{"id":15117,"date":"2025-12-09T12:31:01","date_gmt":"2025-12-09T12:31:01","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/professions-liberales-ce-qui-change-en-fevrier-2023\/"},"modified":"2025-12-09T12:31:01","modified_gmt":"2025-12-09T12:31:01","slug":"professions-liberales-ce-qui-change-en-fevrier-2023","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/professions-liberales-ce-qui-change-en-fevrier-2023\/","title":{"rendered":"Professions lib\u00e9rales : ce qui change en f\u00e9vrier 2023"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">23 f\u00e9vrier 2023<\/p>\n\n\n<div class=\"content-header\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"content-chapo\">\n<p style=\"text-align: justify;\"><strong>Les r\u00e8gles relatives \u00e0 l\u2019exercice des professions lib\u00e9rales r\u00e9glement\u00e9es ont r\u00e9cemment \u00e9volu\u00e9 : tour d&rsquo;horizon de ces nouveaut\u00e9s. <\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"pg-simple-text\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"pg-simple-text__body\">\n<p style=\"text-align: justify;\">Ces modifications r\u00e9sultent de <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047106119\" target=\"_blank\" rel=\"noopener\">l\u2019ordonnance du 8 f\u00e9vrier 2023<\/a><\/span> qui a pour objectif de simplifier les r\u00e8gles appliqu\u00e9es aux professions lib\u00e9rales r\u00e9glement\u00e9es et de faciliter le d\u00e9veloppement et le financement de ces structures.<\/p>\n<p style=\"text-align: justify;\">Une \u00e9volution des dispositifs et de la codification des r\u00e8gles applicables sont mis en \u0153uvre autour de 5 axes :<\/p>\n<p style=\"text-align: justify;\">Le livre Ier comporte\u00a0des d\u00e9finitions, dont celle de profession lib\u00e9rale r\u00e9glement\u00e9e afin de d\u00e9limiter le champ d\u2019application du r\u00e9gime.<\/p>\n<p style=\"text-align: justify;\">Le livre II comprend les dispositions pour les soci\u00e9t\u00e9s civiles professionnelles (soci\u00e9t\u00e9 en participation, soci\u00e9t\u00e9s de moyens, soci\u00e9t\u00e9s coop\u00e9ratives, SCI, etc.). Les personnes morales pourront \u00eatre associ\u00e9es au sein d\u2019une soci\u00e9t\u00e9 en participation des professions lib\u00e9rales (SEPPL).<\/p>\n<p style=\"text-align: justify;\">Le livre III concerne la soci\u00e9t\u00e9 d\u2019exercice lib\u00e9rale et traite des secteurs de la sant\u00e9, juridiques, judiciaires et autres.<\/p>\n<p style=\"text-align: justify;\">Le livre IV est d\u00e9di\u00e9 \u00e0 la soci\u00e9t\u00e9 pluri professionnelle d\u2019exercice (SPE) avec deux grandes nouveaut\u00e9s\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les g\u00e9om\u00e8tres-experts pourront d\u00e9sormais exercer dans le cadre d\u2019une SPE.<\/li>\n<li>Les associ\u00e9s d\u2019une SPE pourront d\u00e9sormais mettre en commun les moyens mat\u00e9riels, dont l\u2019immobilier, n\u00e9cessaires au fonctionnement de leur activit\u00e9.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le livre V porte sur les soci\u00e9t\u00e9s de participation financi\u00e8res de professions lib\u00e9rales (SPFPL). Plusieurs \u00e9volutions ont \u00e9t\u00e9 act\u00e9es\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les g\u00e9om\u00e8tres-experts pourront b\u00e9n\u00e9ficier de la pluriprofessionnalit\u00e9 des SPFPL.<\/li>\n<li>Une disposition relative \u00e0 la survivance des holdings est introduite afin d\u2019\u00e9viter des dissolutions non voulues en cas de transmission d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral d\u00e9tenue par une SPFPL.<\/li>\n<li>Il sera d\u00e9sormais possible aux professions juridiques et judiciaires de loger sous une SPFPL une soci\u00e9t\u00e9 commerciale exer\u00e7ant exclusivement des activit\u00e9s accessoires autoris\u00e9es \u00e0 la profession concern\u00e9e.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces dispositions entreront en vigueur au 1<sup>er<\/sup> septembre 2024<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>23 f\u00e9vrier 2023 Les r\u00e8gles relatives \u00e0 l\u2019exercice des professions lib\u00e9rales r\u00e9glement\u00e9es ont r\u00e9cemment \u00e9volu\u00e9 : tour d&rsquo;horizon de ces nouveaut\u00e9s. Ces modifications r\u00e9sultent de l\u2019ordonnance<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":15118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=15117"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15117\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/15118"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}