{"id":51,"date":"2016-12-20T14:27:47","date_gmt":"2016-12-20T13:27:47","guid":{"rendered":"http:\/\/blog.legalvision.fr\/?p=51"},"modified":"2022-03-27T21:21:17","modified_gmt":"2022-03-27T19:21:17","slug":"creer-sasu","status":"publish","type":"post","link":"https:\/\/www.legalvision.fr\/guides-juridiques\/sasu\/creer-sasu\/","title":{"rendered":"Les avantages et inconv\u00e9nients de cr\u00e9er une SASU"},"content":{"rendered":"

La SASU<\/strong> (soci\u00e9t\u00e9 par actions simplifi\u00e9es universelle) est une soci\u00e9t\u00e9 par actions constitu\u00e9e d’un seul associ\u00e9<\/a>. Elle permet la s\u00e9paration des patrimoines personnel et professionnel. En plus de l’associ\u00e9 unique, il est n\u00e9cessaire de d\u00e9signer un pr\u00e9sident. La plupart du temps, ce sera l’associ\u00e9 lui- m\u00eame. Le capital social peut \u00eatre constitu\u00e9 en num\u00e9raire (sommes d’argent), en nature (biens) et en industrie (savoir-faire, techniques). La SASU constitue une alternative int\u00e9ressante \u00e0 l’EURL<\/strong>, notamment depuis la suppression en 2009 de l’exigence d’un capital minimum (le capital social \u00e9tant alors librement d\u00e9termin\u00e9 par l’entrepreneur) et de l’obligation de d\u00e9signer un commissaire aux comptes. Le statut juridique de la SASU est ainsi un choix int\u00e9ressant pour l’entrepreneur recherchant la souplesse et la libert\u00e9<\/strong>.<\/p>\n

Sommaire<\/h3>\n

I\/ Un fonctionnement simple et mall\u00e9able par la libert\u00e9 de r\u00e9daction des statuts<\/strong><\/a>
\nII\/ Un statut social avantageux pour le dirigeant<\/strong><\/a>
\nIII\/ Un statut juridique fiscalement int\u00e9ressant<\/strong><\/a>
\nIV\/ L’exigence d’un formalisme lors de la cr\u00e9ation de la SASU<\/strong><\/a>
\nV\/ Cr\u00e9er votre SASU<\/strong><\/a><\/p>\n

I\/ Un fonctionnement simple et mall\u00e9able par la libert\u00e9 de r\u00e9daction des statuts<\/h2>\n

Dans la SASU, les modalit\u00e9s de direction sont librement d\u00e9finies, et les d\u00e9cisions collectives librement d\u00e9termin\u00e9es. La simplicit\u00e9 de la SASU provient de sa forme tr\u00e8s contractuelle : l’entrepreneur jouit d’une grande libert\u00e9 dans la r\u00e9daction des statuts. La SASU peut ainsi \u00eatre alternativement unipersonnelle ou pluripersonnelle (se transformant alors en SAS<\/a>), gr\u00e2ce \u00e0 la facilit\u00e9 de cessions des actions. C’est ainsi une forme juridique<\/a> permettant ainsi de s’adapter \u00e0 l’\u00e9volution de la soci\u00e9t\u00e9.<\/p>\n

II\/ Un statut social avantageux pour le dirigeant<\/h2>\n

Le dirigeant de SASU est assimil\u00e9 \u00e0 un salari\u00e9. Il b\u00e9n\u00e9ficie donc du r\u00e9gime social des salari\u00e9s<\/strong> (URSAFF) et \u00e9chappe \u00e0 l’application du r\u00e9gime social des ind\u00e9pendants (RSI). S’il ne peut profiter du r\u00e9gime de Pole Emploi, il b\u00e9n\u00e9ficie du r\u00e9gime de retraite des salari\u00e9s. Les dividendes de l’associ\u00e9 unique de la SASU, quant \u00e0 eux, ne sont pas soumis \u00e0 des charges sociales.<\/p>\n

III\/ Un statut juridique fiscalement int\u00e9ressant<\/h2>\n

Cette forme juridique\u00a0est soumise \u00e0 l’imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong>, au taux de 15 ou de 33,33%. Il est possible d’opter pour l’imp\u00f4t sur le revenu. Les cessions d’actions b\u00e9n\u00e9ficient quant \u00e0 elles d’une fiscalit\u00e9 avantageuse puisqu’elles sont soumises \u00e0 un droit d’enregistrement de 0,10% du prix de vente : cela constitue un \u00e9l\u00e9ment de souplesse par rapport \u00e0 l’EURL.<\/p>\n

IV\/ L’exigence d’un formalisme lors de la cr\u00e9ation de la SASU<\/h2>\n

Si la SASU pr\u00e9sente un r\u00e9gime int\u00e9ressant pour l’entrepreneur<\/strong> \u00e0 de nombreux \u00e9gards, la loi exige cependant l’accomplissement de formalit\u00e9s pr\u00e9cises lors de la cr\u00e9ation de la soci\u00e9t\u00e9<\/a>. Ainsi, l’entrepreneur devra porter une attention particuli\u00e8re \u00e0 la r\u00e9daction des statuts, d\u00e9finissant le fonctionnement de l’ensemble de la soci\u00e9t\u00e9. Une publication dans un journal habilit\u00e9 doit \u00e9galement \u00eatre effectu\u00e9e. Ces formalit\u00e9s peuvent entra\u00eener une confusion chez l’entrepreneur : il est important de recevoir des conseils juridiques de la part de professionnels du droit, sp\u00e9cialis\u00e9s dans la cr\u00e9ation de soci\u00e9t\u00e9.<\/p>\n

V\/ Cr\u00e9er votre SASU<\/h2>\n

C’est pourquoi LegalVision propose la solution juridique n\u00e9cessaire pour cr\u00e9er votre SASU<\/strong> : en b\u00e9n\u00e9ficiant de documents juridiques adapt\u00e9s \u00e0 votre projet et \u00e0 moindre co\u00fbt, vous gagnerez un pr\u00e9cieux temps dans la cr\u00e9ation de votre soci\u00e9t\u00e9. Ce gain de temps vous est en effet indispensable pour vous concentrer sur le d\u00e9veloppement de votre activit\u00e9. B\u00e9n\u00e9ficiez d\u00e8s maintenant d’un accompagnement professionnel et personnalis\u00e9 sur legalvision.fr<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

La SASU (soci\u00e9t\u00e9 par actions simplifi\u00e9es universelle) est une soci\u00e9t\u00e9 par actions constitu\u00e9e d’un seul associ\u00e9. Elle permet la s\u00e9paration des patrimoines personnel et professionnel.<\/p>\n","protected":false},"author":9,"featured_media":21753,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[2499],"tags":[],"class_list":["post-51","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sasu","entry"],"yoast_head":"\nQuels sonts les avantages de la cr\u00e9ation d'une SASU ?<\/title>\n<meta name=\"description\" content=\"LegalVision vous donne tous les avantages et inconv\u00e9nients de cr\u00e9er une soci\u00e9t\u00e9 par actions simplifi\u00e9es universelle (SASU).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalvision.fr\/guides-juridiques\/sasu\/creer-sasu\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les avantages de la cr\u00e9ation d'une SASU\" \/>\n<meta property=\"og:description\" content=\"LegalVision vous donne tous les avantages et inconv\u00e9nients de cr\u00e9er une soci\u00e9t\u00e9 par actions simplifi\u00e9es universelle (SASU).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalvision.fr\/guides-juridiques\/sasu\/creer-sasu\/\" \/>\n<meta property=\"og:site_name\" content=\"Guides juridiques\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/legalvision.fr\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-12-20T13:27:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-27T19:21:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legalvision.fr\/guides-juridiques\/wp-content\/uploads\/2016\/12\/cr\u00e9er-SASU.jpg\" \/>\n\t<meta property=\"og:image:width\" 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