{"id":574,"date":"2022-04-07T13:14:10","date_gmt":"2022-04-07T13:14:10","guid":{"rendered":"https:\/\/www.calc-avocat.com\/?p=574"},"modified":"2022-04-07T13:15:46","modified_gmt":"2022-04-07T13:15:46","slug":"activites-de-lentrepreneur-individuel-le-point-sur-les-structures-dexercice-mises-a-leur-disposition","status":"publish","type":"post","link":"https:\/\/www.calc-avocat.com\/en\/activites-de-lentrepreneur-individuel-le-point-sur-les-structures-dexercice-mises-a-leur-disposition\/","title":{"rendered":"Activit\u00e9s de l\u2019entrepreneur individuel : le point sur les structures d\u2019exercice mises \u00e0 leur disposition"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"574\" class=\"elementor elementor-574\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4149982 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4149982\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-535724f6\" data-id=\"535724f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24cf9b0d elementor-widget elementor-widget-text-editor\" data-id=\"24cf9b0d\" data-element_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\n<p style=\"text-align: justify;\">Traditionnellement, il est d\u2019usage de faire une distinction entre les entrepreneurs exer\u00e7ant leur activit\u00e9 sous forme individuelle et ceux ayant recours \u00e0 l\u2019interposition d\u2019une soci\u00e9t\u00e9.<\/p>\n\n<p style=\"text-align: justify;\">Dans le premier cas, et ce jusqu\u2019\u00e0 une date r\u00e9cente, l\u2019entrepreneur \u00e9tait personnellement responsable sur l\u2019ensemble de ses biens, quel que soit leur utilit\u00e9, pour l\u2019ensemble de ses dettes personnelles et professionnelles. Une exception avait toutefois \u00e9t\u00e9 introduite en 2010, par la cr\u00e9ation du statut de l\u2019EIRL, en permettant \u00e0 l\u2019entrepreneur individuel de limiter les droits des cr\u00e9anciers professionnels aux biens affect\u00e9s par ses soins \u00e0 l\u2019exercice de son activit\u00e9.<\/p>\n\n<p style=\"text-align: justify;\">La distinction entre patrimoine priv\u00e9 et patrimoine professionnel reposait ainsi sur un choix effectu\u00e9 par l\u2019entrepreneur lui-m\u00eame et mat\u00e9rialis\u00e9 dans un document intitul\u00e9 \u00e9tat descriptif.<\/p>\n\n<p style=\"text-align: justify;\">Ce r\u00e9gime \u00e9tait d\u2019une certaine complexit\u00e9, voire d\u2019une complexit\u00e9 certaine, et n\u2019a donc pas rencontr\u00e9 un grand succ\u00e8s. C\u2019est probablement ce qui a motiv\u00e9 sa disparition et la cr\u00e9ation par la loi n\u00b0 2022-172 du 14 f\u00e9vrier 2022 du statut unique de l\u2019entrepreneur individuel.<\/p>\n\n<p style=\"text-align: justify;\">Bien qu\u2019assez proche sur le plan des concepts du statut de l\u2019EIRL, puisqu\u2019il sacralise le principe d\u2019une distinction entre patrimoine priv\u00e9 et patrimoine professionnel, il s\u2019en distingue par un certain nombre d\u2019aspects qui ne sont pas tous anodins.<\/p>\n\n<p style=\"text-align: justify;\">En premier lieu, ce statut ne pr\u00e9sente pas de caract\u00e8re optionnel. Certes, il est possible pour l\u2019entrepreneur individuel de renoncer \u00e0 cette distinction, et notamment de conf\u00e9rer \u00e0 un cr\u00e9ancier professionnel des droits sur son patrimoine priv\u00e9, mais cette renonciation est n\u00e9cessairement limit\u00e9e \u00e0 un engagement d\u00e9termin\u00e9.<\/p>\n\n<p style=\"text-align: justify;\">Par ailleurs, l\u2019\u00e9tendue du patrimoine professionnel est d\u00e9finie par la loi comme l\u2019ensemble des biens utiles \u00e0 l\u2019activit\u00e9, en l\u2019absence de toute d\u00e9cision de l\u2019entrepreneur.<\/p>\n\n<p style=\"text-align: justify;\">Enfin, l\u2019une des causes du d\u00e9saveu du statut de l\u2019EIRL \u00e9tait la complexit\u00e9 des obligations comptables et fiscales, puisque tout en \u00e9tant soumis \u00e0 la tenue d\u2019une comptabilit\u00e9, l\u2019entrepreneur \u00e9tait tenu par les r\u00e8gles applicables aux entrepreneurs personnes physiques, c\u2019est dire celle d\u2019une comptabilit\u00e9 dite de caisse reposant sur l\u2019enregistrement des recettes et des d\u00e9penses.<\/p>\n\n<p style=\"text-align: justify;\">Or, simultan\u00e9ment et en pr\u00e9vision de l\u2019adoption du statut unique de l\u2019entrepreneur individuel, le l\u00e9gislateur, par le biais de l\u2019article 13 de la loi de finances pour 2022, a introduit la possibilit\u00e9 pour celui-ci d\u2019opter pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n\n<p style=\"text-align: justify;\">Parmi les avantages de cette option, les parlementaires et les commentateurs ont surtout relev\u00e9 la possibilit\u00e9 de constituer des r\u00e9serves en vue de les r\u00e9investir dans l\u2019entreprise sans les soumettre \u00e0 l\u2019imp\u00f4t sur le revenu.<\/p>\n\n<p style=\"text-align: justify;\">Toutefois, il nous semble qu\u2019il faut surtout y voir un outil de gestion. En effet, un grand nombre d\u2019entrepreneurs interrog\u00e9s, notamment parmi les professions lib\u00e9rales, se plaignent du manque de pr\u00e9visibilit\u00e9 de leurs revenus. Cet inconv\u00e9nient est principalement d\u00fb \u00e0 la complexit\u00e9 du syst\u00e8me fran\u00e7ais des cotisations sociales mais surtout aux r\u00e8gles de d\u00e9termination du revenu, qui les conduit \u00e0 ne pas mesurer correctement ce dont ils disposent effectivement \u00e0 la fin de l\u2019ann\u00e9e.<\/p>\n\n<p style=\"text-align: justify;\">En optant pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, l\u2019entrepreneur individuel optera de facto pour l\u2019application des r\u00e8gles de la comptabilit\u00e9 d\u2019engagement. Les cotisations sociales calcul\u00e9es sur le revenu r\u00e9el de l\u2019exercice sont provisionn\u00e9es \u00e0 la cl\u00f4ture et le r\u00e9sultat peut \u00eatre vers\u00e9 sous forme de r\u00e9mun\u00e9ration ou de dividendes au dirigeant, ou \u00e9ventuellement r\u00e9investi.<\/p>\n\n<p style=\"text-align: justify;\">Parall\u00e8lement, les entrepreneurs conservent la possibilit\u00e9 d\u2019exercer leur activit\u00e9 en soci\u00e9t\u00e9, EURL ou SAUSU. Les r\u00e8gles fiscales et sociales sont tr\u00e8s proches de celles pr\u00e9vues pour les entrepreneurs individuels ayant opt\u00e9 pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, mais cette formule pr\u00e9sente \u00e0 notre sens une s\u00e9curit\u00e9 juridique accrue. En effet, l\u2019une des difficult\u00e9s identifi\u00e9es du nouveau r\u00e9gime est la d\u00e9finition qui reste floue \u00e0 ce stade du patrimoine professionnel de l\u2019exploitant entendu comme celui utile \u00e0 l\u2019activit\u00e9. La composition de l\u2019actif d\u2019une soci\u00e9t\u00e9 n\u2019est en revanche pas discutable. Quant aux co\u00fbts avanc\u00e9s par les commentateurs, ils sont principalement li\u00e9s \u00e0 la tenue d\u2019une comptabilit\u00e9 commerciale, cette contrainte subsistant en cas de simple option pour l\u2019IS, et ceux attach\u00e9s aux formalit\u00e9s ne sont pas d\u00e9mesur\u00e9s au regard du confort de gestion que procure l\u2019interposition d\u2019une soci\u00e9t\u00e9.<\/p>\n\n<p style=\"text-align: justify;\">En r\u00e9sum\u00e9, si le statut unique de l\u2019entrepreneur individuel constitue indubitablement une avanc\u00e9e sur le plan juridique, bien que quelques incertitudes demeurent qui pourraient \u00eatre en partie lev\u00e9es par le d\u00e9cret d\u2019application, la possibilit\u00e9 d\u2019opter pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s nous para\u00eet plut\u00f4t justifier le recours \u00e0 la forme soci\u00e9tale.<\/p>\n\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Traditionnellement, il est d\u2019usage de faire une distinction entre les entrepreneurs exer\u00e7ant leur activit\u00e9 sous forme individuelle et ceux ayant recours \u00e0 l\u2019interposition d\u2019une soci\u00e9t\u00e9. Dans le premier cas, et ce jusqu\u2019\u00e0 une date r\u00e9cente, l\u2019entrepreneur \u00e9tait personnellement responsable sur l\u2019ensemble de ses biens, quel que soit leur utilit\u00e9, pour l\u2019ensemble de ses dettes personnelles [&hellip;]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-574","post","type-post","status-publish","format-standard","hentry","category-uncategorized","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Activit\u00e9s de l\u2019entrepreneur individuel : le point sur les structures d\u2019exercice mises \u00e0 leur disposition - Clarisse Amadieu-Le Claire<\/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:\/\/www.calc-avocat.com\/en\/activites-de-lentrepreneur-individuel-le-point-sur-les-structures-dexercice-mises-a-leur-disposition\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Activit\u00e9s de l\u2019entrepreneur individuel : le point sur les structures d\u2019exercice mises \u00e0 leur disposition - Clarisse Amadieu-Le Claire\" \/>\n<meta property=\"og:description\" content=\"Traditionnellement, il est d\u2019usage de faire une distinction entre les entrepreneurs exer\u00e7ant leur activit\u00e9 sous forme individuelle et ceux ayant recours \u00e0 l\u2019interposition d\u2019une soci\u00e9t\u00e9. 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