{"id":16239,"date":"2019-06-13T07:30:43","date_gmt":"2019-06-13T06:30:43","guid":{"rendered":"https:\/\/blog.legalvision.fr\/?p=16239"},"modified":"2024-02-07T14:50:24","modified_gmt":"2024-02-07T13:50:24","slug":"liberation-du-capital-social-tout-savoir","status":"publish","type":"post","link":"https:\/\/www.legalvision.fr\/guides-juridiques\/creer-son-entreprise\/liberation-du-capital-social-tout-savoir\/","title":{"rendered":"Lib\u00e9ration du capital social : Mode d&#8217;emploi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"16239\" class=\"elementor elementor-16239\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1aadb9f e-flex e-con-boxed e-con e-parent\" data-id=\"1aadb9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4df37ef elementor-widget elementor-widget-text-editor\" data-id=\"4df37ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">La\u00a0lib\u00e9ration\u00a0du\u00a0capital social\u00a0est une \u00e9tape fondamentale pour toutes les soci\u00e9t\u00e9s. Elle consiste dans le versement de la somme d&rsquo;argent ou la remise du bien promis repr\u00e9sentant la valeur des\u00a0<a href=\"https:\/\/blog.legalvision.fr\/2017\/02\/13\/formalites-cession-de-parts-sociales-sarl\/\">titres\u00a0sociaux.<\/a><\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">L&rsquo;article 1843-3 du code civil dispose que \u00ab\u00a0<em>chaque associ\u00e9 est d\u00e9biteur envers la soci\u00e9t\u00e9 de tout ce qu&rsquo;il a promis de lui apporter en nature, en num\u00e9raire ou en industrie<\/em>\u00bb.<\/p><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\">Toutefois, les conditions et modalit\u00e9s de la lib\u00e9ration du capital social varient d&rsquo;une soci\u00e9t\u00e9 \u00e0 l&rsquo;autre, en fonction du type d&rsquo;apport et de la forme sociale.<\/p><h3 style=\"font-family: Montserrat, sans-serif; font-weight: var( --e-global-typography-accent-font-weight ); font-size: var( --e-global-typography-accent-font-size ); letter-spacing: normal; line-height: var( --e-global-typography-accent-line-height ); text-transform: none; font-style: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;\"><span style=\"font-weight: var(--heading--font-weight-strong);\">Sommaire :\u00a0<\/span><\/h3><p style=\"line-height: var(--wp--typography--line-height,var(--global--line-height-body)); font-family: var(--e-global-typography-primary-font-family);\"><a href=\"https:\/\/www.legalvision.fr\/guides-juridiques\/?p=16239&amp;elementor-preview=16239&amp;ver=1707312971#1\">Les conditions et modalit\u00e9s de la lib\u00e9ration du capital social<\/a><br \/><a href=\"https:\/\/www.legalvision.fr\/guides-juridiques\/?p=16239&amp;elementor-preview=16239&amp;ver=1707312971#2\">La 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l\u00e9gale<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7a00368f e-flex e-con-boxed e-con e-parent\" data-id=\"7a00368f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fa086a6 elementor-widget elementor-widget-text-editor\" data-id=\"2fa086a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 id=\"1\">\u00a0<\/h2><h2 id=\"1\">\u00a0<\/h2><h2 id=\"1\">Les conditions et modalit\u00e9s de la lib\u00e9ration du capital social<\/h2><h3>La d\u00e9finition du capital social<\/h3><p>Le\u00a0<a href=\"https:\/\/blog.legalvision.fr\/2018\/04\/13\/capital-social\/\">capital social\u00a0<\/a>correspond \u00e0 la somme des valeurs d&rsquo;origine apport\u00e9es par les associ\u00e9s \u00e0 la soci\u00e9t\u00e9. Ces valeurs sont mises \u00e0 la disposition de la soci\u00e9t\u00e9 par les associ\u00e9s sous forme d&rsquo;apports en num\u00e9raire ou en nature.<\/p><p>Il convient de distinguer le capital social de\u00a0l&rsquo;actif (c&rsquo;est-\u00e0-dire\u00a0tous\u00a0les biens qui constituent le patrimoine \u00e0 un moment donn\u00e9). Il ne se confond pas non plus avec la notion des\u00a0fonds propres, qui englobe des sommes telles que celles qui font l&rsquo;objet de\u00a0r\u00e9serves.<\/p><h3><strong>\u00a0<\/strong><\/h3><h3><strong>La lib\u00e9ration imm\u00e9diate des apports en nature<\/strong><\/h3><p>Quelle que soit la forme sociale, les apports en nature doivent \u00eatre int\u00e9gralement lib\u00e9r\u00e9s.<\/p><p>Ainsi, pour les<strong> soci\u00e9t\u00e9s par actions <\/strong>(SA), les apports doivent \u00eatre lib\u00e9r\u00e9s:<\/p><ul><li>d\u00e9s leur \u00e9mission ou,<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>au plus tard, lors de <a href=\"https:\/\/blog.legalvision.fr\/2018\/05\/02\/immatriculation-de-la-societe\/\">l\u2019immatriculation <\/a>au registre du commerce et des soci\u00e9t\u00e9s.<\/li><\/ul><p>En revanche, pour les\u00a0<strong>soci\u00e9t\u00e9s \u00e0 risque\u00a0limit\u00e9<\/strong> (SARL), la lib\u00e9ration int\u00e9grale des apports en nature doit intervenir d\u00e8s la signature de l\u2019acte constitutif de la soci\u00e9t\u00e9.<\/p><h3><strong>\u00a0<\/strong><\/h3><h3><strong>Les conditions de la lib\u00e9ration partielle du capital<\/strong><\/h3><h4><strong>Les soci\u00e9t\u00e9s \u00e0 risques illimit\u00e9s<\/strong><\/h4><p>Dans les soci\u00e9t\u00e9s \u00e0 risques illimit\u00e9s que sont par exemple :<\/p><ul><li>La <strong>soci\u00e9t\u00e9\u00a0civile<\/strong>,<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>ou celle en nom collectif (<strong>SNC<\/strong>),<\/li><\/ul><p>la loi n\u2019impose aucune condition \u00e0 la lib\u00e9ration du capital social partielle.\u00a0En effet, l\u2019engagement ind\u00e9fini et solidaire des associ\u00e9s constitue le gage (la garantie) des cr\u00e9anciers. Ainsi, aucune contrainte l\u00e9gale ne p\u00e8se sur les associ\u00e9s quant \u00e0 la lib\u00e9ration des apports.<\/p><p>Ils\u00a0peuvent librement <strong>d\u00e9terminer dans les <a href=\"https:\/\/www.legalvision.fr\/creation-dentreprise\/redaction-des-statuts-d-une-societe\/\">statuts<\/a><\/strong> les modalit\u00e9s de lib\u00e9ration des apports, et notamment les dates d\u2019exigibilit\u00e9 de la dette d\u2019apport.<\/p><h4><strong>\u00a0<\/strong><\/h4><h4><strong>2- Les soci\u00e9t\u00e9s \u00e0 risques limit\u00e9s <\/strong><\/h4><p>D&rsquo;abord, la\u00a0<strong>lib\u00e9ration partielle<\/strong> des apports en num\u00e9raires est possible dans toutes les soci\u00e9t\u00e9s \u00e0 risques limit\u00e9s\u00a0:<\/p><ul><li>les soci\u00e9t\u00e9s anonymes (SA),<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>celles par actions simplifi\u00e9s (SAS) ,<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e,<\/li><\/ul><p>Toutefois, elle est soumise \u00e0 deux conditions\u00a0:<\/p><ul><li>d\u2019une part, la proportion du capital devant \u00eatre imm\u00e9diatement lib\u00e9r\u00e9e \u00e0 la <a href=\"https:\/\/www.legalvision.fr\/creation-dentreprise\/\">cr\u00e9ation de la soci\u00e9t\u00e9<\/a>,<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>et d\u2019autre part, le d\u00e9lai maximal de la lib\u00e9ration int\u00e9grale des apports.<\/li><\/ul><p>Le\u00a0Code de commerce pr\u00e9voit que pour les<strong> soci\u00e9t\u00e9s anonymes<\/strong>\u00a0, les apports en num\u00e9raire doivent \u00eatre lib\u00e9r\u00e9s lors de la souscription de la <strong>moiti\u00e9<\/strong> au moins de leur valeur nominale.<\/p><p>La m\u00eame r\u00e8gle s\u2019applique, par renvoi, \u00e0 la\u00a0<strong>soci\u00e9t\u00e9\u00a0par\u00a0actions\u00a0simplifi\u00e9e<\/strong>. Ensuite, en ce qui concerne les <strong><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=9590B1DEB98EE8647AE945553E7E2935.tplgfr44s_2?idArticle=LEGIARTI000006222923&amp;cidTexte=LEGITEXT000005634379&amp;dateTexte=20190110\">SARL<\/a><\/strong>,\u00a0les parts doivent \u00eatre lib\u00e9r\u00e9es d&rsquo;au moins <strong>un cinqui\u00e8me<\/strong> de leur montant.<\/p><p><span style=\"font-family: var(--e-global-typography-primary-font-family); text-align: var(--text-align); background-color: var( --e-global-color-f8847cf ); color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-style: var( --e-global-typography-text-font-style ); font-weight: var( --e-global-typography-text-font-weight ); text-transform: var( --e-global-typography-text-text-transform );\">Enfin, la\u00a0<\/span><strong style=\"font-family: var(--e-global-typography-primary-font-family); text-align: var(--text-align); background-color: var( --e-global-color-f8847cf ); color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-style: var( --e-global-typography-text-font-style ); text-transform: var( --e-global-typography-text-text-transform );\">lib\u00e9ration\u00a0du surplus<\/strong><span style=\"font-family: var(--e-global-typography-primary-font-family); text-align: var(--text-align); background-color: var( --e-global-color-f8847cf ); color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-style: var( --e-global-typography-text-font-style ); font-weight: var( --e-global-typography-text-font-weight ); text-transform: var( --e-global-typography-text-text-transform );\"> intervient en une ou plusieurs fois sur d\u00e9cision:<\/span><\/p><ul><li>du conseil d&rsquo;administration,<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>du directoire,<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>ou du g\u00e9rant selon le cas<\/li><\/ul><p>La lib\u00e9ration du capital\u00a0social restant doit \u00eatre r\u00e9alis\u00e9e<strong> dans un d\u00e9lai qui ne peut exc\u00e9der cinq ans<\/strong> \u00e0 compter de l&rsquo;immatriculation de la soci\u00e9t\u00e9 au registre du commerce et des soci\u00e9t\u00e9s (RCS).<\/p><p><strong><em><u>Exemple\u00a0:<\/u><\/em><\/strong><em> si le capital est fix\u00e9 \u00e0 1000 euros, <\/em><\/p><ul><li><em>Pour la SARL, le montant \u00e0 lib\u00e9rer est\u00a0: <strong>1000*1\/5 = 200 euros<\/strong><\/em><\/li><\/ul><div><span style=\"font-family: Montserrat;\"><i>\u00a0<\/i><\/span><\/div><ul><li><em>Pour les autres soci\u00e9t\u00e9s par actions, le montant \u00e0 lib\u00e9rer est\u00a0: <strong>1000*1\/2=500 euros<\/strong><\/em><\/li><\/ul><h4><strong>\u00a0<\/strong><\/h4><h4><strong>Le cas des soci\u00e9t\u00e9s en commandite\u00a0<\/strong><\/h4><p>Les soci\u00e9t\u00e9s en commandite simple (SCS) et les soci\u00e9t\u00e9s en commandite par actions (<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000006226526&amp;cidTexte=LEGITEXT000005634379\">SCA<\/a>) sont compos\u00e9es de commandit\u00e9s et de commanditaires. Les commandit\u00e9s sont ind\u00e9finiment et solidairement responsables des dettes de la soci\u00e9t\u00e9. Alors que les commanditaires ont une responsabilit\u00e9 qui est limit\u00e9e au montant de leurs apports.<\/p><p>D&rsquo;abord en ce qui concerne les<strong> SCS<\/strong> : aucune disposition l\u00e9gale ne pr\u00e9voit les modalit\u00e9s de lib\u00e9ration du capital social de ces soci\u00e9t\u00e9s. D\u00e8s lors, ce sont les <strong>associ\u00e9s<\/strong>\u00a0qui doivent d\u00e9terminer les r\u00e8gles applicables.<\/p><p>Ensuite, pour ce qui est des <strong>SCA<\/strong> : les apports en num\u00e9raire sont obligatoirement lib\u00e9r\u00e9s de la<strong> moiti\u00e9<\/strong> au moins de leur valeur nominale. Le reste intervient dans les cinq ann\u00e9es qui suivent l&rsquo;immatriculation au RCS.<\/p><h2 id=\"2\">\u00a0<\/h2><h2 id=\"2\">La lib\u00e9ration du capital social : proc\u00e9dure et cons\u00e9quences<\/h2><h3>La proc\u00e9dure de lib\u00e9ration du capital social<\/h3><p>La lib\u00e9ration\u00a0peut s&rsquo;effectuer par tous moyens\u00a0:<\/p><ul><li>Par <strong>paiement direct<\/strong> ;<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>Au moyen d\u2019un <strong>pr\u00eat.<\/strong>\u00a0Cependant, il faut que celui-ci soit s\u00e9rieux et que les fonds aient \u00e9t\u00e9 mis \u00e0 la disposition de la soci\u00e9t\u00e9 ;<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li><span style=\"font-family: var(--e-global-typography-primary-font-family); text-align: var(--text-align); background-color: var( --e-global-color-f8847cf ); color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-style: var( --e-global-typography-text-font-style ); font-weight: var( --e-global-typography-text-font-weight ); text-transform: var( --e-global-typography-text-text-transform );\">En <\/span><strong style=\"font-family: var(--e-global-typography-primary-font-family); text-align: var(--text-align); background-color: var( --e-global-color-f8847cf ); color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-style: var( --e-global-typography-text-font-style ); text-transform: var( --e-global-typography-text-text-transform );\">monnaie fiduciaire ou scriptural<\/strong><span style=\"font-family: var(--e-global-typography-primary-font-family); text-align: var(--text-align); background-color: var( --e-global-color-f8847cf ); color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-style: var( --e-global-typography-text-font-style ); font-weight: var( --e-global-typography-text-font-weight ); text-transform: var( --e-global-typography-text-text-transform );\">e\u00a0;<\/span><\/li><\/ul><p>Aussi,\u00a0\u00a0pour les <strong>soci\u00e9t\u00e9s par actions<\/strong>,\u00a0 celle-ci peut \u00eatre m\u00eame r\u00e9alis\u00e9e par <strong>voie de compensation<\/strong> avec une cr\u00e9ance sur la soci\u00e9t\u00e9. La cr\u00e9ance doit \u00eatre liquide, certaine et exigible.<\/p><p>Les apports re\u00e7us doivent \u00eatre <strong>d\u00e9pos\u00e9s<\/strong> imp\u00e9rativement par celui qui les a per\u00e7u sur le compte de la soci\u00e9t\u00e9 en formation, <strong>dans les huit jours de leur r\u00e9ception<\/strong> soit:<\/p><ul><li>A la <a href=\"https:\/\/www.caissedesdepots.fr\/\">Caisse des d\u00e9p\u00f4ts et consignations<\/a>,<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>chez un notaire,<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>ou bien aupr\u00e8s d&rsquo;un \u00e9tablissement de cr\u00e9dit.<\/li><\/ul><p>On peut aussi opter\u00a0pour <a href=\"https:\/\/blog.legalvision.fr\/2019\/05\/02\/comparateur-des-banque-pro-en-ligne-qui-acceptent-les-societes\/\">les banques professionnelles en ligne ou les n\u00e9o-banques.<\/a>\u00a0En effet, l\u2019ouverture d\u2019un compte professionnel dans ces \u00e9tablissements pr\u00e9sente de nombreux avantages dont\u00a0:<\/p><ul><li>les tarifs plus int\u00e9ressants pour la tenu du compte;<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>la manipulation \u00e0 distance;<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>et l\u2019inscription facile et l\u2019obtention rapide de l\u2019attestation du <strong><a href=\"https:\/\/www.olkypay.com\/depot-capital.php\">d\u00e9p\u00f4t de capital<\/a><\/strong>.<\/li><\/ul><p>Les fonds vers\u00e9s sont toujours<strong> accompagn\u00e9s d&rsquo;une <a href=\"https:\/\/blog.legalvision.fr\/2019\/04\/04\/liste-des-souscripteurs\/\">liste des souscripteurs<\/a><\/strong>\u00a0qui indique leurs noms ; adresses ; ainsi que le montant vers\u00e9 par chacun. Ensuite, les versements sont constat\u00e9s par un certificat du d\u00e9positaire des fonds \u00e9tabli au moment du d\u00e9p\u00f4t\u00a0sur pr\u00e9sentation de la liste des souscripteurs.<\/p><p>Les <a href=\"https:\/\/blog.legalvision.fr\/2018\/09\/10\/apport-en-nature-comment-ca-marche\/\"><strong>apports en nature<\/strong><\/a> doivent faire l\u2019objet d&rsquo;une \u00e9valuation soit par :<\/p><ul><li><span style=\"font-family: var(--e-global-typography-primary-font-family); text-align: var(--text-align); background-color: var( --e-global-color-f8847cf ); color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-style: var( --e-global-typography-text-font-style ); font-weight: var( --e-global-typography-text-font-weight ); text-transform: var( --e-global-typography-text-text-transform );\">Les associ\u00e9s ;<\/span><\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>Ou bien encore par un commissaire aux apports.<\/li><\/ul><p>La lib\u00e9ration de ces apports s\u2019effectue par le transfert du droit de propri\u00e9t\u00e9, d\u2019usufruit ou de jouissance, et par la mise \u00e0 disposition effective des biens.<\/p><h3><strong>\u00a0<\/strong><\/h3><h3><strong>Les cons\u00e9quences de la non-lib\u00e9ration du capital social<\/strong><\/h3><p>Le\u00a0capital\u00a0social non lib\u00e9r\u00e9 est une <strong>cr\u00e9ance de la soci\u00e9t\u00e9<\/strong> contre ses associ\u00e9s. Elle peut donc faire l&rsquo;objet d&rsquo;une saisie de la part d&rsquo;un cr\u00e9ancier de cette soci\u00e9t\u00e9.<\/p><p>Par cons\u00e9quent, lorsque dans un d\u00e9lai l\u00e9gal il n\u2019a pas \u00e9t\u00e9 proc\u00e9d\u00e9 \u00e0 la lib\u00e9ration int\u00e9grale du capital, tout int\u00e9ress\u00e9 peut demander au pr\u00e9sident du tribunal statuant en r\u00e9f\u00e9r\u00e9 soit :<\/p><ul><li>d\u2019<strong>enjoindre sous astreinte<\/strong> aux administrateurs, g\u00e9rants et dirigeants de proc\u00e9der \u00e0 ces appels de fonds,<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>ou de <strong>d\u00e9signer un mandataire<\/strong> charg\u00e9 de proc\u00e9der \u00e0 cette formalit\u00e9.<\/li><\/ul><p>Par ailleurs, le d\u00e9faut de lib\u00e9ration du capital social pr\u00e9alablement \u00e0 l\u2019\u00e9mission de nouveaux titres \u00e0 lib\u00e9rer en num\u00e9raire provoque la <strong>nullit\u00e9 de\u00a0l\u2019<a href=\"https:\/\/blog.legalvision.fr\/2019\/04\/29\/augmentation-de-capital-en-48h\/\">augmentation de capital<\/a><\/strong>.<\/p><p>Aussi, la non-lib\u00e9ration des apports en nature peut faire l\u2019objet d\u2019une <strong>action en ex\u00e9cution forc\u00e9e<\/strong> \u00e0 l&rsquo;encontre de l&rsquo;associ\u00e9 d\u00e9faillant . Elle peut m\u00eame entra\u00eener l\u2019<strong>annulation de la soci\u00e9t\u00e9<\/strong> pour d\u00e9faut d\u2019apport.<\/p><p>De plus, la soci\u00e9t\u00e9 peut mettre en <strong>vente<\/strong> les actions non lib\u00e9r\u00e9es un mois apr\u00e8s mise en demeure rest\u00e9e infructueuse et ce, sans autorisation judiciaire.\u00a0 L&rsquo;associ\u00e9 exclu reste :<\/p><ul><li>soit d\u00e9biteur de la soci\u00e9t\u00e9<\/li><\/ul><div><span style=\"font-family: Montserrat;\">\u00a0<\/span><\/div><ul><li>ou bien, profite de la diff\u00e9rence entre le montant de la souscription et le prix obtenu lors de la vente.<\/li><\/ul><p>Ajoutant \u00e0 cela que\u00a0les dirigeants peuvent \u00eatre tenus responsables car le capital n\u2019aura pas \u00e9t\u00e9 int\u00e9gralement lib\u00e9r\u00e9.<\/p><p>Enfin, les soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) ne peuvent b\u00e9n\u00e9ficier du taux d\u2019imposition r\u00e9duit de 15%. Leurs apports devant \u00eatre n\u00e9cessairement lib\u00e9r\u00e9s avant la cl\u00f4ture de l&rsquo;exercice social.<\/p><div class=\"wp-block-button\" style=\"text-align: center;\">\u00a0<\/div><div class=\"wp-block-button\" style=\"text-align: center;\">\u00a0<\/div><div class=\"wp-block-button\" style=\"text-align: center;\">\u00a0<\/div><div class=\"wp-block-button\" style=\"text-align: center;\">\u00a0<\/div><div class=\"wp-block-button\" style=\"text-align: center;\"><a class=\"wp-block-button__link has-background\" href=\"https:\/\/leonard.fr\/juridique\/creation-entreprise\/creation-dune-sasu\/?utm_source=blog&amp;utm_medium=CTA&amp;utm_campaign=mode_emploi_liberation_capital_social&amp;utm_id=creation_SASU_blog\">Cr\u00e9ez votre SASU en ligne<\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La\u00a0lib\u00e9ration\u00a0du\u00a0capital social\u00a0est une \u00e9tape fondamentale pour toutes les soci\u00e9t\u00e9s. Elle consiste dans le versement de la somme d&rsquo;argent ou la remise du bien promis repr\u00e9sentant la valeur des\u00a0titres\u00a0sociaux. L&rsquo;article 1843-3 du code civil dispose que \u00ab\u00a0chaque associ\u00e9 est d\u00e9biteur envers la soci\u00e9t\u00e9 de tout ce qu&rsquo;il a promis de lui apporter en nature, en num\u00e9raire&hellip; <a class=\"more-link\" href=\"https:\/\/www.legalvision.fr\/guides-juridiques\/creer-son-entreprise\/liberation-du-capital-social-tout-savoir\/\">Poursuivre la lecture <span class=\"screen-reader-text\">Lib\u00e9ration du capital social : Mode d&#8217;emploi<\/span><\/a><\/p>\n","protected":false},"author":52,"featured_media":24530,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[2481],"tags":[],"class_list":["post-16239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-creer-son-entreprise","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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