{"id":299,"date":"2021-06-12T12:08:00","date_gmt":"2021-06-12T10:08:00","guid":{"rendered":"http:\/\/breputatzt.cluster026.hosting.ovh.net\/blog\/?p=299"},"modified":"2024-06-12T12:52:20","modified_gmt":"2024-06-12T10:52:20","slug":"la-sasu-une-souplesse-finement-orchestree","status":"publish","type":"post","link":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/2021\/06\/12\/la-sasu-une-souplesse-finement-orchestree\/","title":{"rendered":"La SASU : une souplesse finement orchestr\u00e9e"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Temps de lecture\u00a0: <\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\n<p><strong>La SASU est une soci\u00e9t\u00e9 par action simplifi\u00e9e unipersonnelle ce qui signifie qu\u2019elle comporte un associ\u00e9 unique. La qualit\u00e9 de personne physique ou morale de\u00a0l\u2019associ\u00e9 personne unique\u00a0importe peu, une soci\u00e9t\u00e9 peut donc cr\u00e9er une SASU.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"qu-est-ce-qu-une-sasu-et-comment-na-t-elle-\">Qu\u2019est-ce qu\u2019une SASU et comment na\u00eet-elle ?<\/h3>\n\n\n\n<p>Elle peut na\u00eetre de la r\u00e9union des actions de la SAS en une seule main , dans le cas d\u2019une succession ou d\u2019un rachat d\u2019action par exemple ou en effectuant seul une cr\u00e9ation de soci\u00e9t\u00e9.Le capital social de la SASU est compos\u00e9 d\u2019actions et aucun capital minimum n\u2019est requis. L\u2019associ\u00e9 unique pourra donc librement choisir le montant qu\u2019il voudra affecter \u00e0 la constitution de sa soci\u00e9t\u00e9.\u00a0La cr\u00e9ation de la SASU\u00a0ne n\u00e9cessite pas l\u2019emploi d\u2019un important budget.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"le-fonctionnement-de-la-sasu\">Le fonctionnement de la SASU<\/h3>\n\n\n\n<p>Elle ne comporte qu\u2019un seul associ\u00e9 qui prend toutes les d\u00e9cisions importantes de la soci\u00e9t\u00e9 de mani\u00e8re unilat\u00e9rale et dispose au minimum d\u2019un pr\u00e9sident. L\u2019associ\u00e9 unique doit approuver les comptes annuels de la soci\u00e9t\u00e9. L\u2019approbation des comptes suit une proc\u00e9dure simplifi\u00e9e : d\u00e9p\u00f4t des comptes annuels, de la d\u00e9cision d\u2019affectation des r\u00e9sultats et de l\u2019inventaire. En revanche les SASU n\u2019ont pas \u00e0 d\u00e9poser de rapport de gestion.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"les-avantages-de-la-forme-sociale-de-la-sasu\">Les avantages de la forme sociale de la SASU<\/h3>\n\n\n\n<p>Le choix de la SASU\u00a0vous permettra de limiter la responsabilit\u00e9 de l\u2019associ\u00e9 unique en ceci que son patrimoine personnel sera distinct de celui professionnel. Cette limitation est int\u00e9ressante car un cr\u00e9ancier qui voudra vous poursuivre ne pourra pas \u00e9tendre l\u2019assiette de son gage sur vos biens personnels si les biens de votre entreprise ne suffisent pas \u00e0 le d\u00e9sint\u00e9resser. Cette limitation de principe est en pratique assez floue, les cr\u00e9anciers ayant tendance \u00e0 demander des garanties personnelles \u00e0 l\u2019associ\u00e9 unique en contrepartie des pr\u00eats consentis.<br>Sa souplesse permet de la transformer en SAS par son ouverture \u00e0 de nouveaux associ\u00e9s ou de revenir \u00e0 la forme unipersonnelle en cas de r\u00e9union des actions en une seule main. Sa forme s\u2019adapte ais\u00e9ment \u00e0 l\u2019\u00e9volution de la structure de la soci\u00e9t\u00e9 : on peut facilement c\u00e9der ses actions avec l\u2019avantage d\u2019un impact fiscal r\u00e9duit (droit d\u2019enregistrement de 0,10% du prix de vente) ou la transformer en d\u2019autres formes sociales. Le r\u00e9gime social du pr\u00e9sident de la SASU est similaire \u00e0 celui d\u2019un salari\u00e9, par contre ses cotisations seront plus \u00e9lev\u00e9es que celles du g\u00e9rant de l\u2019EURL. Il est aussi possible de ne pas soumettre les dividendes vers\u00e9s \u00e0 l\u2019associ\u00e9 unique \u00e0 des cotisations sociales. La SASU est en principe soumise au r\u00e9gime fiscal de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s cela signifie que ses b\u00e9n\u00e9fices sont impos\u00e9s \u00e9ventuellement pour une partie d\u2019entre eux au taux r\u00e9duit de 15% et pour l\u2019autre partie au taux de 33,33%. En choisissant l\u2019option \u00ab IR \u00bb les b\u00e9n\u00e9fices peuvent \u00eatre impos\u00e9s directement au nom de l\u2019associ\u00e9 unique.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"comment-cr-er-une-sasu-\">Comment cr\u00e9er une SASU ?<\/h3>\n\n\n\n<p>Diverses solutions se posent \u00e0 vous lors de la cr\u00e9ation d\u2019une soci\u00e9t\u00e9. Vous avez bien entendu la possibilit\u00e9 de r\u00e9aliser les statuts de votre soci\u00e9t\u00e9 seul, cependant nous vous le d\u00e9conseillons fortement. S\u2019offre alors \u00e0 vous la possibilit\u00e9 de faire appel \u00e0 un avocat ou\u00a0de passer par une LegalTech, ces startups qui r\u00e9volutionnent le droit en le digitalisant. Cette seconde solution vous permet de b\u00e9n\u00e9ficier de documents juridiques sur-mesure et de qualit\u00e9s \u00e0 moindre co\u00fbt. Vous \u00eates accompagn\u00e9s par des experts en cr\u00e9ation d\u2019entreprise et serez dirig\u00e9 vers un avocat partenaire uniquement pour les documents juridiques les plus complexes.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Temps de lecture\u00a0: <\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>La SASU est une soci\u00e9t\u00e9 par action simplifi\u00e9e unipersonnelle ce qui signifie qu\u2019elle comporte un associ\u00e9 unique. La qualit\u00e9 de personne physique ou morale de\u00a0l\u2019associ\u00e9 personne unique\u00a0importe peu, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":300,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ub_ctt_via":"","_uag_custom_page_level_css":"","fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[35],"tags":[22],"class_list":["post-299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-donnees-entreprises","tag-cadre-legal-reglementaire"],"featured_image_src":"https:\/\/pages.b-reputation.com\/wp-content\/uploads\/2024\/06\/la-sasu-une-souplesse-finement-orchestree.png","author_info":{"display_name":"Margaux Blanc","author_link":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/author\/mblanc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La SASU : une souplesse finement orchestr\u00e9e - B-REPUTATION<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/b-reputation.com\/fr\/blog\/index.php\/2021\/06\/12\/la-sasu-une-souplesse-finement-orchestree\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La SASU : une souplesse finement orchestr\u00e9e - B-REPUTATION\" \/>\n<meta property=\"og:description\" content=\"Temps de lecture\u00a0:  2 minutesLa SASU est une soci\u00e9t\u00e9 par action simplifi\u00e9e unipersonnelle ce qui signifie qu\u2019elle comporte un associ\u00e9 unique. 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La qualit\u00e9 de personne physique ou morale de\u00a0l\u2019associ\u00e9 personne unique\u00a0importe peu, [&hellip;]","_links":{"self":[{"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/posts\/299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/comments?post=299"}],"version-history":[{"count":1,"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/posts\/299\/revisions"}],"predecessor-version":[{"id":301,"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/posts\/299\/revisions\/301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/media\/300"}],"wp:attachment":[{"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/media?parent=299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/categories?post=299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/wp-json\/wp\/v2\/tags?post=299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}