{"id":8742,"date":"2022-04-25T12:42:18","date_gmt":"2022-04-25T09:42:18","guid":{"rendered":"https:\/\/unicount.eu\/?p=8742"},"modified":"2022-04-29T15:09:15","modified_gmt":"2022-04-29T12:09:15","slug":"lexigence-de-capital-social-sera-supprimee-en-2023","status":"publish","type":"post","link":"https:\/\/unicount.eu\/fr\/lexigence-de-capital-social-sera-supprimee-en-2023\/","title":{"rendered":"L’exigence de capital social sera supprim\u00e9e en 2023"},"content":{"rendered":"

Le 13 avril, le Parlement estonien a adopt\u00e9 une toute nouvelle Loi sur le Registre du Commerce, qui supprime l’exigence d’un capital social minimum pour les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e estoniennes (O\u00dc). La plupart des Estoniens ont v\u00e9cu toute leur vie d’adulte en sachant qu’un capital social de 2 500 euros est n\u00e9cessaire pour une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e. Depuis le premier Code de Commerce Estonien de 1995, le capital social requis est de 40 000 couronnes estoniennes qui ont \u00e9t\u00e9 converties en 2 556 euros lorsque l’Estonie a adopt\u00e9 l’euro en 2011. Plus tard, il a \u00e9t\u00e9 arrondi \u00e0 2 500 euros.
\n<\/p>\n

L’exigence de capital social est la m\u00eame depuis 24 ans<\/h3>\n

Selon le Code de Commerce<\/a> en vigueur, le capital social d’une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e doit \u00eatre d’au moins 2 500 euros. Le montant du capital minimum est le m\u00eame depuis 24 ans, mais compte tenu du pouvoir d’achat de la couronne en 1995, c’\u00e9tait un obstacle \u00e9norme pour tout entrepreneur d\u00e9butant ne disposant pas de liquidit\u00e9s libres. Il a donc cr\u00e9\u00e9 un march\u00e9 pour les escrocs qui vendaient des soci\u00e9t\u00e9s pr\u00eates \u00e0 l’emploi (riiulifirma en estonien) dont le capital social \u00e9tait d\u00e9j\u00e0 de 40 000 couronnes estoniennes<\/a>. En r\u00e9alit\u00e9, il n’a \u00e9t\u00e9 vers\u00e9 que pour l’enregistrement de la soci\u00e9t\u00e9, puis retir\u00e9 d’un compte bancaire pour \u00eatre pr\u00e9sent\u00e9 comme existant en esp\u00e8ces. L’acheteur a ensuite achet\u00e9 une soci\u00e9t\u00e9 avec un bilan de 40 000 couronnes en esp\u00e8ces et l’a confirm\u00e9 chez un notaire.<\/p>\n

Paiements de capital social report\u00e9s depuis 2011<\/h3>\n

Les modifications apport\u00e9es au Code du Commerce en 2011 ont permis aux personnes physiques de cr\u00e9er une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e estonienne sans faire d’apport de capital social lors de la constitution. Depuis le 1er janvier 2011, il \u00e9tait donc possible de cr\u00e9er des entreprises m\u00eame si vous n’aviez pas 2 500 euros \u00e0 d\u00e9poser.<\/p>\n

Cette option a \u00e9t\u00e9 largement utilis\u00e9e par les r\u00e9sidents \u00e9lectroniques estoniens car il est difficile de trouver une institution financi\u00e8re qui accepterait d’ouvrir un \u00ab\u00a0compte de d\u00e9part\u00a0\u00bb pour un membre non-r\u00e9sident du conseil d’administration enregistrant une soci\u00e9t\u00e9 \u00e0 distance. Ce type de service est disponible en ligne pour les r\u00e9sidents estoniens, clients des principales banques op\u00e9rant en Estonie (Swedbank, SEB, Luminor, LHV).<\/p>\n

Le Code de Commerce actuel ne fixe pas de d\u00e9lai sp\u00e9cifique pour le paiement du capital social et il est donc possible de ne pas le d\u00e9poser du tout. La plupart des r\u00e9sidents \u00e9lectroniques enregistrent leurs soci\u00e9t\u00e9s sans d\u00e9poser de capital social lors de la constitution. Le service API du Registre des Entreprises Estonien qui est utilis\u00e9 par Unicount<\/a> est \u00e9galement limit\u00e9 \u00e0 ce type de formation.<\/p>\n

Enregistrement du capital social de la soci\u00e9t\u00e9<\/h3>\n

L’enregistrement du capital social d’une soci\u00e9t\u00e9 a \u00e9t\u00e9 probl\u00e9matique dans le pass\u00e9 pour certains r\u00e9sidents \u00e9lectroniques qui n’ont pas \u00e9t\u00e9 en mesure d’ouvrir un compte commercial aupr\u00e8s d’un \u00e9tablissement de cr\u00e9dit ou de paiement agr\u00e9\u00e9 par l’EEE pour obtenir le certificat de d\u00e9p\u00f4t du capital social requis par le Registre des Entreprises Estonien. Avant le 1er janvier 2019, il fallait \u00eatre un \u00e9tablissement de cr\u00e9dit en Estonie, ce qui signifie que si aucun \u00e9tablissement de cr\u00e9dit (banque) n’\u00e9tait heureux de vous accepter comme client, vous ne pouviez m\u00eame pas enregistrer votre capital social pour distribuer des dividendes en toute l\u00e9galit\u00e9.<\/p>\n

Heureusement, le Parlement estonien a adopt\u00e9 un amendement en faveur de l’e-r\u00e9sidence en modifiant le Code du Commerce du pays pour permettre aux entreprises estoniennes d’utiliser tout compte commercial d’\u00e9tablissement de cr\u00e9dit ou de paiement dans n’importe quel pays de l’Espace \u00c9conomique Europ\u00e9en pour d\u00e9poser le capital social. Cela a ouvert la porte \u00e0 des soci\u00e9t\u00e9s fintech telles que Holvi, Wise et Paysera, qui ont \u00e9t\u00e9 les premi\u00e8res institutions financi\u00e8res non estoniennes \u00e0 accepter les soci\u00e9t\u00e9s estoniennes fond\u00e9es par des r\u00e9sidents \u00e9lectroniques.<\/p>\n

Le capital social requis sera de 1 cent d’euro<\/h3>\n

\u00c0 partir du 1er f\u00e9vrier 2023, les fondateurs, puis les actionnaires, doivent \u00e9valuer le montant du capital social n\u00e9cessaire pour lancer et g\u00e9rer une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e donn\u00e9e. La valeur nominale minimale d’une action \u00e9tant de un centime d’euro conform\u00e9ment \u00e0 l’article 148, paragraphe 1, du Code du Commerce, le capital social d’une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e estonienne peut en fait \u00eatre de un centime d’euro si elle a un seul fondateur et actionnaire. Chaque actionnaire suppl\u00e9mentaire signifierait alors au moins 1 cent d’euro de plus.<\/p>\n

Une disposition sp\u00e9ciale ajout\u00e9e \u00e0 la Loi sur la Faillite<\/h3>\n

Toutefois, une nouvelle disposition a \u00e9t\u00e9 ajout\u00e9e \u00e0 la Loi sur la Faillite<\/a>, \u00a7 29 (91), qui rend l’actionnaire d’une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e dont le capital social est inf\u00e9rieur \u00e0 2.500 euros responsable des honoraires et des d\u00e9penses du syndic temporaire dans une proc\u00e9dure de faillite. Par exemple, si le capital social d’une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e est de 1 euro et que la soci\u00e9t\u00e9 n’a pas suffisamment d’actifs pour couvrir les honoraires et les d\u00e9penses du fiduciaire, la responsabilit\u00e9 potentielle de l’actionnaire est de 2499 euros.<\/p>\n

La nouvelle Loi sur le Registre des Entreprises entrera en vigueur le 1er f\u00e9vrier 2023.<\/p>\n

Merci de lire<\/h3>\n

Nous esp\u00e9rons que vous avez appr\u00e9ci\u00e9 cet article. Si vous avez d’autres questions, consultez les nombreux articles de support d’Unicount ici<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le 13 avril, le Parlement estonien a adopt\u00e9 une toute nouvelle Loi sur le Registre du Commerce, qui supprime l’exigence d’un capital social minimum pour les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e estoniennes (O\u00dc). La plupart des Estoniens ont v\u00e9cu toute leur vie d’adulte en sachant qu’un capital social de 2 500 euros est n\u00e9cessaire pour une […]<\/p>\n","protected":false},"author":2,"featured_media":8607,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[51],"tags":[98,73],"class_list":["post-8742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-french","tag-legal"],"acf":[],"yoast_head":"\nL'exigence de capital social sera supprim\u00e9e en 2023 | Unicount<\/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:\/\/unicount.eu\/fr\/lexigence-de-capital-social-sera-supprimee-en-2023\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'exigence de capital social sera supprim\u00e9e en 2023\" \/>\n<meta property=\"og:description\" content=\"Le 13 avril, le Parlement estonien a adopt\u00e9 une toute nouvelle Loi sur le Registre du Commerce, qui supprime l’exigence d’un capital social minimum pour les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e estoniennes (O\u00dc). 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