{"id":1860,"date":"2025-04-12T21:53:41","date_gmt":"2025-04-12T19:53:41","guid":{"rendered":"https:\/\/thelineavocats.fr\/?p=1860"},"modified":"2025-11-02T21:55:43","modified_gmt":"2025-11-02T20:55:43","slug":"alerte-info-selarl-et-remuneration-des-associes","status":"publish","type":"post","link":"https:\/\/thelineavocats.fr\/en\/articles\/alerte-info-selarl-et-remuneration-des-associes\/","title":{"rendered":"ALERTE INFO SELARL et REMUNERATION DES ASSOCIES"},"content":{"rendered":"
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Le Conseil d’\u00c9tat censure partiellement, par d\u00e9cision du 8 avril 2025, la doctrine administrative sur la fiscalit\u00e9 des r\u00e9mun\u00e9rations des g\u00e9rants de SELARL et SELCA.<\/span>
<\/span>
<\/span>Le Conseil National des Barreaux avait exerc\u00e9 un recours contre les commentaires administratifs publi\u00e9s par l’administration fiscale en d\u00e9cembre 2023, relatifs \u00e0 la distinction entre les r\u00e9mun\u00e9rations li\u00e9es \u00e0 la fonction de g\u00e9rant et celles li\u00e9es \u00e0 l’exercice de l’activit\u00e9 lib\u00e9rale.<\/span>
<\/span>
<\/span>Ce qu’il faut retenir :<\/span>
<\/span>– la distinction entre r\u00e9mun\u00e9ration de g\u00e9rance (imposition en traitements et salaires) et r\u00e9mun\u00e9ration lib\u00e9rale (imposition en BNC) est valid\u00e9e ;<\/span>
<\/span>– la r\u00e8gle pratique des 5% au titre de la r\u00e9mun\u00e9ration de g\u00e9rance est annul\u00e9e ;<\/span>
<\/span>– certaines t\u00e2ches administratives ne peuvent \u00eatre consid\u00e9r\u00e9es comme inh\u00e9rentes \u00e0 l’activit\u00e9 lib\u00e9rale (facturation, prise de RDV …) et doivent donc entrer dans la partie \u00ab\u00a0g\u00e9rance\u00a0\u00bb.<\/span>
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<\/span>Rappelons que l’interpr\u00e9tation stricte de la loi conduit \u00e0 ne pas soumettre \u00e0 cette r\u00e8gle les associ\u00e9s de SARL… Nos clients, bien conseill\u00e9s, et structur\u00e9s sous cette forme, peuvent donc dormir tranquille <\/span>\ud83d\udc4c<\/span>
<\/span>
<\/span>Ce sujet fera certainement l’objet d’un abondant contentieux…\u00e0 suivre donc !<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Le Conseil d’\u00c9tat censure partiellement, par d\u00e9cision du 8 avril 2025, la doctrine administrative sur la fiscalit\u00e9 des r\u00e9mun\u00e9rations des g\u00e9rants de SELARL et SELCA.<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,22],"tags":[],"class_list":["post-1860","post","type-post","status-publish","format-standard","hentry","category-levee-de-fonds","category-fiscalite-entreprises"],"_links":{"self":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/1860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=1860"}],"version-history":[{"count":0,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/posts\/1860\/revisions"}],"wp:attachment":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=1860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/categories?post=1860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/tags?post=1860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}