{"id":1430,"date":"2015-03-13T17:42:00","date_gmt":"2015-03-13T16:42:00","guid":{"rendered":"https:\/\/www.legalife.fr\/blog\/?p=1430"},"modified":"2016-04-20T10:16:17","modified_gmt":"2016-04-20T09:16:17","slug":"quelle-forme-de-societe-choisir","status":"publish","type":"post","link":"https:\/\/www.legalife.fr\/guides-juridiques\/quelle-forme-de-societe-choisir\/","title":{"rendered":"Quelle forme de soci\u00e9t\u00e9 choisir ?"},"content":{"rendered":"

Vous souhaitez cr\u00e9er une soci\u00e9t\u00e9 mais vous ne savez pas quelle forme choisir, voici un tableau synth\u00e9tique des principales diff\u00e9rences entre une EURL, SARL, SAS, SASU et une SA.<\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
 <\/th>EURL<\/th>SARL<\/th>SASU<\/th>SAS<\/th>SA<\/th>\n<\/tr>\n<\/thead>\n
Nombre minimum d'associ\u00e9<\/td>1<\/td>2<\/td>1<\/td>1<\/td>2<\/td>\n<\/tr>\n
Nombre maximum d'associ\u00e9<\/td>1<\/td>100<\/td>1<\/td>Pas de limite<\/td>Pas de limite<\/td>\n<\/tr>\n
Possibilit\u00e9 de d\u00e9membrement<\/td>Personne physique ou personne morale<\/td>Personne physique ou personne morale<\/td>Personne physique ou personne morale<\/td>Personne physique ou personne morale<\/td>Personne physique ou personne morale<\/td>\n<\/tr>\n
Montant minimum du capital social<\/td>Pas de montant minimum<\/td>Pas de montant minimum<\/td>Pas de montant minimum<\/td>Pas de montant minimum<\/td>37 000 \u20ac<\/td>\n<\/tr>\n
Conditions de lib\u00e9ration du capital social<\/td>20% lib\u00e9r\u00e9 \u00e0 l'immatriculation, solde lib\u00e9r\u00e9 dans les 5 ans<\/td>50% lib\u00e9r\u00e9 \u00e0 l'immatriculation, solde lib\u00e9r\u00e9 dans les 5 ans<\/td>\n<\/tr>\n
Imp\u00f4t soci\u00e9t\u00e9<\/td>IR sauf option IS d\u00e9finitive<\/td>IR sauf option IS \/ IR pour les SARL de famille<\/td>IS<\/td>IS<\/td>IS<\/td>\n<\/tr>\n
Dirigeant<\/td>Un g\u00e9rant qui est une personne physique associ\u00e9e ou non<\/td>Un g\u00e9rant qui est une personne physique associ\u00e9e ou non<\/td>Un pr\u00e9sident unique ou accompagn\u00e9 (libert\u00e9 statutaire)<\/td>Un pr\u00e9sident unique ou accompagn\u00e9 (libert\u00e9 statutaire)<\/td>SA \u00e0 CA : Pr\u00e9sident-Directeur G\u00e9n\u00e9ral ou Directeur G\u00e9n\u00e9ral.
\nSA \u00e0 directoire : Les membres du directoire<\/td>\n<\/tr>\n
Prise de d\u00e9cisions<\/td>S'il s'agit d'un g\u00e9rant associ\u00e9 unique, il prend toutes les d\u00e9cisions
\n
\nS'il s'agit d'un g\u00e9rant tiers, l'associ\u00e9 unique prend certaines d\u00e9cisions<\/td>		La g\u00e9rance r\u00e9alise tous les actes de gestion courante
\n
\nLes autres d\u00e9cisions sont prises par l'assembl\u00e9e g\u00e9n\u00e9rale des associ\u00e9s. Les d\u00e9cisions sont valablement prises lorsque les votes pour repr\u00e9sentent des associ\u00e9s d\u00e9tenant plus de 50% des voix
\n
\nLes d\u00e9cisions importantes sont adopt\u00e9es \u00e0 la majorit\u00e9 des deux tiers<\/td>		Libert\u00e9 statutaire<\/td>Libert\u00e9 statutaire<\/td>D\u00e9cisions prises \u00e0 la majorit\u00e9 des actions d\u00e9tenues ou repr\u00e9sent\u00e9es<\/td>\n<\/tr>\n
R\u00e9gime fiscal du dirigeant<\/td>IR ou TS si IS<\/td>TS<\/td>TS<\/td>TS<\/td>P-DG ou DG sont soumis au TS ainsi que les membres du directoire<\/td>\n<\/tr>\n
R\u00e9gime social du dirigeant<\/td>Si le g\u00e9rant est associ\u00e9 unique : TNS
\n
\nSi le g\u00e9rant est un tiers : assimil\u00e9 salari\u00e9<\/td>		Si le g\u00e9rant est minoritaire ou \u00e9galitaire : assimil\u00e9 salari\u00e9
\n
\nSi le g\u00e9rant est majoritaire : TNS<\/td>		Pr\u00e9sident : assimil\u00e9 salari\u00e9<\/td>PDG, DG ou membres du directoire : assimil\u00e9s salari\u00e9
\n
\nAutres membres du CA : en principe non r\u00e9mun\u00e9r\u00e9s, jetons de pr\u00e9sence non soumis \u00e0 contributions sociales<\/td>\n<\/tr>\n
R\u00e9gime social des associ\u00e9s<\/td>Travailleur non salari\u00e9 (TNS)<\/td>Travailleur non salari\u00e9 (TNS) sauf si existence d'un contrat de travail<\/td>\n<\/tr>\n
Commissaire aux comptes<\/td>Oui si deux conditions remplies sur les trois suivantes:
\n
\nBilan annuel sup\u00e9rieur \u00e0 1,55 millions d'euros
\n
\nChiffre d'affaires HT sup\u00e9rieur \u00e0 3,1 millions d'euros
\n
\nEntreprise ayant plus de 50 salari\u00e9s<\/td>		Oui si deux conditions sont remplies sur les trois suivantes:
\n
\nBilan annuel sup\u00e9rieur \u00e0 1 million d'euros
\n
\nChiffre d'affaires HT sup\u00e9rieur \u00e0 2 millions d'euros
\n
\nEntreprise ayant plus de 20 salari\u00e9s<\/td>		Oui<\/td>\n<\/tr>\n
D\u00e9ductibilit\u00e9 de la r\u00e9mun\u00e9ration du dirigeant ?<\/td>Si IS oui<\/td>Si IS oui<\/td>Oui<\/td>Oui<\/td>Oui<\/td>\n<\/tr>\n
Transmission de la soci\u00e9t\u00e9<\/td>Droits d'enregistrement tax\u00e9s \u00e0 3% apr\u00e8s abattement de 23 000 euros<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

Si vous souhaitez r\u00e9diger vos statuts de SAS sur LegaLife<\/a>, cela vous prendra quelques minutes !<\/p>\n

\"creation<\/a><\/p>\n\n

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\n 4.7\/5 - (33 votes) <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Vous souhaitez cr\u00e9er une soci\u00e9t\u00e9 mais vous ne savez pas quelle forme choisir, voici un tableau synth\u00e9tique des principales diff\u00e9rences entre une EURL, SARL, SAS, SASU et une SA. Si vous souhaitez r\u00e9diger vos statuts de SAS sur LegaLife, cela vous prendra quelques minutes ! 4.7\/5 – (33 votes)<\/p>\n","protected":false},"author":3,"featured_media":1229,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[413],"tags":[98,46,119,77,40,105],"yoast_head":"\nQuelle forme de soci\u00e9t\u00e9 choisir ? - LegaLife<\/title>\n<meta name=\"description\" content=\"Vous souhaitez cr\u00e9er une soci\u00e9t\u00e9 mais vous ne savez pas quelle forme choisir, voici un tableau synth\u00e9tique des principales diff\u00e9rences entre une EURL, SARL, SAS, SASU et une SA.\" \/>\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.legalife.fr\/guides-juridiques\/quelle-forme-de-societe-choisir\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quelle forme de soci\u00e9t\u00e9 choisir ? 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