{"id":15630,"date":"2025-12-09T12:35:11","date_gmt":"2025-12-09T12:35:11","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/nouveau-regime-fiscal-des-associes-de-societe-dexercice-liberal-la-demarche-a-effectuer\/"},"modified":"2025-12-09T12:35:11","modified_gmt":"2025-12-09T12:35:11","slug":"nouveau-regime-fiscal-des-associes-de-societe-dexercice-liberal-la-demarche-a-effectuer","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/nouveau-regime-fiscal-des-associes-de-societe-dexercice-liberal-la-demarche-a-effectuer\/","title":{"rendered":"Nouveau r\u00e9gime fiscal des associ\u00e9s de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral : la d\u00e9marche \u00e0 effectuer"},"content":{"rendered":"<div class=\"content-header\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"content-chapo\">\n<p><strong>La jurisprudence du Conseil d\u2019\u00c9tat fait \u00e9voluer le r\u00e9gime fiscal des associ\u00e9s de soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL). Peuvent \u00eatre impact\u00e9s certains professionnels lib\u00e9raux (ex\u00a0: professionnels du chiffre, avocat\u2026).\u00a0<\/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>Les r\u00e9mun\u00e9rations per\u00e7ues par les associ\u00e9s d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral\u00a0au titre de leur activit\u00e9 lib\u00e9rale dans cette soci\u00e9t\u00e9, sont d\u00e9sormais imposables dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC), et non plus dans la cat\u00e9gorie des traitements et salaires.<\/p>\n<p>A titre de temp\u00e9rament, ces dispositions ne s\u2019appliqueront qu\u2019\u00e0 compter de 2025, pour les revenus per\u00e7us en 2024. En tant qu\u2019associ\u00e9 de SEL, il sera n\u00e9cessaire de cr\u00e9er un dossier professionnel pour d\u00e9clarer les revenus professionnels en 2025.<\/p>\n<p>Un questionnaire a donc \u00e9t\u00e9 mis en ligne en vue d\u2019obtenir les renseignements n\u00e9cessaires \u00e0 cette inscription.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"pg-complementary-infos\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"pg-complementary-infos__title\"><strong>Pour en savoir plus<\/strong><\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/6333-PGP.html\/identifiant%3DBOI-RSA-GER-10-30-20231227\" style=\"border-radius:8px;background-color:#114d61\" target=\"_blank\" rel=\"noreferrer noopener\">Consulter la doctrine fiscale<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.impots.gouv.fr\/actualite\/nouveau-regime-fiscal-des-associes-de-societe-dexercice-liberal-communication\" style=\"border-radius:8px;background-color:#a81815\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e9l\u00e9charger le questionnaire<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La jurisprudence du Conseil d\u2019\u00c9tat fait \u00e9voluer le r\u00e9gime fiscal des associ\u00e9s de soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SEL). Peuvent \u00eatre impact\u00e9s certains professionnels lib\u00e9raux (ex\u00a0: professionnels du<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15630","post","type-post","status-publish","format-standard","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15630","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=15630"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15630\/revisions"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}