{"id":1269,"date":"2021-01-26T16:31:07","date_gmt":"2021-01-26T15:31:07","guid":{"rendered":"https:\/\/startupbutler.ch\/valiant\/les-formes-juridiques\/"},"modified":"2021-01-26T16:31:07","modified_gmt":"2021-01-26T15:31:07","slug":"les-formes-juridiques","status":"publish","type":"page","link":"https:\/\/startupbutler.ch\/fr\/valiant\/les-formes-juridiques\/","title":{"rendered":"Les formes juridiques"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbStartupButler Header\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.8″ background_color=\u00a0\u00bb#f3f3f3″][et_pb_row column_structure=\u00a0\u00bb3_5,2_5″ _builder_version=\u00a0\u00bb4.4.8″ custom_padding=\u00a0\u00bb15px||15px||false|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5″ _builder_version=\u00a0\u00bb4.4.8″][et_pb_text admin_label=\u00a0\u00bbProfessionell. Preiswert. Transparent.\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.8″ text_font=\u00a0\u00bbNumans|700|||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#004350″ text_font_size=\u00a0\u00bb1.5em\u00a0\u00bb custom_margin=\u00a0\u00bb20px||||false|false\u00a0\u00bb]<\/p>\n

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Les formes juridiques<\/h1>\n

Les formes juridiques les plus courantes en Suisse sont la soci\u00e9t\u00e9 anonyme (SA), la Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl), l\u2019entreprise individuelle et la soci\u00e9t\u00e9 en nom collectif (SNC). Le tableau suivant vous indique les principales diff\u00e9rences.<\/p>\n

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 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/th>\nS\u00c0RL<\/th>\nSA<\/th>\nENTREPRISE INDIVIDUELLE<\/th>\nSOCI\u00c9T\u00c9 EN NOM COLLECTIF<\/th>\n<\/tr>\n<\/thead>\n
Capital<\/td>\nMin. 20 000.- CHF<\/td>\nMin. 100 000.- CHF (dont au moins 50 000.- CHF lib\u00e9r\u00e9s)<\/td>\nPas de capital investi<\/td>\nPas de capital investi<\/td>\n<\/tr>\n
Responsabilit\u00e9<\/td>\nPas de responsabilit\u00e9 personnelle<\/td>\nPas de responsabilit\u00e9 personnelle<\/td>\nResponsabilit\u00e9 personnelle et illimit\u00e9e<\/td>\nResponsabilit\u00e9 personnelle et illimit\u00e9e<\/td>\n<\/tr>\n
Nom<\/td>\n\u00abNom de fantaisie\u00bb + S\u00e0rl<\/td>\n\u00abNom de fantaisie\u00bb + SA<\/td>\n\u00abNom de fantaisie\u00bb + nom de famille<\/td>\n\u00abNom de fantaisie\u00bb + SNC<\/td>\n<\/tr>\n
Nombre de personnes<\/td>\nMin. 1 personne<\/td>\nMin. 1 personne<\/td>\n1 personne<\/td>\nMin. 2 personnes<\/td>\n<\/tr>\n
Comptabilit\u00e9<\/td>\nToujours comptabilit\u00e9 en partie double<\/td>\nToujours comptabilit\u00e9 en partie double<\/td>\nComptabilit\u00e9 en partie double \u00e0 partir d\u2019un chiffre d\u2019affaires de 500 000.- CHF<\/td>\nComptabilit\u00e9 en partie double \u00e0 partir d\u2019un chiffre d\u2019affaires de 500 000.- CHF<\/td>\n<\/tr>\n
Participation<\/td>\nPossible<\/td>\nPossible<\/td>\nImpossible<\/td>\nPossible<\/td>\n<\/tr>\n
Imp\u00f4ts<\/td>\nD\u00e9claration d\u2019imp\u00f4ts s\u00e9par\u00e9e; seulement les parts sociales dans la d\u00e9claration d\u2019imp\u00f4ts priv\u00e9e<\/td>\nD\u00e9claration d\u2019imp\u00f4ts s\u00e9par\u00e9e; seulement les actions dans la d\u00e9claration d\u2019imp\u00f4ts priv\u00e9e<\/td>\nImp\u00f4t sur le b\u00e9n\u00e9fice dans la d\u00e9claration d\u2019imp\u00f4ts priv\u00e9e<\/td>\nImp\u00f4t sur le b\u00e9n\u00e9fice dans les d\u00e9clarations d\u2019imp\u00f4ts priv\u00e9es<\/td>\n<\/tr>\n
AVS<\/td>\nLe salaire est d\u00e9terminant<\/td>\nLe salaire est d\u00e9terminant<\/td>\nLe b\u00e9n\u00e9fice est d\u00e9terminant<\/td>\nLe b\u00e9n\u00e9fice est d\u00e9terminant<\/td>\n<\/tr>\n
Avantages<\/td>\n\n
    \n
  • Pas de responsabilit\u00e9<\/li>\n
  • Transmission de la soci\u00e9t\u00e9 possible<\/li>\n
  • Capital minimum faible<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • Pas de responsabilit\u00e9<\/li>\n
  • Transmission de la soci\u00e9t\u00e9 possible<\/li>\n
  • Anonymat<\/li>\n
  • tr\u00e8s accept\u00e9e<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • cr\u00e9ation peu on\u00e9reuse<\/li>\n
  • pas besoin de capital<\/li>\n
  • possibilit\u00e9 de retirer l\u2019argent de la caisse de pension<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • cr\u00e9ation peu on\u00e9reuse<\/li>\n
  • pas besoin de capital<\/li>\n
  • possibilit\u00e9 de retirer l\u2019argent de la caisse de pension<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Inconv\u00e9nients<\/td>\n\n
    \n
  • pas d\u2019anonymat<\/li>\n
  • moins accept\u00e9e que SA<\/li>\n
  • double imposition<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • besoins en capitaux \u00e9lev\u00e9s<\/li>\n
  • double imposition<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • responsabilit\u00e9 personnelle<\/li>\n
  • transmission impossible<\/li>\n
  • pas de possibilit\u00e9 de retirer l\u2019argent de l\u2019AVS<\/li>\n<\/ul>\n<\/td>\n
\n