{"id":2022,"date":"2023-01-12T08:00:31","date_gmt":"2023-01-12T07:00:31","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2022"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"nouveau-regime-fiscal-des-dirigeants-de-sel","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2022","title":{"rendered":"Nouveau r\u00e9gime fiscal des dirigeants de SEL"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2022\" class=\"elementor elementor-2022\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad78959 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad78959\" data-element_type=\"section\" data-e-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-a63a8cf\" data-id=\"a63a8cf\" data-element_type=\"column\" data-e-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-dfdf868 elementor-widget elementor-widget-heading\" data-id=\"dfdf868\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 2.66667rem;font-style: normal\">L'actualit\u00e9 du mois de janvier 2023<\/span><\/h1>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fe7999 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fe7999\" data-element_type=\"section\" data-e-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-b467fc8\" data-id=\"b467fc8\" data-element_type=\"column\" data-e-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-2ebc6cb elementor-widget elementor-widget-heading\" data-id=\"2ebc6cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 2rem;font-style: normal\">Actualit\u00e9s fiscales<\/span><\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-79da3e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79da3e4\" data-element_type=\"section\" data-e-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-de39931\" data-id=\"de39931\" data-element_type=\"column\" data-e-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-e4c70b2 elementor-widget elementor-widget-heading\" data-id=\"e4c70b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nouveau r\u00e9gime fiscal des dirigeants de SEL<\/h3>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-31b43af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31b43af\" data-element_type=\"section\" data-e-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-d555b20\" data-id=\"d555b20\" data-element_type=\"column\" data-e-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-58474d1 elementor-widget elementor-widget-text-editor\" data-id=\"58474d1\" data-element_type=\"widget\" data-e-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<p><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/13746-PGP.html\/ACTU-2022-00145\">https:\/\/bofip.impots.gouv.fr\/bofip\/13746-PGP.html\/ACTU-2022-00145\u00a0<\/a><\/p><p>Pour <b><u>l\u2019imposition des revenus 2023<\/u><\/b>, les r\u00e9mun\u00e9rations per\u00e7ues par les associ\u00e9s d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9rale (SEL) au titre de l\u2019exercice de leur activit\u00e9 lib\u00e9rale dans cette soci\u00e9t\u00e9 sont imposables dans <b><u>la cat\u00e9gorie des BNC<\/u><\/b>. Ces r\u00e9mun\u00e9rations sont toutefois impos\u00e9es dans la cat\u00e9gorie des traitements et salaires lorsque l\u2019exercice de l\u2019activit\u00e9 s\u2019exerce dans les conditions traduisant l\u2019existence, \u00e0 l\u2019\u00e9gard de la soci\u00e9t\u00e9, d\u2019un lien de subordination caract\u00e9risant une activit\u00e9 salari\u00e9e.<\/p><p>Dans le cas particulier des g\u00e9rants majoritaires de SELARL (et des associ\u00e9s de SELCA), ces r\u00e8gles s\u2019appliquent lorsque ces m\u00eames r\u00e9mun\u00e9rations, tir\u00e9es de l\u2019exercice de leur activit\u00e9 lib\u00e9rale, peuvent \u00eatre distingu\u00e9es de celles qu\u2019ils per\u00e7oivent au titre de leurs fonctions de g\u00e9rance. \u00c0 d\u00e9faut, les r\u00e9mun\u00e9rations tir\u00e9es de l\u2019exercice de leur activit\u00e9 lib\u00e9rale dans la SEL sont, comme celles per\u00e7ues au titre de leurs fonctions de g\u00e9rance, impos\u00e9es en traitements et salaires.<\/p><p>Dans la mesure o\u00f9 certains contribuables n&rsquo;\u00e9taient pas en mesure de mettre en\u00a0\u0153uvre\u00a0<span style=\"font-size: 15px\">ces nouvelles dispositions d\u00e8s le 1er janvier 2023, une tol\u00e9rance vient d&rsquo;\u00eatre instaur\u00e9e par l&rsquo;administration fiscale. La m\u00eame tol\u00e9rance d&rsquo;applique pour les associ\u00e9s\u00a0g\u00e9rants majoritaires de SELARL et les associ\u00e9s g\u00e9rants de SELCA, lesquels peuvent continuer \u00e0 \u00eatre impos\u00e9s dans les conditions pr\u00e9vues \u00e0 l&rsquo;article 62 du CGI.<\/span><\/p>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-026e7fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"026e7fc\" data-element_type=\"section\" data-e-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-ec6e3f4\" data-id=\"ec6e3f4\" data-element_type=\"column\" data-e-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-9c1371d elementor-widget elementor-widget-image\" data-id=\"9c1371d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"400\" height=\"133\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/01\/Capture-decran-2023-01-19-160043.png\" class=\"attachment-large size-large wp-image-2058\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/01\/Capture-decran-2023-01-19-160043.png 400w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/01\/Capture-decran-2023-01-19-160043-300x100.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t\t\t\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de janvier 2023 Actualit\u00e9s fiscales Nouveau r\u00e9gime fiscal des dirigeants de SEL https:\/\/bofip.impots.gouv.fr\/bofip\/13746-PGP.html\/ACTU-2022-00145\u00a0 Pour l\u2019imposition des revenus 2023, les r\u00e9mun\u00e9rations per\u00e7ues par les associ\u00e9s d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9rale (SEL) au titre de l\u2019exercice de leur activit\u00e9 lib\u00e9rale dans cette soci\u00e9t\u00e9 sont imposables dans la cat\u00e9gorie des BNC. Ces r\u00e9mun\u00e9rations sont toutefois impos\u00e9es [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","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":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","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":"","background-image":"","background-repeat":"repeat","background-position":"center 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