{"id":9666,"date":"2025-04-17T10:00:50","date_gmt":"2025-04-17T09:00:50","guid":{"rendered":"https:\/\/www.swisnot.ch\/?post_type=actualites&#038;p=9666"},"modified":"2025-04-17T10:00:50","modified_gmt":"2025-04-17T09:00:50","slug":"comment-transformer-son-entreprise-en-societe-commerciale","status":"publish","type":"actualites","link":"https:\/\/www.swisnot.ch\/en\/actualites\/comment-transformer-son-entreprise-en-societe-commerciale\/","title":{"rendered":"Comment transformer son entreprise en soci\u00e9t\u00e9 commerciale"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-av_section-3ef07c12a2bb1670acbb6a6393332f22 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-9666'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m9l4kia8-d35380218b492a6e074c407b34e77d5c\">\n#top .av-special-heading.av-m9l4kia8-d35380218b492a6e074c407b34e77d5c{\npadding-bottom:10px;\nfont-size:36px;\n}\nbody .av-special-heading.av-m9l4kia8-d35380218b492a6e074c407b34e77d5c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-m9l4kia8-d35380218b492a6e074c407b34e77d5c .av-special-heading-tag{\nfont-size:36px;\n}\n.av-special-heading.av-m9l4kia8-d35380218b492a6e074c407b34e77d5c .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-m9l4kia8-d35380218b492a6e074c407b34e77d5c .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-m9l4kia8-d35380218b492a6e074c407b34e77d5c .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-m9l4kia8-d35380218b492a6e074c407b34e77d5c av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_two_third  avia-builder-el-first  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Comment transformer son entreprise en soci\u00e9t\u00e9 commerciale<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_two_third-0a678dcfc3d7d4e5a5705d1394399682\">\n.flex_column.av-av_two_third-0a678dcfc3d7d4e5a5705d1394399682{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_two_third-0a678dcfc3d7d4e5a5705d1394399682 av_two_third  avia-builder-el-2  el_after_av_heading  el_before_av_one_fourth  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m9l4kqnp-a850ae6a36382f4dd3b7cf7b72e6f775\">\n#top .av-special-heading.av-m9l4kqnp-a850ae6a36382f4dd3b7cf7b72e6f775{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-m9l4kqnp-a850ae6a36382f4dd3b7cf7b72e6f775 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-m9l4kqnp-a850ae6a36382f4dd3b7cf7b72e6f775 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-m9l4kqnp-a850ae6a36382f4dd3b7cf7b72e6f775 av-special-heading-h2 blockquote modern-quote  avia-builder-el-3  el_before_av_textblock  avia-builder-el-first  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Monsieur Dupont a pass\u00e9 toute sa vie \u00e0 b\u00e2tir et \u00e0 faire fructifier sa menuiserie. Aujourd\u2019hui, il se demande comment assurer sa p\u00e9rennit\u00e9 tout en profitant, si possible, d\u2019une fiscalit\u00e9 attrayante.<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-m9l4lwst-2c686a1bee06bc5a6842c54c390c7577 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Dans le cas de Monsieur Dupont, la transformation de son entreprise individuelle en soci\u00e9t\u00e9 de capital (comme une S\u00e0rl ou une SA) pourrait bien \u00eatre la solution id\u00e9ale. Voici pourquoi.<\/p>\n<p><strong>Transmission facilit\u00e9e et structuration flexible<\/strong><\/p>\n<p>Transformer une entreprise individuelle en soci\u00e9t\u00e9 de capital permet de faciliter la gestion et d\u2019op\u00e9rer une distinction claire entre les propri\u00e9taires de l\u2019entreprise (actionnaires ou associ\u00e9s) et les dirigeants ex\u00e9cutifs (conseil d\u2019administration ou g\u00e9rants). Cette structure offre notamment beaucoup de flexibilit\u00e9 dans les constellations familiales.<\/p>\n<p>Cette transformation permet aussi de diviser la valeur de l\u2019entreprise en portions \u00ab immat\u00e9rielles \u00bb (les actions ou parts sociales). Cela facilite grandement le transfert ult\u00e9rieur de l\u2019entreprise, ce qui permet d\u2019\u00e9viter de devoir transf\u00e9rer chaque bien ou actif de l\u2019entreprise individuellement, voire de se battre sur la valorisation et la r\u00e9partition d\u2019actifs.<\/p>\n<p>En cas de d\u00e9c\u00e8s de Monsieur Dupont, par exemple, ses h\u00e9ritiers re\u00e7oivent des parts de la soci\u00e9t\u00e9, et peuvent facilement reprendre les r\u00eanes de la soci\u00e9t\u00e9. Mais il peut aussi avoir d\u00e9cid\u00e9 d\u2019anticiper et de c\u00e9der progressivement ses parts sociales \u00e0 ses enfants. Son fils, Jacques, souhaite investir en demeurant passif, tandis que sa fille, B\u00e9atrice, pr\u00e9f\u00e8re diriger l\u2019entreprise. Cette distinction permet \u00e0 chacun de jouer un r\u00f4le adapt\u00e9 \u00e0 ses comp\u00e9tences et int\u00e9r\u00eats, ce qui assure une transition harmonieuse, l\u00e0 o\u00f9 la reprise de la propri\u00e9t\u00e9 d\u2019une entreprise individuelle irait de pair avec la reprise des t\u00e2ches ex\u00e9cutives.<\/p>\n<p><strong>Des avantages fiscaux<\/strong><\/p>\n<p>Par ailleurs, la transformation d\u2019une entreprise individuelle en soci\u00e9t\u00e9 de capital offre des possibilit\u00e9s fiscales attrayantes.<\/p>\n<p>1. <strong>Exon\u00e9ration des gains en capital<\/strong> : le gain en capital r\u00e9alis\u00e9 lors d\u2019une \u00e9ventuelle vente ult\u00e9rieure des actions peut \u00eatre exon\u00e9r\u00e9 fiscalement, sous r\u00e9serve du respect du d\u00e9lai de blocage de cinq ans.<\/p>\n<p>2. <strong>Report d\u2019imposition des plus-values<\/strong> : lors de l\u2019apport de l\u2019entreprise individuelle \u00e0 la soci\u00e9t\u00e9, les plus-values latentes peuvent b\u00e9n\u00e9ficier d\u2019un report d\u2019imposition. Cela signifie que l\u2019imposition des plus-values peut \u00eatre \u00e9tal\u00e9e sur plusieurs ann\u00e9es, ce qui r\u00e9duit la charge fiscale imm\u00e9diate.<\/p>\n<p>3. <strong>Imputation des d\u00e9ficits<\/strong> : les \u00e9ventuels d\u00e9ficits d\u2019exploitation de l\u2019entreprise individuelle peuvent \u00eatre imput\u00e9s sur les b\u00e9n\u00e9fices futurs de la soci\u00e9t\u00e9, permettant une optimisation fiscale suppl\u00e9mentaire.<\/p>\n<p>Monsieur Dupont a donc transform\u00e9 son entreprise individuelle en S\u00e0rl, mais constate apr\u00e8s cinq ans que ses enfants ne sont pas dispos\u00e9s \u00e0 reprendre son \u0153uvre. Il d\u00e9cide de vendre ses parts sociales \u00e0 un prix tr\u00e8s int\u00e9ressant et r\u00e9alise ainsi un gain en capital exon\u00e9r\u00e9 d\u2019imp\u00f4ts. Cette strat\u00e9gie lui permet de maximiser ses b\u00e9n\u00e9fices tout en respectant les r\u00e8gles fiscales en vigueur.<\/p>\n<p>Transformer une entreprise individuelle en soci\u00e9t\u00e9 commerciale est donc une strat\u00e9gie judicieuse pour ceux qui ont consacr\u00e9 leur vie \u00e0 b\u00e2tir leur entreprise et souhaitent assurer sa p\u00e9rennit\u00e9 tout en optimisant leur fiscalit\u00e9. Pour plus d\u2019informations, n\u2019h\u00e9sitez pas \u00e0 consulter votre notaire.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_fourth-f7c1061df29de8cca6b42fcf455fe4a0\">\n.flex_column.av-av_one_fourth-f7c1061df29de8cca6b42fcf455fe4a0{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_fourth-f7c1061df29de8cca6b42fcf455fe4a0 av_one_fourth  avia-builder-el-5  el_after_av_two_third  avia-builder-el-last  flex_column_div av-zero-column-padding  '     ><p><section  class='avia-team-member trs-notaire-author   avia-builder-el-6  el_before_av_heading  avia-builder-el-first '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class='team-img-container'><a href=\"https:\/\/www.swisnot.ch\/en\/notaire\/8662\/\"><img decoding=\"async\" width=\"1034\" height=\"1070\" fetchpriority=\"high\" class='wp-image-9105 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itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: Transmission facilit\u00e9e : les parts sociales ou actions peuvent \u00eatre transmises aux h\u00e9ritiers, ou \u00e0 un tiers acqu\u00e9reur, de mani\u00e8re ordonn\u00e9e.\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\" >Transmission facilit\u00e9e : les parts sociales ou actions peuvent \u00eatre transmises aux h\u00e9ritiers, ou \u00e0 un tiers acqu\u00e9reur, de mani\u00e8re ordonn\u00e9e.<\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-m9l4pwc8-ca79c60edd49950ba4ceec3c4ae9f8f6 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue812' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: Structuration flexible : la distinction entre propri\u00e9taires et dirigeants permet une transition adapt\u00e9e aux comp\u00e9tences et int\u00e9r\u00eats de chacun.\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\" >Structuration flexible : la distinction entre propri\u00e9taires et dirigeants permet une transition adapt\u00e9e aux comp\u00e9tences et int\u00e9r\u00eats de chacun.<\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-m9l4q8et-4fc7f0089dd9aa8ec83df2fe4f614d57 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue812' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: Optimisation fiscale : le gain en capital peut \u00eatre exon\u00e9r\u00e9 fiscalement apr\u00e8s un d\u00e9lai de blocage de cinq ans.\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\" >Optimisation fiscale : le gain en capital peut \u00eatre exon\u00e9r\u00e9 fiscalement apr\u00e8s un d\u00e9lai de blocage de cinq ans.<\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n<div  class='avia-button-wrap 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itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >R\u00e9vision du droit des successions<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/en\/actualites\/le-casse-tete-de-la-succession-dans-les-familles-recomposees\/\"  id='av-masonry-1-item-9834' data-av-masonry-item='9834' class='av-masonry-entry isotope-item post-9834 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Le casse-t\u00eate de la succession dans les familles recompos\u00e9es\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Le casse-t\u00eate de la succession dans les familles recompos\u00e9es<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/en\/actualites\/la-procuration-ne-suffit-pas-toujours\/\"  id='av-masonry-1-item-9826' data-av-masonry-item='9826' class='av-masonry-entry isotope-item post-9826 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"La procuration ne suffit pas toujours\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption 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class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Donations, un geste \u00e0 double tranchant<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/en\/actualites\/et-si-vous-netiez-plus-en-mesure-de-decider\/\"  id='av-masonry-1-item-9804' data-av-masonry-item='9804' class='av-masonry-entry isotope-item post-9804 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Et si vous n\u2019\u00e9tiez plus en mesure de d\u00e9cider ?\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Et si vous n\u2019\u00e9tiez plus en mesure de d\u00e9cider ?<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/en\/actualites\/preter-de-largent-a-ses-enfants\/\"  id='av-masonry-1-item-9777' data-av-masonry-item='9777' class='av-masonry-entry isotope-item post-9777 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Pr\u00eater de l\u2019argent \u00e0 ses enfants ?\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Pr\u00eater de l\u2019argent \u00e0 ses enfants ?<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><a class='av-masonry-pagination av-masonry-load-more' href='#load-more'  data-post_type='actualites'  data-link='category, 15'  data-term_rel='IN'  data-wc_prod_visible=''  data-wc_prod_hidden='hide'  data-wc_prod_featured=''  data-wc_prod_sale=''  data-prod_order_by=''  data-prod_order=''  data-date_filter=''  data-date_filter_start=''  data-date_filter_end=''  data-date_filter_format='yy\/mm\/dd'  data-period_filter_unit_1=''  data-period_filter_unit_2=''  data-page_element_filter=''  data-sort='yes'  data-query_orderby='date'  data-query_order='DESC'  data-caption_elements='title'  data-caption_styling=''  data-caption_display='always'  data-img_copyright=''  data-size='fixed masonry'  data-orientation=''  data-image_size='masonry'  data-gap='large'  data-columns='flexible'  data-av-desktop-columns=''  data-av-medium-columns=''  data-av-small-columns=''  data-av-mini-columns=''  data-items='6'  data-paginate='load_more'  data-color=''  data-custom_bg=''  data-img_copyright_font=''  data-av-desktop-font-img_copyright_font=''  data-av-medium-font-img_copyright_font=''  data-av-small-font-img_copyright_font=''  data-av-mini-font-img_copyright_font=''  data-img_copyright_color=''  data-img_copyright_bg=''  data-animation='active'  data-animation_duration=''  data-animation_custom_bg_color=''  data-animation_custom_bg_color_multi_list=''  data-animation_z_index_curtain='100'  data-overlay_fx='active'  data-img_scrset=''  data-lazy_loading='disabled'  data-av-desktop-hide=''  data-av-medium-hide=''  data-av-small-hide=''  data-av-mini-hide=''  data-alb_description=''  data-id=''  data-custom_class=''  data-template_class=''  data-av_uid=''  data-sc_version='1.0'  data-ids=''  data-action=''  data-offset='0'  data-container_links='active'  data-link_dest=''  data-lightbox_text=''  data-container_class='av-masonry-entries'  data-auto_ratio='1.7'  data-set_breadcrumb='1'  data-custom_markup=''  data-taxonomy='category'  data-categories=''  data-avno='35da0df6fc'>Load more<\/a><\/div>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Monsieur Dupont a pass\u00e9 toute sa vie \u00e0 b\u00e2tir et \u00e0 faire fructifier sa menuiserie. Aujourd\u2019hui, il se demande comment assurer sa p\u00e9rennit\u00e9 tout en profitant, si possible, d\u2019une fiscalit\u00e9 attrayante.<\/p>\n","protected":false},"menu_order":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"class_list":["post-9666","actualites","type-actualites","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment transformer son entreprise en soci\u00e9t\u00e9 commerciale - swisNot - Le r\u00e9seau notarial suisse<\/title>\n<meta name=\"description\" content=\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\" \/>\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.swisnot.ch\/en\/actualites\/comment-transformer-son-entreprise-en-societe-commerciale\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment transformer son entreprise en soci\u00e9t\u00e9 commerciale - 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