{"id":2978,"date":"2023-05-10T18:51:04","date_gmt":"2023-05-10T16:51:04","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?page_id=2978"},"modified":"2024-02-25T18:51:45","modified_gmt":"2024-02-25T17:51:45","slug":"sca-remuneration-dirigeant-fiscalite","status":"publish","type":"page","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/sca-remuneration-dirigeant-fiscalite\/","title":{"rendered":"Dirigeant de soci\u00e9t\u00e9 : la SCA et le r\u00e9gime fiscal de la r\u00e9mun\u00e9ration de son dirigeant"},"content":{"rendered":"\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">Les dirigeants de soci\u00e9t\u00e9 peuvent percevoir une r\u00e9mun\u00e9ration en contrepartie de leurs fonctions ou exercer \u00e0 titre gratuit (Soci\u00e9t\u00e9 par actions simplifi\u00e9e,\u00a0Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e). <\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">La r\u00e9mun\u00e9ration peut \u00eatre fix\u00e9e dans les statuts, par le conseil de surveillance ou d&#8217;administration, par d\u00e9cision collective des associ\u00e9s ou encore par l&#8217;assembl\u00e9e g\u00e9n\u00e9rale. <\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">L&#8217;imposition des r\u00e9mun\u00e9rations des dirigeants d\u00e9pend du r\u00e9gime fiscal et de la forme juridique de la soci\u00e9t\u00e9.<\/p>\n\n\n\n<div style=\"height:37px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Dans une soci\u00e9t\u00e9 en commandite par actions, les r\u00e9mun\u00e9rations des dirigeants suivants sont soumise \u00e0 l&#8217;imp\u00f4t sur les revenus&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u00e9rants non-associ\u00e9s<\/li>\n\n\n\n<li>Membres du conseil de surveillance \u00e0 condition que leur r\u00e9mun\u00e9ration corresponde \u00e0 un\u00a0<em>travail effectif<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 savoir \u00a0: la r\u00e9mun\u00e9ration du g\u00e9rant associ\u00e9 commandit\u00e9 m\u00eame s&#8217;il n&#8217;est pas assimil\u00e9 salari\u00e9 fiscalement est soumise \u00e0 l&#8217;imp\u00f4t sur le revenu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quelle somme doit \u00eatre d\u00e9clar\u00e9e par les dirigeants ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Toute r\u00e9mun\u00e9ration per\u00e7ue par les dirigeants de soci\u00e9t\u00e9 relevant de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s (IS), est soumise au bar\u00e8me progressif de l&#8217;imp\u00f4t sur le revenu (IR), dans la\u00a0cat\u00e9gorie des traitements et salaires. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces r\u00e9mun\u00e9ration peuvent \u00eatre le traitement de base, une prime, une gratification, un avantage en nature, un\u00a0<em>int\u00e9ressement<\/em> aux r\u00e9sultats par exemple.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette r\u00e9mun\u00e9ration b\u00e9n\u00e9ficie de la d\u00e9duction forfaitaire de\u00a0<strong>10\u00a0%<\/strong>. Toutefois, les dirigeants peuvent choisir de\u00a0d\u00e9duire leurs frais professionnels r\u00e9els\u00a0et justifi\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par exemple, un dirigeant per\u00e7oit un salaire de&nbsp;<strong>100 000&nbsp;\u20ac<\/strong>, des allocations forfaitaires pour frais de&nbsp;<strong>15 000&nbsp;\u20ac<\/strong>. Ses frais r\u00e9els professionnels justifi\u00e9s s&#8217;\u00e9l\u00e8vent \u00e0&nbsp;<strong>35 000&nbsp;\u20ac<\/strong>. La somme \u00e0 d\u00e9clarer ne sera pas la m\u00eame selon qu&#8217;il opte pour le r\u00e9gime des frais r\u00e9els ou non.<\/p>\n\n\n\n<p class=\"has-base-2-background-color has-background has-medium-font-size wp-block-paragraph\"><strong>Sans option pour le r\u00e9gime des frais r\u00e9els : <\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si le dirigeant n&#8217;opte pas pour le r\u00e9gime des frais r\u00e9els, la formule est la suivante&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Salaire net &#8211; d\u00e9duction forfaitaire de&nbsp;<strong>10&nbsp;%<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, le dirigeant qui per\u00e7oit un salaire de&nbsp;<strong>100 000&nbsp;\u20ac<\/strong>&nbsp;et qui b\u00e9n\u00e9ficie d&#8217;une d\u00e9duction de&nbsp;<strong>10&nbsp;%<\/strong>&nbsp;devra d\u00e9clarer&nbsp;<strong>90 000&nbsp;\u20ac<\/strong>&nbsp;(<strong>100 000&nbsp;\u20ac<\/strong>&nbsp;&#8211;&nbsp;<strong>10&nbsp;%<\/strong>&nbsp;=<strong>&nbsp;90 000&nbsp;\u20ac<\/strong>).<\/p>\n\n\n\n<p class=\"has-base-2-background-color has-background has-medium-font-size wp-block-paragraph\"><strong>Avec option pour le r\u00e9gime des frais r\u00e9els : <\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si le dirigeant opte pour le r\u00e9gime des frais r\u00e9els, la formule est la suivante&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Salaire net + allocations forfaitaires &#8211; frais r\u00e9els justifi\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, le dirigeant qui per\u00e7oit un salaire de&nbsp;<strong>100 000&nbsp;\u20ac<\/strong>, des allocations forfaitaires de&nbsp;<strong>15 000&nbsp;\u20ac<\/strong>&nbsp;et qui paye des frais r\u00e9els de&nbsp;<strong>35 000&nbsp;\u20ac<\/strong>&nbsp;devra d\u00e9clarer&nbsp;<strong>80 000&nbsp;\u20ac<\/strong>&nbsp;(<strong>100 000&nbsp;\u20ac<\/strong>&nbsp;+&nbsp;<strong>15 000&nbsp;\u20ac<\/strong>&nbsp;&#8211;<strong>&nbsp;35 000&nbsp;\u20ac<\/strong>&nbsp;=<strong>&nbsp;80 000&nbsp;\u20ac<\/strong>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour la soci\u00e9t\u00e9, les r\u00e9mun\u00e9rations vers\u00e9es aux dirigeants constituent une\u00a0charge d\u00e9ductible\u00a0si elles correspondent \u00e0 un travail effectif et ne sont pas excessives au regard des fonctions exerc\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces r\u00e9mun\u00e9rations peuvent \u00eatre soumises \u00e0 la\u00a0taxe sur les salaires\u00a0si la soci\u00e9t\u00e9 n&#8217;est pas soumise \u00e0 la TVA ou ne l&#8217;a pas \u00e9t\u00e9 sur\u00a0<strong>90\u00a0%<\/strong>\u00a0au moins de son chiffre d&#8217;affaires.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les dirigeants de soci\u00e9t\u00e9 peuvent percevoir une r\u00e9mun\u00e9ration en contrepartie de leurs fonctions ou exercer \u00e0 titre gratuit (Soci\u00e9t\u00e9 par actions simplifi\u00e9e,\u00a0Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e). La r\u00e9mun\u00e9ration peut \u00eatre fix\u00e9e dans les statuts, par le conseil de surveillance ou d&#8217;administration, par d\u00e9cision collective des associ\u00e9s ou encore par l&#8217;assembl\u00e9e g\u00e9n\u00e9rale. L&#8217;imposition des r\u00e9mun\u00e9rations des dirigeants &#8230; <a title=\"Dirigeant de soci\u00e9t\u00e9 : la SCA et le r\u00e9gime fiscal de la r\u00e9mun\u00e9ration de son dirigeant\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/sca-remuneration-dirigeant-fiscalite\/\" aria-label=\"En savoir plus sur Dirigeant de soci\u00e9t\u00e9 : la SCA et le r\u00e9gime fiscal de la r\u00e9mun\u00e9ration de son dirigeant\">Lire plus<\/a><\/p>\n","protected":false},"author":2,"featured_media":2650,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2978","page","type-page","status-publish","has-post-thumbnail"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dirigeant de soci\u00e9t\u00e9 : la SCA et le r\u00e9gime fiscal de la r\u00e9mun\u00e9ration de son dirigeant - Feodus<\/title>\n<meta name=\"description\" content=\"Dirigeant de soci\u00e9t\u00e9 : la SCA et le r\u00e9gime fiscal de la r\u00e9mun\u00e9ration de son dirigeant\" \/>\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.feodus-finance.fr\/defiscalisation\/sca-remuneration-dirigeant-fiscalite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dirigeant de soci\u00e9t\u00e9 : la SCA et le r\u00e9gime fiscal de la r\u00e9mun\u00e9ration de son dirigeant - 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