{"id":309,"date":"2022-02-12T14:15:00","date_gmt":"2022-02-12T13:15:00","guid":{"rendered":"http:\/\/breputatzt.cluster026.hosting.ovh.net\/blog\/?p=309"},"modified":"2024-06-12T15:16:47","modified_gmt":"2024-06-12T13:16:47","slug":"les-demarches-a-effectuer-lors-dune-cession-de-parts-sociales","status":"publish","type":"post","link":"https:\/\/b-reputation.com\/fr\/blog\/index.php\/2022\/02\/12\/les-demarches-a-effectuer-lors-dune-cession-de-parts-sociales\/","title":{"rendered":"Les d\u00e9marches \u00e0 effectuer lors d\u2019une cession de parts sociales"},"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>Une\u00a0cession de parts sociales\u00a0est souvent envisag\u00e9e dans une soci\u00e9t\u00e9. Cette op\u00e9ration permet notamment d\u2019accueillir un nouvel associ\u00e9 \u00e0 bord. En lui c\u00e9dant une partie des parts sociales, l\u2019acqu\u00e9reur devient associ\u00e9 et pourra participer aux d\u00e9cisions prises par la soci\u00e9t\u00e9. Une cession de parts est \u00e9galement envisag\u00e9e lorsqu\u2019un des associ\u00e9s souhaite quitter la soci\u00e9t\u00e9. Il c\u00e8de alors toutes ses parts aux autres associ\u00e9s ou \u00e0 une personne ext\u00e9rieure. La cession de parts sociales concerne des soci\u00e9t\u00e9s de type SARL, EURL ou encore SCI.<br>Les d\u00e9marches \u00e0 r\u00e9aliser n\u00e9cessitent dans certains cas, de recueillir l\u2019agr\u00e9ment des autres associ\u00e9s. Nous faisons donc le point sur la proc\u00e9dure de cession des parts sociales, ses cons\u00e9quences pour la soci\u00e9t\u00e9 et la fiscalit\u00e9 applicable.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cession-libre-ou-cession-soumise-agr-ment\">Cession libre ou cession soumise \u00e0 agr\u00e9ment<\/h2>\n\n\n\n<p>On distingue&nbsp;<strong>deux modalit\u00e9s diff\u00e9rentes de cession<\/strong>&nbsp;selon la qualit\u00e9 de l\u2019acqu\u00e9reur. Lorsque le cessionnaire est un proche de l\u2019associ\u00e9, c\u2019est \u00e0 dire un conjoint ou un descendant, la cession est dite libre. L\u2019associ\u00e9 c\u00e9dant peut donc \u00e9tablir librement une convention de cession avec l\u2019acqu\u00e9reur. Il n\u2019est pas n\u00e9cessaire de demander l\u2019accord des autres associ\u00e9s.<br>Lorsque l\u2019acqu\u00e9reur n\u2019est pas une de ces personnes mais un tiers \u00e0 la soci\u00e9t\u00e9, il faudra recueillir l\u2019agr\u00e9ment des autres associ\u00e9s. Cette clause d\u2019agr\u00e9ment est pr\u00e9vue dans les statuts de la soci\u00e9t\u00e9. Elle est destin\u00e9e \u00e0 prot\u00e9ger la soci\u00e9t\u00e9 de l\u2019entr\u00e9e de personnes ext\u00e9rieures qui n\u2019auraient pas leur place dans la soci\u00e9t\u00e9.<br>La clause d\u2019agr\u00e9ment peut \u00e9galement concerner le sort des parts sociales lors du d\u00e9c\u00e8s d\u2019un des associ\u00e9s. Dans ce cas, les associ\u00e9s restants devront agr\u00e9er les h\u00e9ritiers de l\u2019associ\u00e9 d\u00e9c\u00e9d\u00e9 avant que ceux-ci puissent acqu\u00e9rir la qualit\u00e9 d\u2019associ\u00e9.<br>En cas de refus d\u2019agr\u00e9ment, l\u2019associ\u00e9 qui souhaite partir ne doit pas \u00eatre bloqu\u00e9. Ainsi, il faudra retrouver un autre acqu\u00e9reur (tiers ou associ\u00e9) ou bien proc\u00e9der \u00e0 une r\u00e9duction de capital.<br>Remarque : seules les parts enti\u00e8rement lib\u00e9r\u00e9es peuvent \u00eatre c\u00e9d\u00e9es.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"-tablir-une-convention-de-cession-de-parts-sociales\">\u00c9tablir une convention de cession de parts sociales<\/h2>\n\n\n\n<p>Une cession de parts sociales est soumise \u00e0 l\u2019<strong>\u00e9tablissement d\u2019un \u00e9crit<\/strong>. Cet acte de cession de parts doit d\u00e9tailler les modalit\u00e9s de la cession ainsi que les conditions de paiement. Mais auparavant, les associ\u00e9s doivent se r\u00e9unir en assembl\u00e9e g\u00e9n\u00e9rale pour agr\u00e9er le projet de cession. Une fois l\u2019autorisation accord\u00e9e, la cession peut \u00eatre r\u00e9alis\u00e9e.<br>Dans cet acte de cession, doivent appara\u00eetre l\u2019identit\u00e9 du c\u00e9dant et du cessionnaire. Il faut \u00e9tablir la date du transfert des parts, la valeur nominale des parts, le nombre de parts c\u00e9d\u00e9es ainsi que le prix de cession. Il faut ensuite se rapprocher du service des imp\u00f4ts et du greffe pour finaliser la cession.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"enregistrer-la-cession-aux-imp-ts-et-effectuer-les-formalit-s-de-cession-aupr-s-du-greffe\">Enregistrer la cession aux imp\u00f4ts et effectuer les formalit\u00e9s de cession aupr\u00e8s du greffe<\/h2>\n\n\n\n<p>Il faut tout d\u2019abord\u00a0<strong>enregistrer la cession aux imp\u00f4ts<\/strong>. Le droit d\u2019enregistrement d\u00fb correspondant \u00e0 3 % du montant de la cession. S\u2019il s\u2019agit d\u2019une SCI, ce sera 5% du montant. Dans tous les cas, il faut appliquer un abattement de 23 000 \u20ac, calcul\u00e9 de la mani\u00e8re suivante : 23 000 divis\u00e9 par le nombre total de parts sociales.<br>Une fois l\u2019acte de cession enregistr\u00e9, il faut d\u00e9poser un dossier au greffe. Ce dossier comprendra un exemplaire de l\u2019acte de cession, une copie du proc\u00e8s-verbal de la d\u00e9cision de l\u2019assembl\u00e9e et un exemplaire des statuts certifi\u00e9 conforme. Il faudra joindre le r\u00e8glement des frais de greffe de 15,44 \u20ac.<\/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>Une\u00a0cession de parts sociales\u00a0est souvent envisag\u00e9e dans une soci\u00e9t\u00e9. Cette op\u00e9ration permet notamment d\u2019accueillir un nouvel associ\u00e9 \u00e0 bord. En lui c\u00e9dant une partie des parts sociales, l\u2019acqu\u00e9reur [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":310,"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-309","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\/les-demarches-a-effectuer-cession-de-parts-sociales.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>Les d\u00e9marches \u00e0 effectuer lors d\u2019une cession de parts sociales - 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\/2022\/02\/12\/les-demarches-a-effectuer-lors-dune-cession-de-parts-sociales\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les d\u00e9marches \u00e0 effectuer lors d\u2019une cession de parts sociales - B-REPUTATION\" \/>\n<meta property=\"og:description\" content=\"Temps de lecture\u00a0:  2 minutesUne\u00a0cession de parts sociales\u00a0est souvent envisag\u00e9e dans une soci\u00e9t\u00e9. 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Cette op\u00e9ration permet notamment d\u2019accueillir un nouvel associ\u00e9 \u00e0 bord. 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