{"id":3006,"date":"2025-09-03T15:34:38","date_gmt":"2025-09-03T13:34:38","guid":{"rendered":"https:\/\/skytax.be\/?p=3006"},"modified":"2025-09-03T15:34:38","modified_gmt":"2025-09-03T13:34:38","slug":"ne-pas-negliger-le-passage-en-societe","status":"publish","type":"post","link":"https:\/\/skytax.be\/index.php\/2025\/09\/03\/ne-pas-negliger-le-passage-en-societe\/","title":{"rendered":"Ne pas n\u00e9gliger le passage en soci\u00e9t\u00e9"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Ne pas n\u00e9gliger le passage en soci\u00e9t\u00e9<\/h3>\n\n\n\n<p>Beaucoup d\u2019ind\u00e9pendants exercent leur activit\u00e9 en&nbsp;<strong>personne physique<\/strong>&nbsp;sans se poser la question du passage en&nbsp;<strong>soci\u00e9t\u00e9<\/strong>. Pourtant, \u00e0 partir d\u2019un certain niveau de b\u00e9n\u00e9fice, la charge fiscale et sociale peut devenir tr\u00e8s lourde. Dans certains cas, la soci\u00e9t\u00e9 permet d\u2019optimiser la fiscalit\u00e9 tout en offrant plus de flexibilit\u00e9 pour organiser ses revenus et pr\u00e9parer l\u2019avenir.<\/p>\n\n\n\n<p>Prenons un exemple concret :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>En personne physique<\/strong>\u00a0:<br>Pour un b\u00e9n\u00e9fice imposable de\u00a0<strong>111 127 \u20ac<\/strong>, l\u2019imp\u00f4t \u00e0 payer s\u2019\u00e9l\u00e8ve \u00e0 environ\u00a0<strong>53 000 \u20ac<\/strong>. \u00c0 cela s\u2019ajoutent environ\u00a0<strong>20 592 \u20ac de cotisations sociales<\/strong>, soit un total de pr\u00e8s de\u00a0<strong>73 600 \u20ac<\/strong>.<\/li>\n\n\n\n<li><strong>En soci\u00e9t\u00e9<\/strong>\u00a0:<br>Pour le m\u00eame b\u00e9n\u00e9fice, la soci\u00e9t\u00e9 supporterait environ\u00a0<strong>39 000 \u20ac d\u2019imp\u00f4ts<\/strong>\u00a0(en tenant compte d\u2019une taxation globale de \u00b135% sur les b\u00e9n\u00e9fices et dividendes).<br>Si l\u2019on applique le\u00a0<strong>taux plein de l\u2019imp\u00f4t des soci\u00e9t\u00e9s (25%)<\/strong>, la charge fiscale totale avoisinerait\u00a0<strong>45 000 \u20ac<\/strong>.<br>Concernant les cotisations sociales, si vous vous versez un salaire brut de\u00a0<strong>2 000 \u20ac par mois<\/strong>, la soci\u00e9t\u00e9 paierait environ\u00a0<strong>5 000 \u20ac de cotisations sociales par an<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49&nbsp;<strong>R\u00e9sultat :<\/strong>&nbsp;une \u00e9conomie de plus de&nbsp;<strong>23 000 \u20ac<\/strong>&nbsp;en faveur du r\u00e9gime soci\u00e9t\u00e9 par rapport au r\u00e9gime personne physique.<\/p>\n\n\n\n<p>\u26a0\ufe0f Bien entendu, la d\u00e9cision de passer en soci\u00e9t\u00e9 ne doit pas se limiter \u00e0 une comparaison chiffr\u00e9e. Il faut aussi tenir compte de vos besoins personnels, de votre protection sociale, de la mani\u00e8re dont vous souhaitez utiliser les b\u00e9n\u00e9fices, et de vos projets \u00e0 long terme (investissements, succession, etc.).<\/p>\n\n\n\n<p>Enfin, rappelons que l\u2019<strong>expert-comptable travaille sur le pass\u00e9<\/strong>&nbsp;: il re\u00e7oit vos documents comptables apr\u00e8s coup. C\u2019est donc \u00e0 l\u2019ind\u00e9pendant, d\u00e8s qu\u2019il constate que ses b\u00e9n\u00e9fices actuels ou futurs deviennent importants, de&nbsp;<strong>pr\u00e9venir son conseil<\/strong>&nbsp;afin d\u2019ouvrir la discussion sur un \u00e9ventuel passage en soci\u00e9t\u00e9.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ne pas n\u00e9gliger le passage en soci\u00e9t\u00e9 Beaucoup d\u2019ind\u00e9pendants exercent leur activit\u00e9 en&nbsp;personne physique&nbsp;sans se poser la question du passage [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3006","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts\/3006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/comments?post=3006"}],"version-history":[{"count":1,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts\/3006\/revisions"}],"predecessor-version":[{"id":3007,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts\/3006\/revisions\/3007"}],"wp:attachment":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/media?parent=3006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/categories?post=3006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/tags?post=3006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}