La création d’une société anonyme est une étape importante pour beaucoup d’entrepreneurs et de dirigeants d’entreprise. Ce statut juridique offre en effet des avantages non négligeables en termes de responsabilité, de financement et de crédibilité. Dans cet article, nous vous expliquons comment créer une société anonyme, quelles sont les démarches à suivre et les points importants à prendre en compte.
Qu’est-ce qu’une société anonyme ?
Une société anonyme (SA) est une forme de société par actions, dont le capital social est divisé en actions. Les actionnaires ne sont responsables des dettes de la société qu’à hauteur de leurs apports respectifs. La SA se caractérise notamment par sa structure organisée autour d’un conseil d’administration ou d’un directoire et d’un conseil de surveillance.
Les avantages d’une société anonyme
Choisir le statut juridique de société anonyme présente plusieurs avantages :
- Limited liability: In a public limited company, shareholders are only liable for the company’s debts up to the amount of their respective contributions.
- Credibility: The SA status is often perceived as more prestigious and reassuring for partners and investors, due to its rigorous management and control structures.
- Raising funds: With the possibility of issuing shares to the public or private investors, a public limited company has greater flexibility in raising funds to finance its growth.
- Transferability of shares: Shares in a public limited company can be freely transferred, which facilitates the entry and exit of shareholders and the valuation of the company.
The steps to create a public limited company
To create a public limited company, several steps must be followed:
- Define the articles of association: These are the rules that govern the operation of the company and define the rights and obligations of shareholders. It is essential to take the time to draft them carefully, as they will guide the management of your SA.
- Determine the share capital: A public limited company requires a minimum share capital of €37,000, which can be contributed in cash or in kind (goods or services).
- Appoint directors or management bodies: Depending on whether you opt for a board of directors or a supervisory board and executive board structure, you will need to appoint directors or members to these bodies.
- Register the company: Once all these elements have been defined, you must register your SA with the Trade and Companies Register (RCS). This step involves filing various documents (articles of association, list of subscribers, declaration of compliance and registration) with the clerk’s office.
Taxation and social security contributions
A public limited company is subject to corporate income tax (CIT), which is levied on its profits. The rate depends on the amount of profit: 15% for profits up to €38,120 and 28% for profits above this threshold. In addition, dividends paid to shareholders are subject to income tax under certain conditions.
Social security contributions for executives depend on their status within the company (chairman, CEO, director, etc.) and can vary between the general social security regime and the specific regime for executives of joint-stock companies.
Conclusion
Creating a public limited company is a strategic choice for entrepreneurs wishing to benefit from a prestigious and reassuring status for their partners and investors. This form of company offers many advantages, including limited liability, ease of raising funds and transferability of shares. However, the creation process requires rigorous preparation and compliance with several legal obligations. It is therefore essential to be well informed beforehand and to seek professional advice if necessary.
