{"id":26409,"date":"2023-02-23T17:45:14","date_gmt":"2023-02-23T17:45:14","guid":{"rendered":"https:\/\/seedlegals.com\/?p=26409"},"modified":"2023-02-23T17:45:14","modified_gmt":"2023-02-23T18:45:14","slug":"quelle-fiscalite-pour-les-bspce","status":"publish","type":"post","link":"https:\/\/seedlegals.com\/fr\/resources\/quelle-fiscalite-pour-les-bspce\/","title":{"rendered":"Quelle fiscalit\u00e9 pour les BSPCE ?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Si vous savez que la cr\u00e9ation de BSPCE est un m\u00e9canisme de stock options indispensable pour attirer et fid\u00e9liser vos salari\u00e9s, leur fiscalit\u00e9 reste quelque peu obscure. En facilitant la gestion de votre actionnariat gr\u00e2ce \u00e0 notre plateforme, nous sommes \u00e0 m\u00eame de vous \u00e9clairer sur la fiscalit\u00e9 de vos BSPCE, ou plut\u00f4t ceux de vos salari\u00e9s. <\/p>\n","protected":false},"author":33,"featured_media":412961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[135],"tags":[],"event_tags":[],"class_list":["post-26409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-partage-de-capital"],"acf":{"blog_layout":"v2","show_author_card":false,"revision_date":"","hero_image":412961,"post_content":[{"acf_fc_layout":"text","text":"<p><span style=\"font-weight: 400;\">Si vous savez que la cr\u00e9ation de BSPCE est un m\u00e9canisme de <\/span><span style=\"font-weight: 400;\">stock options<\/span><span style=\"font-weight: 400;\"> indispensable pour attirer et fid\u00e9liser vos salari\u00e9s, leur fiscalit\u00e9 reste quelque peu obscure. En facilitant la gestion de votre actionnariat gr\u00e2ce \u00e0 notre plateforme, nous sommes \u00e0 m\u00eame de vous \u00e9clairer sur la fiscalit\u00e9 de vos BSPCE, ou plut\u00f4t ceux de vos salari\u00e9s.<\/span><\/p>\n<p><b>Un bref rappel s\u2019impose. <\/b><b>Pour \u00eatre \u00e9ligible<\/b><b> \u00e0 l\u2019<\/b><b>attribution<\/b><b> de BSPCE, l\u2019entreprise doit rassembler les conditions suivantes :\u00a0\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00catre une soci\u00e9t\u00e9 par action (SAS, SA, SCA, SE),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00catre immatricul\u00e9e au RCS depuis moins de 15 ans.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00catre soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en France.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ne pas \u00eatre cot\u00e9e ou avoir une valeur de capitalisation boursi\u00e8re inf\u00e9rieure \u00e0 150 millions d\u2019euros,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00catre d\u00e9tenue de fa\u00e7on continue au moins par 25% de personnes physiques (depuis la date de cr\u00e9ation) ou par des personnes morales d\u00e9tenues au moins \u00e0 75% de personnes physiques,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ne pas avoir \u00e9t\u00e9 cr\u00e9\u00e9e par voie de concentration, restructuration, extension ou reprise d\u2019activit\u00e9s pr\u00e9existantes.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u201cQuelle est la fiscalit\u00e9 applicable\u00a0? Qui doit payer des imp\u00f4ts et quand\u00a0? La soci\u00e9t\u00e9\u00a0? Le salari\u00e9\u00a0?\u201dsont autant de questions que les <\/span><span style=\"font-weight: 400;\">cr\u00e9ateurs d\u2019entreprises, mandataires sociaux et salari\u00e9s <\/span><span style=\"font-weight: 400;\">se posent \u00e0 ce stade. Ce focus sur la fiscalit\u00e9 des BSPCE vous \u00e9claire. Plus des informations plus globales, <\/span><span style=\"font-weight: 400;\">retrouvez notre guide complet sur les BSPCE ci-dessous.<\/span><\/p>\n"},{"acf_fc_layout":"content_highlight","highlight_type":"link","background_colour":"blue","show_icon":true,"content":"<b><a href=\"https:\/\/seedlegals.com\/fr\/resources\/guide-complet-sur-les-bspce\/\" target=\"_blank\">BSPCE - D\u00e9finition et guide complet<\/a><\/b> : Tout comprendre sur le m\u00e9canisme des BSPCE en startup.","link":""},{"acf_fc_layout":"text","text":"<p><i><span style=\"font-weight: 400;\">Disclaimer<\/span><\/i><i><span style=\"font-weight: 400;\">\u00a0: La fiscalit\u00e9 \u00e9volue r\u00e9guli\u00e8rement, il convient donc de bien v\u00e9rifier quand les BSPCE ont \u00e9t\u00e9 mis en place et attribu\u00e9s pour savoir de quel r\u00e9gime ils d\u00e9pendent.<\/span><\/i><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><b>Des avantages consid\u00e9rables pour la soci\u00e9t\u00e9 \u00e9mettrice\u2026<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">L\u2019un des objectifs des BSPCE est de soutenir les <\/span><span style=\"font-weight: 400;\">jeunes entreprises, et ce sur plusieurs niveaux (recrutement, long\u00e9vit\u00e9 des salari\u00e9s, alignement des int\u00e9r\u00eats au sein de l\u2019entreprise). D\u2019un point de vue fiscal, l&#8217;atout majeur des BSPCE pour la soci\u00e9t\u00e9<\/span><span style=\"font-weight: 400;\"> r\u00e9side dans le fait que la soci\u00e9t\u00e9 \u00e9mettrice de ces<\/span><span style=\"font-weight: 400;\"> titres <\/span><span style=\"font-weight: 400;\">ne paie ni imp\u00f4ts ni charges sociales.\u00a0<\/span><\/p>\n<h3><b>\u2026 et pour le b\u00e9n\u00e9ficiaire !<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Il est important de rappeler que la l\u00e9gislation \u00e9volue continuellement. \u00c0 ce jour, les BSPCE re\u00e7us en 2021 permettent aux b\u00e9n\u00e9ficiaires d\u2019\u00eatre impos\u00e9s uniquement sur le gain net r\u00e9alis\u00e9, on parle de plus-value de cession. C&#8217;est-\u00e0-dire sur la diff\u00e9rence entre le prix de<\/span><span style=\"font-weight: 400;\"> cession des actions<\/span><span style=\"font-weight: 400;\"> (prix de vente) et le<\/span><span style=\"font-weight: 400;\"> prix de souscription <\/span><span style=\"font-weight: 400;\">(prix d\u2019achat).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Le taux d\u2019imposition appliqu\u00e9 au gain net r\u00e9alis\u00e9 d\u00e9pend de l\u2019anciennet\u00e9 des b\u00e9n\u00e9ficiaires dans la soci\u00e9t\u00e9 :\u00a0<\/span><\/p>\n<p><strong>Pour les BSPCE attribu\u00e9s avant le 1\u1d49\u02b3 janvier 2018 :<\/strong><\/p>\n<p>Moins de 3 ans d\u2019anciennet\u00e9 au moment de la cession :<br \/>\n\u2192 47,2 % de taxation totale (30 % d\u2019imp\u00f4t + 17,2 % de pr\u00e9l\u00e8vements sociaux)<\/p>\n<p>Plus de 3 ans d\u2019anciennet\u00e9 :<br \/>\n\u2192 36,2 % de taxation totale (19 % d\u2019imp\u00f4t + 17,2 % de pr\u00e9l\u00e8vements sociaux)<\/p>\n<p><strong>Pour les BSPCE attribu\u00e9s \u00e0 partir du 1\u1d49\u02b3 janvier 2018 :<\/strong><\/p>\n<p>Moins de 3 ans d\u2019anciennet\u00e9 au moment de la cession :\u2192 47,2 % de taxation totale (30 % d\u2019imp\u00f4t + 17,2 % de pr\u00e9l\u00e8vements sociaux)<\/p>\n<p>Plus de 3 ans d\u2019anciennet\u00e9 :\u2192 30 % de taxation (flat tax = 12,8 % d\u2019imp\u00f4t + 17,2 % de pr\u00e9l\u00e8vements sociaux)<\/p>\n<p><span style=\"font-weight: 400;\">Il y a \u00e9galement la possibilit\u00e9 d\u2019opter pour le bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu si cela vous est plus favorable.<\/span><\/p>\n<h3><b>Qui doit payer des imp\u00f4ts et quand ?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u2019est l\u2019un des grands int\u00e9r\u00eats des BSPCE : comme indiqu\u00e9 ci-dessus, cela concerne le b\u00e9n\u00e9ficiaire uniquement lorsqu\u2019il r\u00e9alise une <\/span><span style=\"font-weight: 400;\">plus-value<\/span> <span style=\"font-weight: 400;\">et<\/span><span style=\"font-weight: 400;\"> lors de<\/span><span style=\"font-weight: 400;\"> la cession de ses actions <\/span><span style=\"font-weight: 400;\">(la vente). C\u2019est \u00e0 ce moment et \u00e0 ce moment seulement, qu\u2019il devra reporter le montant du gain net r\u00e9alis\u00e9 sur sa d\u00e9claration de l\u2019ann\u00e9e de cession des actions.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La soci\u00e9t\u00e9 est charg\u00e9e de mettre \u00e0 jour sa <\/span><a href=\"https:\/\/seedlegals.com\/fr\/table-de-capitalisation\/\"><span style=\"font-weight: 400;\">table de capitalisation<\/span><\/a><span style=\"font-weight: 400;\"> et son registre des actionnaires. SeedLegals simplifie cette op\u00e9ration sur sa plateforme ce qui s\u2019av\u00e8re \u00eatre un gain de temps consid\u00e9rable, pr\u00e9cieux \u00e0 tout entrepreneur.\u00a0<\/span><\/p>\n<h3><b>Exercice des BSPCE : les \u00e9tapes \u00e0 ne pas louper<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Lors de l\u2019exercice de BSPCE, la soci\u00e9t\u00e9 \u00e9mettrice est soumise \u00e0 des obligations d\u00e9claratives. En effet, elle doit remettre deux documents.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Un premier document remis au b\u00e9n\u00e9ficiaire :<\/span><span style=\"font-weight: 400;\"> l\u2019\u00e9tat individuel qui indique notamment les dates, nombres et prix d\u2019exercice des titres. Ce document pourra lui \u00eatre demand\u00e9 par l\u2019administration fiscale, il est donc important de le conserver.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Un second document remis \u00e0 l\u2019administration fiscale<\/span><span style=\"font-weight: 400;\"> : il est compris dans la d\u00e9claration annuelle des salaires (DADS) au titre de l\u2019ann\u00e9e de souscription des titres, il doit comporter les dates, nombres et prix d\u2019acquisition des titres correspondants, la dur\u00e9e d\u2019exercice de l\u2019activit\u00e9 du b\u00e9n\u00e9ficiaire dans la soci\u00e9t\u00e9\u00a0 ainsi que\u00a0 la fraction du gain constat\u00e9 lors de l\u2019exercice des bons de source fran\u00e7aise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vous l\u2019aurez compris, la fiscalit\u00e9 avantageuse des BSPCE est une bonne raison d\u2019envisager s\u00e9rieusement cette solution d\u2019int\u00e9ressement au capital pour votre entreprise. Nos experts sont \u00e0 votre disposition pour toute question, n\u2019h\u00e9sitez pas \u00e0 les contacter.\u00a0<\/span><\/p>\n"},{"acf_fc_layout":"cta","cta":{"type":"default","subheading":"","heading":"Vois souhaitez int\u00e9resser au capital vos employ\u00e9s ? ","content":"Nos experts en partage du capital sont \u00e0 votre disposition pour r\u00e9pondre \u00e0 toutes vos questions.","bullet_points":false,"form":{"type":"none","hubspot_form":{"layout":"newsletter","hide_founderinvestor_toggle":false,"default_community":"founder","custom_form_id":"","gdpr_disclaimer":"By subscribing, you agree to receive information from SeedLegals. You can unsubscribe anytime. 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