{"id":344,"date":"2019-04-26T16:20:24","date_gmt":"2019-04-26T14:20:24","guid":{"rendered":"https:\/\/www.yoursadvisory.com\/?p=344"},"modified":"2025-03-19T14:35:24","modified_gmt":"2025-03-19T13:35:24","slug":"nouveau-code-des-societes","status":"publish","type":"post","link":"https:\/\/www.yoursadvisory.com\/en\/nouveau-code-des-societes\/","title":{"rendered":"Nouveau Code des Soci\u00e9t\u00e9s et des Associations"},"content":{"rendered":"\n

Entr\u00e9e en vigueur du nouveau Code des Soci\u00e9t\u00e9s et des Associations<\/h2>\n\n\n\n

1. Nouvelle r\u00e9glementation<\/u><\/strong><\/h3>\n\n\n\n

L\u2019assembl\u00e9e pl\u00e9ni\u00e8re de la Chambre a adopt\u00e9 ce 28 f\u00e9vrier 2019 le projet de loi mettant en \u0153uvre le Code des Soci\u00e9t\u00e9s et des Associations (CSA) qui entrera en vigueur le 1er<\/sup>mai 2019.<\/p>\n\n\n\n

Dans un souci de simplification et de flexibilit\u00e9, la l\u00e9gislation relative aux soci\u00e9t\u00e9s et associations fait d\u00e9sormais l\u2019objet d\u2019une codification unique et limite les formes de soci\u00e9t\u00e9s au nombre de sept :<\/p>\n\n\n\n

  • La soci\u00e9t\u00e9 anonyme (SA)<\/li>
  • La soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SRL)<\/li>
  • La soci\u00e9t\u00e9 coop\u00e9rative (SC)<\/li>
  • La soci\u00e9t\u00e9 simple (SS)<\/li>
  • La soci\u00e9t\u00e9 en commandite<\/li>
  • La soci\u00e9t\u00e9 en nom collectif (SNC)<\/li>
  • La soci\u00e9t\u00e9 coop\u00e9rative europ\u00e9enne (SCE)<\/li><\/ul>\n\n\n\n

    Nous nous limitons dans cet article \u00e0 expliquer les changements majeurs en ce qui concerne les Soci\u00e9t\u00e9s Anonymes (SA) et les Soci\u00e9t\u00e9s \u00e0 Responsabilit\u00e9 Limit\u00e9e (SRL).<\/p>\n\n\n\n

    2. Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SRL)<\/u><\/strong><\/h3>\n\n\n\n
    1. Suppression du capital<\/li><\/ol>\n\n\n\n

      L\u2019abrogation de l\u2019exigence du capital minimum constitue l\u2019un des changements phares de la r\u00e9forme.<\/p>\n\n\n\n

      Par cons\u00e9quent, les fondateurs seront dans l\u2019obligation d\u2019\u00e9laborer un plan financier renforc\u00e9 contenant une description pr\u00e9cise de l\u2019activit\u00e9 r\u00e9alis\u00e9e ainsi qu\u2019un aper\u00e7u du compte de r\u00e9sultats fictif et des diverses sources de financement.<\/p>\n\n\n\n

      Il sera \u00e9galement proc\u00e9d\u00e9 \u00e0 un \u00ab test de liquidit\u00e9 \u00bb pr\u00e9alable \u00e0 toute distribution de dividendes, ceci afin de s\u2019assurer que la soci\u00e9t\u00e9 puisse continuer \u00e0 s\u2019acquitter de ses dettes ainsi qu\u2019\u00e0 un \u00ab test de bilan \u00bb qui a pour but d\u2019emp\u00eacher qu\u2019une distribution ne puisse mener \u00e0 un actif net n\u00e9gatif.<\/p>\n\n\n\n

      1. Libre cessibilit\u00e9 des actions<\/li><\/ol>\n\n\n\n

        Le l\u00e9gislateur a pour vocation de rendre la SRL aussi ouverte que la SA en faisant en sorte que le r\u00e9gime de cessibilit\u00e9 des actions d\u2019une SRL soit aussi libre que celui relatif \u00e0 la n\u00e9gociabilit\u00e9 des actions d\u2019une SA.<\/p>\n\n\n\n

        La r\u00e8gle selon laquelle les actions ne sont cessibles aux tiers que moyennant l\u2019accord d\u2019au moins la moiti\u00e9 des actionnaires poss\u00e9dant au moins les trois-quarts du capital sera dor\u00e9navant suppl\u00e9tive.<\/p>\n\n\n\n

        1. Responsabilit\u00e9 limit\u00e9e des administrateurs<\/li><\/ol>\n\n\n\n

          Selon le chiffre d\u2019affaire et le total du bilan, un plafond de responsabilit\u00e9 compris entre 125.000 \u20ac et 12 millions d\u2019euros est mis en place. Cette limite de responsabilit\u00e9 englobe \u00e9galement la faute lourde ainsi que l\u2019infraction p\u00e9nale.<\/p>\n\n\n\n

          3. Soci\u00e9t\u00e9 Anonyme (SA)<\/u><\/strong><\/h3>\n\n\n\n

          L\u2019objectif du l\u00e9gislateur est de r\u00e9server la soci\u00e9t\u00e9 anonyme aux grandes entreprises et aux soci\u00e9t\u00e9s cot\u00e9es et d\u2019augmenter davantage le nombre de soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e.<\/p>\n\n\n\n

          Le caract\u00e8re unipersonnel de la soci\u00e9t\u00e9 anonyme lui permet de n\u2019\u00eatre constitu\u00e9e que d\u2019une seule personne.<\/p>\n\n\n\n

          Le droit belge offre la possibilit\u00e9 de pr\u00e9voir dans la SA une structure de gestion moniste ou dualiste.<\/p>\n\n\n\n

          Le syst\u00e8me moniste est la m\u00e9thode par laquelle le conseil d\u2019administration est le seul comp\u00e9tent en premi\u00e8re ligne pour g\u00e9rer la soci\u00e9t\u00e9 et contr\u00f4ler les administrateurs.<\/p>\n\n\n\n

          Le syst\u00e8me dualiste comprend un conseil de direction qui a pour t\u00e2che de s\u2019occuper de la gestion de la soci\u00e9t\u00e9 et un conseil de surveillance qui a pour mission de contr\u00f4ler le conseil de direction et de prendre les d\u00e9cisions importantes relatives \u00e0 la soci\u00e9t\u00e9.<\/p>\n\n\n\n

          Le nouveau r\u00e9gime ne permet plus le cumul de mandat entre le conseil de direction et le conseil de surveillance.<\/p>\n\n\n\n

          4. Tableau comparatif<\/u><\/strong><\/h3>\n\n\n\n
          <\/td>Soci\u00e9t\u00e9 Anonyme (SA)<\/td>Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e (SRL)<\/td><\/tr>
          Associ\u00e9<\/td>1 ou plus<\/td>1 ou plus<\/td><\/tr>
          Capital<\/td>61.500 \u20ac<\/td>Suppression du capital minimum<\/td><\/tr>
          Droit de vote <\/td>– SA non cot\u00e9es \u00e0 Actions \u00e0 droit de vote multiple.- SA cot\u00e9es en bourse \u00e0Actions \u00e0 droit de vote double.<\/td>Actions \u00e0 droit de vote multiple possible<\/td><\/tr>
          Dividendes<\/td>La distribution ne peut avoir pour effet que l\u2019actif net soit inf\u00e9rieur au capital.<\/td>Cons\u00e9quences de la suppression du capital :- Test de bilan \u00e0 aucune distribution ne peut mener \u00e0 un actif net n\u00e9gatif- Test de liquidit\u00e9 \u00e0aucune distribution ne peut mener \u00e0 ce que la soci\u00e9t\u00e9 soit dans l\u2019incapacit\u00e9 de continuer \u00e0 s\u2019acquitter de ses dettes<\/td><\/tr>
          Cessibilit\u00e9 des actions\/parts<\/td>Principe \u00e0 librement cessible sous r\u00e9serve de restrictions apport\u00e9es dans les statuts.<\/td>Principe \u00e0 caract\u00e8re suppl\u00e9tif de la proc\u00e9dure d\u2019agr\u00e9ment : accord de la moiti\u00e9 des actionnaires poss\u00e9dant les \u00be des parts. <\/td><\/tr>
          Organes de gestion <\/td>– Moniste \u00e0 un conseil d\u2019administration ou un administrateur unique- Dualiste \u00e0 un conseil de surveillance et un conseil de direction<\/td>Un ou plusieurs administrateurs<\/td><\/tr>
          Responsabilit\u00e9<\/td>\u00e0limit\u00e9e- Responsabilit\u00e9 des fondateurs en cas de faillite de la soci\u00e9t\u00e9 end\u00e9ans les trois ans \u00e0 partir de la date de constitution de la soci\u00e9t\u00e9.- Obligation de garantie du fondateur.- Responsabilit\u00e9 classique du fondateur.- Th\u00e9orie de l\u2019organe \u00e0quasi-immunit\u00e9 de l\u2019organe qui est \u00ab transparent \u00bb et absorption de la responsabilit\u00e9 de l\u2019organe par la soci\u00e9t\u00e9.- possibilit\u00e9 d\u2019engager la responsabilit\u00e9 personnelle d\u2019un membre de l\u2019organe en pr\u00e9sence de faute extracontractuelle. <\/td>\u00e0limit\u00e9e- Responsabilit\u00e9 des fondateurs \u00e0 en cas de faillite de la soci\u00e9t\u00e9 dans les 3 ans \u00e0 partir de sa date de constitution.- Th\u00e9orie de l\u2019organe \u00e0quasi-immunit\u00e9 de l\u2019organe qui est \u00ab transparent \u00bb et absorption de la responsabilit\u00e9 de l\u2019organe par la soci\u00e9t\u00e9.- Possibilit\u00e9 d\u2019engager la responsabilit\u00e9 personnelle d\u2019un membre de l\u2019organe en pr\u00e9sence de faute extracontractuelle.<\/td><\/tr>
          D\u00e9mission\/exclusion<\/td>– Proc\u00e9dure de d\u00e9mission \u00e0 proc\u00e9dure dans laquelle l\u2019actionnaire obtient le remboursement de la valeur de ses parts.- Proc\u00e9dure d\u2019exclusion \u00e0un actionnaire agit pour en exclure un autre.<\/td>– Proc\u00e9dure de d\u00e9mission \u00e0 proc\u00e9dure dans laquelle l\u2019actionnaire obtient le remboursement de la valeur de ses parts.- Proc\u00e9dure d\u2019exclusion \u00e0un actionnaire agit pour en exclure un autre.<\/td><\/tr>
          Th\u00e9orie du si\u00e8ge statutaire<\/td>Soumission au droit belge des soci\u00e9t\u00e9s, fondations et associations qui ont leur si\u00e8ge statutaire en Belgique et ce, m\u00eame si leur si\u00e8ge r\u00e9el se trouve \u00e0 l\u2019\u00e9tranger.<\/td>Soumission au droit belge des soci\u00e9t\u00e9s, fondations et associations qui ont leur si\u00e8ge statutaire en Belgique et ce, m\u00eame si leur si\u00e8ge r\u00e9el se trouve \u00e0 l\u2019\u00e9tranger.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          5. Cons\u00e9quences<\/u><\/strong><\/h3>\n\n\n\n

          Les soci\u00e9t\u00e9s existantes \u00e0 ce jour ont jusqu\u2019au 1er<\/sup>janvier 2024 pour proc\u00e9der \u00e0 la mise en conformit\u00e9 de leurs statuts face aux exigences de la nouvelle codification.<\/p>\n\n\n\n

          Celles-ci seront tenues de respecter les dispositions imp\u00e9ratives du Code \u00e0 partir du 1er<\/sup>janvier 2020 et pourront \u00e9galement d\u00e9cider de s\u2019y soumettre \u00e0 partir du 1er<\/sup>mais prochain \u00e0 condition de proc\u00e9der \u00e0 la modification pr\u00e9alable des statuts de la soci\u00e9t\u00e9.<\/p>\n\n\n\n

          Toutes les soci\u00e9t\u00e9s constitu\u00e9es \u00e0 partir du 1er<\/sup>mai seront soumises aux exigences du CSA.<\/p>\n\n\n\n

          Nous nous tenons \u00e0 votre disposition afin de vous aider \u00e0 satisfaire \u00e0 ces nouvelles exigences.<\/p>\n","protected":false},"excerpt":{"rendered":"

          Entr\u00e9e en vigueur du nouveau Code des Soci\u00e9t\u00e9s et des Associations 1. Nouvelle r\u00e9glementation L\u2019assembl\u00e9e pl\u00e9ni\u00e8re de la Chambre a adopt\u00e9 ce 28 f\u00e9vrier 2019 le projet de loi mettant […]<\/p>\n","protected":false},"author":3,"featured_media":361,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[51],"class_list":["post-344","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","tag-fr"],"acf":[],"featured_image_src":"https:\/\/www.yoursadvisory.com\/wp-content\/uploads\/2020\/05\/nouveau-code-des-societes-et-associations.jpg","author_info":{"display_name":"jandre","author_link":"https:\/\/www.yoursadvisory.com\/en\/author\/jandre\/"},"yoast_head":"\nNouveau Code des Soci\u00e9t\u00e9s et des Associations — Yours Advisory<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.yoursadvisory.com\/nouveau-code-des-societes\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouveau Code des Soci\u00e9t\u00e9s et des Associations — Yours Advisory\" \/>\n<meta property=\"og:description\" content=\"Entr\u00e9e en vigueur du nouveau Code des Soci\u00e9t\u00e9s et des Associations 1. 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