{"id":286352,"date":"2017-02-24T15:36:00","date_gmt":"2017-02-24T14:36:00","guid":{"rendered":"https:\/\/ac-franchise.be\/les-apports-en-societe-6583"},"modified":"2017-02-24T15:36:00","modified_gmt":"2019-03-07T16:01:21","slug":"les-apports-en-societe-6583","status":"publish","type":"post","link":"https:\/\/ac-franchise.be\/article\/les-apports-en-societe-6583","title":{"rendered":"Les apports en soci\u00e9t\u00e9"},"content":{"rendered":"
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Les apports sont des biens ou des fonds\u00a0que les associ\u00e9s mettent \u00e0 la disposition de la soci\u00e9t\u00e9 en vue de l’exploitation commune et en contrepartie desquels ils re\u00e7oivent des droits sociaux (parts ou actions) soumis aux al\u00e9as de la soci\u00e9t\u00e9.\u00a0La r\u00e9union des apports forme le capital de la soci\u00e9t\u00e9. Les apports peuvent \u00eatre de nature diff\u00e9rente. On distingue en pratique trois types d’apports.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n

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D’abord l’apport en num\u00e9raire<\/h3>\n
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Il s’agit de tout apport d’argent. Les sommes apport\u00e9es doivent \u00eatre d\u00e9pos\u00e9es sur un compte ouvert au nom de la soci\u00e9t\u00e9 et bloqu\u00e9es jusqu’\u00e0 son immatriculation. En principe, les sommes sont d\u00e9bloqu\u00e9es sur pr\u00e9sentation de l’extrait KBis. Il est possible de ne lib\u00e9rer, c’est \u00e0 dire de ne verser effectivement lors de la constitution de la soci\u00e9t\u00e9, qu’une partie des apports en num\u00e9raire. La partie non lib\u00e9r\u00e9e figure \u00e0 l’actif du bilan dans un compte intitul\u00e9 \u00a0\u00bb capital souscrit, non appel\u00e9 \u00ab\u00a0. Les modalit\u00e9s de lib\u00e9ration sont en principe pr\u00e9cis\u00e9es dans les statuts.<\/p>\n<\/div><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n

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L’apport en industrie<\/h3>\n
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C’est celui qu’un associ\u00e9 met \u00e0 la disposition de la soci\u00e9t\u00e9 sous forme de connaissances techniques, travail ou services. De tels apports donnent lieu \u00e0 l’attribution de parts ouvrant droit au partage des b\u00e9n\u00e9fices et permettant de voter aux assembl\u00e9es g\u00e9n\u00e9rales. La part des b\u00e9n\u00e9fices qui revient \u00e0 l’associ\u00e9 est \u00e9gale \u00e0 celle de l’associ\u00e9 qui a fait l’apport le plus faible en esp\u00e8ces ou en nature, sauf clause contraire des statuts. Les apports en industrie sont interdits dans les SA et pour les associ\u00e9s commanditaires des soci\u00e9t\u00e9s en commandite par actions.<\/p>\n<\/div><\/div>\n<\/p><\/div>\n<\/p><\/div>\n

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L’apport en nature<\/h3>\n
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Il s’agit de tout apport de biens autres que de l’argent, pouvant \u00eatre \u00e9valu\u00e9 p\u00e9cuniairement et c\u00e9d\u00e9. Leur vari\u00e9t\u00e9 est pratiquement illimit\u00e9e (Ex. : fonds de commerce, cr\u00e9ance, marque, brevet, ordinateur, voiture…). Chaque apport en nature doit \u00eatre \u00e9valu\u00e9 dans les statuts. La valeur ne peut \u00eatre d\u00e9termin\u00e9e par les associ\u00e9s qu’au vu d’un rapport \u00e9tabli par un commissaire aux apports et annex\u00e9 aux statuts.<\/p>\n<\/div><\/div>\n<\/p><\/div>\n<\/p><\/div>\n

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Les associ\u00e9s de SARL peuvent toutefois d\u00e9cider \u00e0 l’unanimit\u00e9 de ne pas recourir \u00e0 un commissaire aux apports si aucun apport en nature n’a une valeur sup\u00e9rieure \u00e0 7 500 euros et la valeur totale des apports en nature ne d\u00e9passe pas la moiti\u00e9 du capital social. Les associ\u00e9s doivent alors retenir la valeur v\u00e9nale (valeur de revente) des biens apport\u00e9s. S’ils d\u00e9cident de ne pas recourir \u00e0 un commissaire aux apports, leur responsabilit\u00e9 solidaire est engag\u00e9e pendant 5 ans sur la valeur qu’ils ont donn\u00e9e au bien. Le capital d’une soci\u00e9t\u00e9 peut n’\u00eatre constitu\u00e9 qu’avec des apports en nature. L’\u00e9tendue des droits conf\u00e9r\u00e9s \u00e0 la soci\u00e9t\u00e9 sur les biens apport\u00e9s varie selon que l’apport en nature est effectu\u00e9 :en pleine propri\u00e9t\u00e9, en jouissance ou en usufruit ou en nue propri\u00e9t\u00e9. La propri\u00e9t\u00e9 du bien est transf\u00e9r\u00e9e \u00e0 la soci\u00e9t\u00e9 \u00e0 compter de son immatriculation au registre du commerce et des soci\u00e9t\u00e9s (RCS).<\/p>\n

La r\u00e9daction vous recommande aussi cet article <\/i>Apports en num\u00e9raire, apports en industrie et apports en nature : apprenez \u00e0 vous y retrouver !<\/i><\/a>
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Les apports sont des biens ou des fonds que les associ\u00e9s mettent \u00e0 la disposition de la soci\u00e9t\u00e9 en vue de l’exploitation commune et en contrepartie desquels ils re\u00e7oivent des droits sociaux (parts ou actions) soumis aux al\u00e9as de la 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