{"id":344,"date":"2016-10-28T08:47:34","date_gmt":"2016-10-28T07:47:34","guid":{"rendered":"http:\/\/www.clic-formalites.com\/blog\/?p=344"},"modified":"2026-01-28T16:43:38","modified_gmt":"2026-01-28T15:43:38","slug":"choix-statut-juridique-lors-de-creation-entreprise","status":"publish","type":"post","link":"https:\/\/www.clic-formalites.com\/blog\/choix-statut-juridique-lors-de-creation-entreprise\/","title":{"rendered":"Choix du statut juridique lors de la cr\u00e9ation d\u2019entreprise"},"content":{"rendered":"\n<p><span style=\"font-weight: 400;\">Lorsqu\u2019une entreprise se cr\u00e9e, elle donne naissance \u00e0 une nouvelle personne juridiquement distincte des associ\u00e9s fondateurs, que l\u2019on appelle \u201cpersonne morale\u201d. <\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Choisir la forme juridique est capital pour d\u00e9terminer <\/span><span style=\"font-weight: 400;\">les formalit\u00e9s de d\u00e9claration<\/span><span style=\"font-weight: 400;\">, le r\u00e9gime fiscal, administratif et social de la soci\u00e9t\u00e9. Cette forme est le cadre juridique qui permet \u00e0 un entrepreneur d\u2019exercer son activit\u00e9 en toute l\u00e9galit\u00e9. <\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Le choix du statut juridique se fait en fonction de :<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">La nature de l\u2019activit\u00e9,<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Le souhait d\u2019entreprendre seul ou \u00e0 plusieurs,<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">La volont\u00e9 de protection du patrimoine priv\u00e9,<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Le statut social adapt\u00e9 (Travailleur Non Salari\u00e9 ou assimil\u00e9 salari\u00e9),<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Le r\u00e9gime fiscal envisag\u00e9 (Imp\u00f4t sur le Revenu &#8211; IR &#8211; ou Imp\u00f4t sur les Soci\u00e9t\u00e9s &#8211; IS).<\/span><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-weight: 400;\">Petit tour des formes juridiques \u00e0 disposition des cr\u00e9ateurs d\u2019entreprises.<\/span><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"quels-statuts-juridiques-pour-une-entreprise-individuelle\"><span style=\"font-weight: 400;\">Quels statuts juridiques pour une entreprise individuelle ?<\/span><\/h2>\n\n\n<p><span style=\"font-weight: 400;\">Pour les entreprises de forme individuelle, il n\u2019y a pas de statut \u00e0 r\u00e9diger. L\u2019entrepreneur dirige lui-m\u00eame la soci\u00e9t\u00e9 comme Travailleur Non Salari\u00e9 (TNS) et il est affili\u00e9 au <\/span><a href=\"https:\/\/www.rsi.fr\/\"><span style=\"font-weight: 400;\">RSI<\/span><\/a><span style=\"font-weight: 400;\"> (R\u00e9gime Social des Ind\u00e9pendants). <\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Dans le cadre d\u2019une EI (Entreprise Individuelle) ou d\u2019une EIRL (Entreprise Individuelle \u00e0 Responsabilit\u00e9 Limit\u00e9e), l\u2019entreprise ne constitue pas une personnalit\u00e9 morale. <\/span><\/p>\n\n\n\n<figure style=\"font-style:normal;font-weight:400\" class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><p style=\"text-align: center;\"><span style=\"color: #000000;\"><b>Nom du statut<\/b><\/span><\/p><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"color: #000000;\"><b>Responsabilit\u00e9s<\/b><\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"color: #000000;\"><b>Capital social<\/b><\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"color: #000000;\"><b>Imposition<\/b><\/span><\/td><\/tr><tr><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Entreprise Individuelle (EI)<\/span><\/p>\n<\/td><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Responsabilit\u00e9s civiles et p\u00e9nales sur l\u2019ensemble des biens personnels <\/span><\/p>\n<\/td><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Pas de capital social<\/span><\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Imp\u00f4t sur le Revenu (IR)<\/span><\/td><\/tr><tr><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Entreprise Individuelle \u00e0 Responsabilit\u00e9 Limit\u00e9e (EIRL)<\/span><\/p>\n<\/td><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Responsabilit\u00e9s civiles et p\u00e9nales, avec cr\u00e9ation d\u2019un patrimoine professionnel<\/span><\/p>\n<\/td><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Pas de capital social<\/span><\/p>\n<\/td><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS) sous conditions <\/span><\/p>\n<\/td><\/tr><tr><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Entreprise Unipersonnelle \u00e0 Responsabilit\u00e9 Limit\u00e9e (EURL)<\/span><\/p>\n<\/td><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Responsabilit\u00e9 limit\u00e9e aux apports<\/span><\/p>\n<\/td><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Libre, en fonction de la taille et des besoins de l\u2019entreprise<\/span><\/p>\n<\/td><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Imp\u00f4t sur le Revenu (IR)<\/span><\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Auto-entrepreneur (Micro-entrepreneur)<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Responsabilit\u00e9s civiles et p\u00e9nales <\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Pas de capital social<\/span><\/td><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Imp\u00f4t sur le Revenu (IR)<\/span><\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Soci\u00e9t\u00e9 par Actions Simplifi\u00e9e Unipersonnelle (SASU)<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Responsabilit\u00e9 limit\u00e9e aux apports<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Librement d\u00e9termin\u00e9 par les statuts<\/span><\/td><td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"><span style=\"color: #000000;\">Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS<\/span>)<\/span><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<h2 class=\"wp-block-heading\" id=\"quels-statuts-juridiques-pour-une-entreprise-avec-associes\"><span style=\"font-weight: 400;\">Quels statuts juridiques pour une entreprise avec associ\u00e9s ?<\/span><\/h2>\n\n\n<p><span style=\"font-weight: 400;\">En cr\u00e9ant une entreprise avec des associ\u00e9s, celle-ci dispose d\u2019une personnalit\u00e9 juridique propre avec un capital social dissoci\u00e9 de celui des associ\u00e9s. <\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Il existe plusieurs formes de soci\u00e9t\u00e9s commerciales.<\/span><\/p>\n\n\n\n<figure style=\"font-style:normal;font-weight:400\" class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"color: #000000;\"><strong>Nom du statut<\/strong><\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"color: #000000;\"><strong>Nombre d\u2019associ\u00e9s<\/strong><\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"color: #000000;\"><b>Responsabilit\u00e9<\/b><\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"color: #000000;\"><strong>Capital social<\/strong><\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"color: #000000;\"><strong>Imposition<\/strong><\/span><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e (SARL)<\/span><\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">1 \u00e0 100 personnes physiques ou morales<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Limit\u00e9e aux apports<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Libre, en fonction de la taille et des besoins de la soci\u00e9t\u00e9<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/span><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Soci\u00e9t\u00e9 Anonyme (SA)<\/span><\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">7 personnes au minimum<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Limit\u00e9e aux apports<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">37 000\u20ac au minimum<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/span><\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Soci\u00e9t\u00e9 par Actions Simplifi\u00e9e (SAS)<\/span><\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">1 personne au minimum<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Limit\u00e9e aux apports<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Librement d\u00e9fini dans les statuts<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/span><\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Soci\u00e9t\u00e9 en Nom Collectif (SNC)<\/span><\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">2 personnes au minimum<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Ind\u00e9finie et <\/span>\n<p><span style=\"font-weight: 400; color: #000000;\">solidaire<\/span><\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Librement d\u00e9fini dans les statuts<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Au niveau des associ\u00e9s avec option d\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/span><\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Soci\u00e9t\u00e9s Civiles<\/span><\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">2 personnes au minimum<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Ind\u00e9finie et conjointe<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Facultatif<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Au niveau des associ\u00e9s avec option d\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/span><\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral (SEL)<\/span><\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">2 personnes au minimum <\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Limit\u00e9e aux apports<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Selon la forme sociale choisie<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; color: #000000;\">Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/span><\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Soci\u00e9t\u00e9 Coop\u00e9rative et Participative (SCOP)<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">SARL\/SAS SCOP : 2 personnes<\/span>\n<p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\"><br><\/span><span style=\"font-weight: 400;\">SA SCOP : 7 personnes<\/span><\/span><\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"font-weight: 400; color: #000000;\">Limit\u00e9e aux apports<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">SARL\/SAS SCOP :15\u20ac par associ\u00e9<\/span><\/span>\n<p>&nbsp;<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/span><span style=\"font-weight: 400;\"><br><\/span><span style=\"font-weight: 400;\">Exon\u00e9ration de la Contribution \u00c9conomique Territoriale (CET)<\/span><\/span><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><span style=\"font-weight: 400;\">Le choix de la structure juridique n\u2019est pas d\u00e9finitif car celle-ci peut \u00e9voluer en fonction du d\u00e9veloppement de l\u2019entreprise. <\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">La modification statutaire peut alors s\u2019effectuer en ligne \u00e0 tout moment. <\/span><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu&rsquo;une entreprise se cr&eacute;e, elle donne naissance &agrave; une nouvelle personne juridiquement distincte des associ&eacute;s fondateurs, que l&rsquo;on appelle &ldquo;personne morale&rdquo;. Choisir la forme juridique est capital pour d&eacute;terminer les formalit&eacute;s de d&eacute;claration, le r&eacute;gime fiscal, administratif et social de la soci&eacute;t&eacute;. Cette forme est le cadre juridique qui permet &agrave; un entrepreneur d&rsquo;exercer son [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":752,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,7],"tags":[53,56,14,55],"class_list":["post-344","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-constitution-de-societe","category-guide-a-lentrepreneur","tag-creation-dentreprise","tag-entreprise-individuelle","tag-sarl","tag-statut-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Choix du statut juridique lors de la cr\u00e9ation d\u2019entreprise<\/title>\n<meta name=\"description\" content=\"Le choix du statut juridique est d\u00e9terminant pour les formalit\u00e9s de cr\u00e9ation d\u2019entreprise : SARL, SASU, EURL\u2026 Comparatif des 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