{"id":7856,"date":"2019-12-18T15:32:55","date_gmt":"2019-12-18T15:32:55","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/dispositions-obligatoires-a-partir-du-1er-janvier-2020\/"},"modified":"2023-06-15T14:06:28","modified_gmt":"2023-06-15T14:06:28","slug":"dispositions-obligatoires-a-partir-du-1er-janvier-2020","status":"publish","type":"post","link":"https:\/\/www.taxconsult.be\/fr\/dispositions-obligatoires-a-partir-du-1er-janvier-2020\/","title":{"rendered":"Dispositions obligatoires \u00e0 partir du 1er janvier 2020"},"content":{"rendered":"<p><em>Depuis le premier mai 2019, le nouveau Code des Soci\u00e9t\u00e9s et Associations (CSA) est entr\u00e9 en vigueur. Pour les soci\u00e9t\u00e9s existantes, la loi pr\u00e9voit une p\u00e9riode transitoire jusqu\u2019au 01\/01\/2024. Toutefois les soci\u00e9t\u00e9s peuvent d\u00e9j\u00e0 faire adapter leurs statuts avant cette date.<\/em><\/p>\n<p>N\u00e9anmoins, \u00e0 partir du 1er janvier 2020, des dispositions imp\u00e9ratives du CSA s\u2019appliquent automatiquement \u00e0 toutes les soci\u00e9t\u00e9s et associations, m\u00eame si leurs statuts ne sont pas encore adapt\u00e9s au nouveau CSA. Toute disposition statutaire en conflit avec ces dispositions obligatoires est consid\u00e9r\u00e9e comme non \u00e9crite \u00e0 partir de cette date.<\/p>\n<p>Une de ces mesures concerne les nouvelles d\u00e9nominations des soci\u00e9t\u00e9s.<\/p>\n<p>Pour les soci\u00e9t\u00e9s existantes les nouvelles d\u00e9nominations et abr\u00e9viations suivantes seront applicables \u00e0 partir du premier janvier 2020\u00a0:<\/p>\n<p>&#8211; la \u00ab\u00a0soci\u00e9t\u00e9 en commandite simple\u00a0\u00bb, en abr\u00e9g\u00e9 \u00ab\u00a0SCS\u00a0\u00bb devient la \u00ab\u00a0soci\u00e9t\u00e9 en commandite\u00a0\u00bb, en abr\u00e9g\u00e9 \u00ab\u00a0SComm\u00a0\u00bb<\/p>\n<p>&#8211; la \u00ab\u00a0soci\u00e9t\u00e9 priv\u00e9e \u00e0 responsabilit\u00e9 limit\u00e9e\u00a0\u00bb en abr\u00e9g\u00e9 \u201cSPRL\u201d, devient la\u00a0\u00ab\u00a0soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e\u00a0\u00bb en abr\u00e9g\u00e9 SRL<\/p>\n<p>&#8211; La \u00ab\u00a0soci\u00e9t\u00e9 coop\u00e9rative \u00e0 responsabilit\u00e9 limit\u00e9e\u00a0\u00bb en abr\u00e9g\u00e9 \u00ab\u00a0SCRL\u00a0\u00bb, devient la \u00ab\u00a0soci\u00e9t\u00e9 coop\u00e9rative\u00a0\u00bb,en abr\u00e9g\u00e9\u00a0\u00ab\u00a0 SC\u00a0\u00bb<\/p>\n<p>L\u2019abr\u00e9viation de la soci\u00e9t\u00e9 en nom collectif devient \u201cSNC\u201d au lieu de S.N.C.<\/p>\n<p>Etant donn\u00e9 que toutes les pi\u00e8ces \u00e9manant de la soci\u00e9t\u00e9 doivent contenir notamment la forme juridique exacte de la soci\u00e9t\u00e9, les soci\u00e9t\u00e9s existantes devront veiller \u00e0 ce qu\u2019\u00e0 partir du 1er janvier 2020, leur site internet, papier \u00e0 lettres et factures mentionnent la nouvelle d\u00e9nomination\/abr\u00e9viation de leur forme soci\u00e9taire.<\/p>\n<p>Concernant les mandats d\u2019administrateurs, le CDA pr\u00e9voit \u00e0 partir du premier janvier, que les administrateurs, membres du conseil d\u2019administration et du conseil de surveillance, ne pourront plus exercer leur mandat dans le cadre d\u2019un contrat de travail.<\/p>\n<p>Un administrateur ne pourra plus cumuler son mandat en personne physique avec un mandat comme repr\u00e9sentant d\u2019une soci\u00e9t\u00e9.<\/p>\n<p>Finalement, la distribution de b\u00e9n\u00e9fices ne pourra plus se faire qu\u2019apr\u00e8s un double test \u00e0 savoir un test de l\u2019actif net et un test de liquidit\u00e9.<\/p>\n<p>D\u00e9sirez-vous plus d\u2019informations, n\u2019h\u00e9sitez pas \u00e0 nous contacter.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le premier mai 2019, le nouveau Code des Soci\u00e9t\u00e9s et Associations (CSA) est entr\u00e9 en vigueur. Pour les soci\u00e9t\u00e9s existantes, la loi pr\u00e9voit une p\u00e9riode transitoire jusqu\u2019au 01\/01\/2024. Toutefois&#8230;<\/p>\n","protected":false},"author":1,"featured_media":10021,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-7856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dispositions obligatoires \u00e0 partir du 1er janvier 2020 - Accountancy &amp; Advisory<\/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:\/\/www.taxconsult.be\/fr\/dispositions-obligatoires-a-partir-du-1er-janvier-2020\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dispositions obligatoires \u00e0 partir du 1er janvier 2020 - Accountancy &amp; Advisory\" \/>\n<meta property=\"og:description\" content=\"Depuis le premier mai 2019, le nouveau Code des Soci\u00e9t\u00e9s et Associations (CSA) est entr\u00e9 en vigueur. 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