{"id":2655,"date":"2023-12-15T10:58:08","date_gmt":"2023-12-15T09:58:08","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2655"},"modified":"2023-12-21T10:44:35","modified_gmt":"2023-12-21T09:44:35","slug":"nouveau-regime-fiscal-des-dirigeants-de-sel-2","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2655","title":{"rendered":"Nouveau r\u00e9gime fiscal des dirigeants de SEL"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2655\" class=\"elementor elementor-2655\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29d1f9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29d1f9b\" 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-9049092\" data-id=\"9049092\" 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-418ed31 elementor-widget elementor-widget-heading\" data-id=\"418ed31\" 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 d\u00e9cembre 2023\u200b\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-bf6aa82 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf6aa82\" 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-897cb8f\" data-id=\"897cb8f\" 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-cd3d621 elementor-widget elementor-widget-heading\" data-id=\"cd3d621\" 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 fiscales<\/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-a541351 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a541351\" 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-807c853\" data-id=\"807c853\" 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-4f27683 elementor-widget elementor-widget-heading\" data-id=\"4f27683\" 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-8b05d18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b05d18\" 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-75735c7\" data-id=\"75735c7\" 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-cfbc0e2 elementor-widget elementor-widget-text-editor\" data-id=\"cfbc0e2\" 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>Ce r\u00e9gime a \u00e9t\u00e9 \u00e9voqu\u00e9 dans la communication du 12 janvier 2023, une tol\u00e9rance avait \u00e9t\u00e9 accord\u00e9e par l\u2019administration fiscale jusqu\u2019au 31 d\u00e9cembre 2023.<\/p><p><u>Pour rappel\u202f:<\/u><br \/>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 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>Ainsi, \u00e0 compter du 1er janvier 2024, les r\u00e9mun\u00e9rations des associ\u00e9s de SEL per\u00e7ues au titre de leur activit\u00e9 lib\u00e9rale sont impos\u00e9es dans la cat\u00e9gorie des BNC. Les associ\u00e9s de SEL devront donc <strong>s\u2019immatriculer en nom propre<\/strong> pour se voir imposer leurs revenus dans la cat\u00e9gorie des BNC via l\u2019\u00e9tablissement d\u2019une 2035 (sauf b\u00e9n\u00e9fice du r\u00e9gime micro-BNC si les seuils respect\u00e9s).<\/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-9eefd23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9eefd23\" 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-a002a82\" data-id=\"a002a82\" 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-1c4fce7 elementor-widget elementor-widget-image\" data-id=\"1c4fce7\" 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=\"394\" height=\"277\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/ouveau-regime-fiscal-des-dirigeants-de-SEL.png\" class=\"attachment-large size-large wp-image-2659\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/ouveau-regime-fiscal-des-dirigeants-de-SEL.png 394w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/12\/ouveau-regime-fiscal-des-dirigeants-de-SEL-300x211.png 300w\" sizes=\"(max-width: 394px) 100vw, 394px\" \/>\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 d\u00e9cembre 2023\u200b\u200b Actualit\u00e9s fiscales Nouveau r\u00e9gime fiscal des dirigeants de SEL Ce r\u00e9gime a \u00e9t\u00e9 \u00e9voqu\u00e9 dans la communication du 12 janvier 2023, une tol\u00e9rance avait \u00e9t\u00e9 accord\u00e9e par l\u2019administration fiscale jusqu\u2019au 31 d\u00e9cembre 2023. Pour rappel\u202f: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 [&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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