{"id":487,"date":"2011-03-25T14:55:24","date_gmt":"2011-03-25T12:55:24","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=487"},"modified":"2013-07-09T17:47:50","modified_gmt":"2013-07-09T15:47:50","slug":"augmentation-reduction-capital","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2011\/03\/25\/augmentation-reduction-capital\/","title":{"rendered":"Imposition S\u00e0rl et SA : augmentation et r\u00e9duction de capital"},"content":{"rendered":"<h2>Quelles cons\u00e9quences implique une augmentation ou une r\u00e9duction du capital d&#8217;une S\u00e0rl ou d&#8217;une SA?<!--more--><\/h2>\n<p><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/10\/Frau-im-Atelier2.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1466\" alt=\"capital\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/10\/Frau-im-Atelier2.jpg?resize=690%2C327\" width=\"690\" height=\"327\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/10\/Frau-im-Atelier2.jpg?w=690&amp;ssl=1 690w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/10\/Frau-im-Atelier2.jpg?resize=300%2C142&amp;ssl=1 300w\" sizes=\"(max-width: 690px) 100vw, 690px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>Lors d\u2019augmentation de capital ou de r\u00e9duction du capital, que ce soit pour les jeunes entrepreneurs ou les entrepreneurs exp\u00e9riment\u00e9s, la situation n\u2019est jamais vraiment claire.<\/p>\n<p>De la m\u00eame mani\u00e8re que le propri\u00e9taire d\u2019une raison individuelle peut enlever ou rajouter du capital dans sa soci\u00e9t\u00e9, on peut faire pareil avec une soci\u00e9t\u00e9 \u00e0 capitaux. Cependant, dans ce cas de figure, m\u00eame si \u00e9conomiquement les situations sont proches, elles sont juridiquement strictement diff\u00e9rentes. Lorsque le propri\u00e9taire de la raison individuelle ne fait que d\u00e9placer sa fortune de sa fortune priv\u00e9e dans la commerciale, c\u2019est un changement de propri\u00e9taire dans le cas des soci\u00e9t\u00e9s de capitaux. Les valeurs de la fortune appartiendront \u00e0 un autre sujet.<\/p>\n<p>La fortune d\u2019une soci\u00e9t\u00e9 de capitaux ne peut pas \u00eatre compar\u00e9e \u00e0 celle d\u2019une personne physique. Les personnes juridiques n\u2019ont pas de diff\u00e9rences entre les fortunes priv\u00e9es et commerciales, car il n\u2019existe dans leur cas qu\u2019un seul type de fortune.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quelles cons\u00e9quences implique une augmentation ou une r\u00e9duction du capital d&#8217;une S\u00e0rl ou d&#8217;une SA?<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","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":[12,3,4],"tags":[116,16,178,403,404],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":3358,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-7R","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/487"}],"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=487"}],"version-history":[{"count":10,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/487\/revisions"}],"predecessor-version":[{"id":2217,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/487\/revisions\/2217"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}