{"id":27234,"date":"2023-02-15T09:00:51","date_gmt":"2023-02-15T08:00:51","guid":{"rendered":"https:\/\/pareto.be\/?post_type=silo&#038;p=27234"},"modified":"2025-09-03T16:03:55","modified_gmt":"2025-09-03T14:03:55","slug":"code-des-societes-associations","status":"publish","type":"silo","link":"https:\/\/pareto.be\/fr\/tout-savoir\/optimisation-fiscale\/revenus-professionnels\/impot-des-societes\/code-des-societes-associations\/","title":{"rendered":"Le code des soci\u00e9t\u00e9s et des associations : un aper\u00e7u"},"content":{"rendered":"<h2>Simplification<\/h2>\n<p>Depuis la r\u00e9forme, le nombre de formes de soci\u00e9t\u00e9s a \u00e9t\u00e9 r\u00e9duit, car plusieurs types de soci\u00e9t\u00e9s ont \u00e9t\u00e9 supprim\u00e9s. Il reste sept formes de soci\u00e9t\u00e9s, dont les plus importantes sont les suivantes :<\/p>\n<ul>\n<li>la soci\u00e9t\u00e9 simple<\/li>\n<li>la SA (soci\u00e9t\u00e9 anonyme)<\/li>\n<li>la SRL (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e)<\/li>\n<li>la SC (soci\u00e9t\u00e9 coop\u00e9rative)<\/li>\n<\/ul>\n<p>Toutefois, les soci\u00e9t\u00e9s dont la forme sociale est supprim\u00e9e sont int\u00e9gr\u00e9es dans la forme de soci\u00e9t\u00e9 conserv\u00e9e \u00e0 laquelle ils correspondent le mieux.<\/p>\n<h2>Flexibilisation<\/h2>\n<p>L&rsquo;objectif de cette r\u00e9forme est de rendre le droit des soci\u00e9t\u00e9s simple et pr\u00e9visible. Par cons\u00e9quent, plusieurs dispositions par d\u00e9faut sont pr\u00e9vues pour que vous puissiez vous en servir si vous ne l&rsquo;avez pas r\u00e9gl\u00e9 vous-m\u00eame. En revanche, il existe une grande libert\u00e9 contractuelle et statutaire, qui vous permet d&rsquo;adapter pleinement votre entreprise \u00e0 vos besoins.<\/p>\n<h2>Adaptation aux \u00e9volutions europ\u00e9ennes<\/h2>\n<p>Depuis la r\u00e9forme, il est possible de choisir o\u00f9 \u00e9tablir sa soci\u00e9t\u00e9 et donc de choisir aussi le droit des soci\u00e9t\u00e9s le plus attractif. C&rsquo;est ce qu&rsquo;on appelle la doctrine du si\u00e8ge statutaire. Ainsi, il est possible pour une soci\u00e9t\u00e9 belge de d\u00e9placer son si\u00e8ge r\u00e9el sans changer de nationalit\u00e9.<\/p>\n<p>Avez-vous des questions concernant votre soci\u00e9t\u00e9, votre association ou votre fondation ? N&rsquo;h\u00e9sitez pas \u00e0 nous contacter. Nos conseillers de Pareto se feront un plaisir de vous aider.<\/p>\n<p>Optimiser la r\u00e9mun\u00e9ration d\u2019un dirigeant demande une r\u00e9flexion strat\u00e9gique fine. Pour d\u00e9couvrir comment \u00e9quilibrer co\u00fbts et avantages au sein de votre structure, consultez <strong><a href=\"https:\/\/pareto.be\/fr\/tout-savoir\/optimisation-fiscale\/revenus-professionnels\/impot-des-societes\/\">notre article d\u00e9di\u00e9.<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Simplification Depuis la r\u00e9forme, le nombre de formes de soci\u00e9t\u00e9s a \u00e9t\u00e9 r\u00e9duit, car plusieurs types de soci\u00e9t\u00e9s ont \u00e9t\u00e9 supprim\u00e9s. Il reste sept formes de soci\u00e9t\u00e9s, dont les plus importantes sont les suivantes : la soci\u00e9t\u00e9 simple la SA (soci\u00e9t\u00e9 anonyme) la SRL (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e) la SC (soci\u00e9t\u00e9 coop\u00e9rative) Toutefois, les soci\u00e9t\u00e9s [&hellip;]<\/p>\n","protected":false},"featured_media":27235,"parent":23128,"menu_order":0,"template":"","class_list":["post-27234","silo","type-silo","status-publish","has-post-thumbnail","hentry"],"acf":{"silo_children":"","introduction":"<p>Le droit belge des soci\u00e9t\u00e9s a connu une r\u00e9forme majeure en 2019 gr\u00e2ce \u00e0 l&rsquo;introduction du nouveau Code des soci\u00e9t\u00e9s et associations (CSA). Cette r\u00e9forme se caract\u00e9rise par la simplification, la flexibilit\u00e9 et l&rsquo;adaptation aux \u00e9volutions europ\u00e9ennes. La date limite pour que toutes les entreprises, associations et fondations adaptent enti\u00e8rement leurs statuts aux nouvelles r\u00e8gles du CSA est le 1er janvier 2024.<\/p>\n<p>Ce qui suit consiste en une explication des trois principaux piliers de la r\u00e9forme, expliquant comment ils auront un impact sur vous et votre entreprise.<\/p>\n"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Optimisation fiscale : code des soci\u00e9t\u00e9s et associations - Pareto<\/title>\n<meta name=\"description\" content=\"Simplification, flexibilisation et adaptations aux \u00e9volutions europ\u00e9ennes ; D\u00e9couvrez ce qu&#039;il faut savoir sur le code des soci\u00e9t\u00e9s.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pareto.be\/fr\/tout-savoir\/optimisation-fiscale\/revenus-professionnels\/impot-des-societes\/code-des-societes-associations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Optimisation fiscale : code des soci\u00e9t\u00e9s et associations - Pareto\" \/>\n<meta property=\"og:description\" content=\"Simplification, flexibilisation et adaptations aux \u00e9volutions europ\u00e9ennes ; 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