{"id":2587,"date":"2023-11-20T15:46:27","date_gmt":"2023-11-20T14:46:27","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2587"},"modified":"2023-12-13T08:42:55","modified_gmt":"2023-12-13T07:42:55","slug":"distribution-de-dividendes-dune-sel-a-sa-holding-soumis-a-cotisations-sociales-selon-la-situation-professions-liberales","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2587","title":{"rendered":"Distribution de dividendes d\u2019une SEL \u00e0 sa holding soumis \u00e0 cotisations sociales selon la situation (professions lib\u00e9rales)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2587\" class=\"elementor elementor-2587\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-41b3124 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41b3124\" 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-2e0dbcc\" data-id=\"2e0dbcc\" 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-2af8949 elementor-widget elementor-widget-heading\" data-id=\"2af8949\" 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\">L'actualit\u00e9 du mois de novembre 2023\u200b<\/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-8930378 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8930378\" 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-3c96d68\" data-id=\"3c96d68\" 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-3351836 elementor-widget elementor-widget-heading\" data-id=\"3351836\" 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\">Actualit\u00e9s social<\/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-bf00f0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf00f0a\" 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-20c975b\" data-id=\"20c975b\" 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-b9be616 elementor-widget elementor-widget-heading\" data-id=\"b9be616\" 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\">Distribution de dividendes d\u2019une SEL \u00e0 sa holding soumis \u00e0 cotisations sociales selon la situation (professions lib\u00e9rales)<\/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-c6c512a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6c512a\" 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-a4afb11\" data-id=\"a4afb11\" 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-1afed40 elementor-widget elementor-widget-text-editor\" data-id=\"1afed40\" 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 style=\"text-align: left\"><span style=\"text-decoration: underline\"><span style=\"color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037948729\">article L. 131-6, III, du code de la s\u00e9curit\u00e9 sociale <\/a><\/span><\/span><\/p><p>Un arr\u00eat de la Cour de cassation du 19 octobre 2023, soumet \u00e0 cotisations sociales les dividendes per\u00e7us par une holding provenant d\u2019une SEL. Elle estime que : les b\u00e9n\u00e9fices de la SEL, au sein de laquelle le travailleur ind\u00e9pendant exerce son activit\u00e9, constituent le produit de son activit\u00e9 professionnelle. Ces b\u00e9n\u00e9fices doivent donc entrer dans l&rsquo;assiette des cotisations sociales dont il est redevable, <strong>y compris lorsqu&rsquo;ils sont distribu\u00e9s \u00e0 la holding (SPFPL) qui d\u00e9tient la quasi-totalit\u00e9 du capital de la SEL.<\/strong><\/p><p>Cet assujettissement r\u00e9pond \u00e0 plusieurs conditions tr\u00e8s pr\u00e9cises. (Entre autres, le chirurgien-dentiste est le seul associ\u00e9 professionnel au sein de la SEL et donc le seul \u00e0 g\u00e9n\u00e9rer des revenus permettant de constituer les dividendes distribu\u00e9s).\u00a0Cet avis est controvers\u00e9, et fait l\u2019objet de nombreuses discussions entre les syndicats et le gouvernement.<\/p><p><span style=\"color: #ff0000\"><strong>Ainsi nous vous mettons en garde sur les montages qui pourraient \u00eatre prochainement mis en place \/ ou d\u00e9j\u00e0 en place afin de prendre en compte cet arr\u00eat. Chaque situation doit \u00eatre analys\u00e9e et nous vous conseillons de vous rapprocher de votre expert-comptable et\/ou avocat fiscaliste.<\/strong><\/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-1ab5f47 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ab5f47\" 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-6b8db3d\" data-id=\"6b8db3d\" 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-5d68a37 elementor-widget elementor-widget-image\" data-id=\"5d68a37\" 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=\"768\" height=\"514\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Distribution-de-dividendes-dune-SEL-a-sa-holding-soumis-a-cotisations-sociales-selon-la-situation-professions-liberales-768x514.jpg\" class=\"attachment-medium_large size-medium_large wp-image-2594\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Distribution-de-dividendes-dune-SEL-a-sa-holding-soumis-a-cotisations-sociales-selon-la-situation-professions-liberales-768x514.jpg 768w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Distribution-de-dividendes-dune-SEL-a-sa-holding-soumis-a-cotisations-sociales-selon-la-situation-professions-liberales-300x201.jpg 300w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Distribution-de-dividendes-dune-SEL-a-sa-holding-soumis-a-cotisations-sociales-selon-la-situation-professions-liberales-1024x685.jpg 1024w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Distribution-de-dividendes-dune-SEL-a-sa-holding-soumis-a-cotisations-sociales-selon-la-situation-professions-liberales.jpg 1118w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\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 novembre 2023\u200b Actualit\u00e9s social Distribution de dividendes d\u2019une SEL \u00e0 sa holding soumis \u00e0 cotisations sociales selon la situation (professions lib\u00e9rales) article L. 131-6, III, du code de la s\u00e9curit\u00e9 sociale Un arr\u00eat de la Cour de cassation du 19 octobre 2023, soumet \u00e0 cotisations sociales les dividendes per\u00e7us par une [&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":"both","_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":"","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":"","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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