr\u00e9ateurs d&#8217;entreprises suisses? L&#8217;objectif primaire de cette r\u00e9vision \u00e9tait de supprimer les formalit\u00e9s inutiles ce qui se traduit dans les all\u00e8gements suivants:<\/p>\n<ul type=\"disc\">\n<li><span lang=\"FR\">La r\u00e9vision d\u00e9termine que le montant minimal du capital social de CHF 20&#8217;000 doit \u00eatre compl\u00e8tement pay\u00e9 au moment de la cr\u00e9ation. Une lib\u00e9ration partielle (versement de CHF 10&#8217;000 et plus) ne sera plus possible. Les entreprises existantes avec une lib\u00e9ration partielle doivent lib\u00e9rer le montant restant en 2 ans (\u00e0 partir de l&#8217;entr\u00e9e en vigueur du nouveau droit). Pour la lib\u00e9ration ult\u00e9rieure du capital social est n\u00e9cessaire une modification des statuts et la forme authentique (frais: environ CHF 500). Il convient donc de ne plus cr\u00e9er une entreprise avec une lib\u00e9ration partielle.<\/span><\/li>\n<li><span lang=\"FR\">Selon le droit actuel, au moins deux associ\u00e9s doivent poss\u00e9der des parts sociales de la S\u00e0rl. La r\u00e9vision permettra qu&#8217;un seul associ\u00e9 poss\u00e8de tous les parts sociales de la S\u00e0rl.<\/span><\/li>\n<\/ul>\n<ul type=\"disc\">\n<li><span lang=\"FR\">Actuellement, la cession d&#8217;une part sociale (\u00e0 un tiers ou \u00e0 un autre associ\u00e9) doit \u00eatre constat\u00e9e par acte authentique. La r\u00e9vision renonce \u00e0 la forme authentique qui est une obligation assez co\u00fbteuse (environ CHF 500). Un contrat d&#8217;achat par \u00e9crit sera suffisant.<\/span><\/li>\n<li><span lang=\"FR\">Jusqu&#8217;\u00e0 pr\u00e9sent, une augmentation de capital requiert l&#8217;accord de tous les associ\u00e9s. Avec la r\u00e9vision, seulement la majorit\u00e9 des deux tiers des associ\u00e9s sera n\u00e9cessaire.<\/span><\/li>\n<li><span lang=\"FR\">Le nouveau droit de la S\u00e0rl exclut toute responsabilit\u00e9 personnelle des associ\u00e9s. Jusqu&#8217;\u00e0 pr\u00e9sent, un associ\u00e9 peut (dans des cas exceptionnels) r\u00e9pondre de la d\u00e9duction de moyens financiers de la S\u00e0rl. <\/span><\/li>\n<li><span lang=\"FR\">Selon le nouveau droit, il n&#8217;est pas pr\u00e9vu de mani\u00e8re g\u00e9n\u00e9rale qu&#8217;une S\u00e0rl doive disposer d&#8217;un organe de r\u00e9vision. Uniquement si la SARL compte plus de 10 employ\u00e9s (c&#8217;est-\u00e0-dire plus de dix postes \u00e0 plein-temps), un organe de r\u00e9vision est obligatoire. En cas de 10 postes ou moins, la S\u00e0rl peut d\u00e9finir dans les statuts qu&#8217;elle ne dispose pas d&#8217;un organe de r\u00e9vision (&#8220;opting-out&#8221;).<\/span><\/li>\n<\/ul>\n<p class=\"bodytext\">Notre \u00e9quipe de STARTUPS.CH tiendra compte de ce nouveau droit de la SARL et s&#8217;occupera d&#8217;\u00e9laborer les statuts de toute S\u00e0rl nouvellement cr\u00e9\u00e9e selon ce droit r\u00e9vis\u00e9.<\/p>\n<\/div>\n<p><a class=\"postButton\" href=\"https:\/\/www.startups.ch\/fr\/services\/creation-entreprise\" target=\"_blank\" rel=\"noopener noreferrer\">\u00bb Se lancer, cr\u00e9er son entreprise<\/a>\u00a0<a class=\"postButton\" href=\"https:\/\/www.startups.ch\/fr\/prix\" target=\"_blank\" rel=\"noopener noreferrer\">\u00bb Nos services<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9vision du droit de la S\u00e0rl &#8211; Cons\u00e9quences pour les PME suisses et les cr\u00e9ateurs d&#8217;entreprise: quelles sont les principales modifications dans le nouveau droit de la SARL et quand entre-t-il en vigueur ? Par Dr. Roger Groner et Michele Blasucci (lic.iur.HSG) Aper\u00e7u: R\u00e9sum\u00e9 des plus importantes modifications du droit de la S\u00e0rl A partir [&hellip;]<\/p>\n","protected":false},"author":7,"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":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[6,1,3],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":5528,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-c","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/12"}],"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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=12"}],"version-history":[{"count":10,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/12\/revisions"}],"predecessor-version":[{"id":8486,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/12\/revisions\/8486"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=12"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=12"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=12"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}