{"id":41555,"date":"2024-08-20T15:15:04","date_gmt":"2024-08-20T13:15:04","guid":{"rendered":"https:\/\/themes.agripedia.ch\/?p=41555"},"modified":"2025-11-25T15:57:40","modified_gmt":"2025-11-25T14:57:40","slug":"sa-ou-sarl-en-agriculture-introduction","status":"publish","type":"post","link":"https:\/\/themes.agripedia.ch\/fr\/sa-ou-sarl-en-agriculture-introduction\/","title":{"rendered":"SA ou S\u00e0rl en agriculture \u2013 Introduction"},"content":{"rendered":"<div class=\"seriesmeta agripedia-series-meta-wrapper\"><!--This entry is part 1 of 9 in the series--> <a href=\"https:\/\/themes.agripedia.ch\/fr\/series\/sa-sarl-en-agriculture\/\" class=\"series-288\" title=\"SA et S\u00e0rl en agriculture\">SA et S\u00e0rl en agriculture<\/a> (1 \/ 9)<\/div>\n<div class=\"wp-block-advgb-button alignnone\"><a class=\"wp-block-advgb-button_link advgbbtn-9c1c4837-8f5b-4421-ab13-0280953ee741\" href=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2024\/08\/01_SA_SARL_introduction_agriculture-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span>T\u00e9l\u00e9charger le PDF imprimable<\/span><\/a><\/div>\n\n\n\n<p>Cette s\u00e9rie de fiches est destin\u00e9e \u00e0 donner des informations sur le fonctionnement des SA\/S\u00e0rl en agriculture et \u00e0 pointer les diff\u00e9rents th\u00e8mes \u00e0 consid\u00e9rer pour l&rsquo;agriculteur-rice qui s&rsquo;y int\u00e9resse :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cr\u00e9ation <\/li>\n\n\n\n<li>fonctionnement <\/li>\n\n\n\n<li>responsabilit\u00e9s et risques <\/li>\n\n\n\n<li>l\u00e9gislation <\/li>\n<\/ul>\n\n\n\n<p>Elle a \u00e9t\u00e9 r\u00e9dig\u00e9 en commun par des conseillers et conseill\u00e8res de services de vulgarisation avec AGRIDEA.<\/p>\n\n\n\n<p><strong>Avant de consulter les diff\u00e9rentes fiches, nous vous invitons \u00e0 lire cette introduction qui pr\u00e9sente les diff\u00e9rents sch\u00e9mas d&rsquo;organisation.<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"les-differents-usages-des-sasarl-en-agriculture-dbbd32e6-152a-4445-af14-56f05f4b0f51\">Les diff\u00e9rents usages des SA\/S\u00e0rl en agriculture<\/h2>\n\n\n\n<p>Les SA\/S\u00e0rl peuvent s&rsquo;int\u00e9grer en agriculture dans diff\u00e9rents sch\u00e9mas d&rsquo;organisation<ins data-uid=\"79\" id=\"371701248387004\" class=\"mdadded\"> <\/ins>qui r\u00e9pondent \u00e0 des buts diff\u00e9rents. Les plus courants sont expliqu\u00e9s ici.<\/p>\n\n\n    \n<div class=\"has-background-color-agripedia-blue wp-block-agripedia-box\" >\n    \n    \n    <div class=\"agripedia-box-content\">\n        \n\n<p><strong>Le choix d&rsquo;un sch\u00e9ma d&rsquo;organisation se fait selon plusieurs crit\u00e8res<\/strong> (investissements pr\u00e9vus, niveau de revenu, situation en zone village, buts poursuivis\u2026) et doit <strong>faire l&rsquo;objet d&rsquo;une analyse<\/strong> avec un ou plusieurs sp\u00e9cialistes. Toutes les cons\u00e9quences devraient \u00eatre mesur\u00e9es sans s\u2019arr\u00eater \u00e0 un seul crit\u00e8re (ex : fiscalit\u00e9).<\/p>\n\n    <\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p>Dans l&rsquo;ensemble des fiches de cette s\u00e9rie, il sera pr\u00e9cis\u00e9 si le type de sch\u00e9ma d&rsquo;organisation influe sur les domaines dont il est question.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-sasarl-exploite-le-domaine-qui-appartient-a-la-personne-physique-c0c73c2a-78de-40b3-88cd-fd172ec24547\">La SA\/S\u00e0rl exploite le domaine qui appartient \u00e0 la personne physique<\/h3>\n\n\n\n<p>Dans cette configuration, la propri\u00e9t\u00e9 du domaine reste \u00e0 la personne physique. C&rsquo;est l&rsquo;activit\u00e9 et les actifs fermiers qui sont transf\u00e9r\u00e9s dans la personne morale. Les biens immobiliers passent g\u00e9n\u00e9ralement dans la fortune priv\u00e9e. <\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2024\/05\/grafik_02.svg\" alt=\"\" class=\"wp-image-58065\"\/><\/figure>\n\n\n\n<p>Pour les biens immobiliers en fortune priv\u00e9e, il ne sera plus possible d&rsquo;amortir de futurs investissements. Cette option est souvent utilis\u00e9e lorsqu&rsquo;il existe du terrain \u00e0 b\u00e2tir qui pourrait \u00eatre vendu, afin de ma\u00eetriser l&rsquo;impact fiscal. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-sasarl-exploite-le-domaine-dont-elle-est-proprietaire-e6041ead-303d-4def-872c-2efb7f76ca03\">La SA\/S\u00e0rl exploite le domaine dont elle est propri\u00e9taire<\/h3>\n\n\n\n<p>Dans cette configuration, l&rsquo;ensemble du domaine est transf\u00e9r\u00e9 dans la SA\/S\u00e0rl qui d\u00e9vient la propri\u00e9taire et exploitante.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2024\/05\/grafik_03.svg\" alt=\"\" class=\"wp-image-58068\"\/><\/figure>\n\n\n\n<p>Cette option est souvent utilis\u00e9e pour des exploitations avec des revenus importants et des investissements pr\u00e9vus (d\u00e9but de carri\u00e8re, phase de d\u00e9veloppement) dans le but de r\u00e9duire la <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=41559\" title=\"\">fiscalit\u00e9 courante<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading user_id-79\" id=\"la-sasarl-est-utilisee-pour-une-activite-annexe-de-lexploitation-f757653f-10dd-4ec2-a772-68ab03a43669\">La SA\/S\u00e0rl est utilis\u00e9e pour une activit\u00e9 annexe de l&rsquo;exploitation<\/h3>\n\n\n\n<p>Dans cette configuration , l&rsquo;exploitation peut rester en raison individuelle mais une branche d&rsquo;activit\u00e9 ou une activit\u00e9 annexe est constitu\u00e9e ou transf\u00e9r\u00e9e dans la SA\/S\u00e0rl.<\/p>\n\n\n\n<p>Cela permet de segmenter les activit\u00e9s et les risques.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2024\/08\/grafik_04-1.svg\" alt=\"\" class=\"wp-image-66376\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"autres-cas--fb192278-feb7-43fa-bdce-c45a44ee02d9\">Autres cas <\/h3>\n\n\n\n<p>Il est aussi possible que la SA\/S\u00e0rl propri\u00e9taire d&rsquo;un domaine l&rsquo;afferme \u00e0 une personne physique ou morale, sous conditions, notamment pour toucher les paiements directs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sa-ou-sarl-quelles-differences--a4a620d7-c2db-49c4-ae01-cbe9b5afc38b\">SA ou S\u00e0rl, quelles diff\u00e9rences ? <\/h2>\n\n\n\n<p>Les principales diff\u00e9rences l\u00e9gales de fonctionnement entre SA et S\u00e0rl sont report\u00e9es dans le tableau suivant. Concernant l&rsquo;usage des SA\/S\u00e0rl en agriculture, ce qui est r\u00e9dig\u00e9 dans la s\u00e9rie de fiches vaut pour les SA comme pour les S\u00e0rl, sauf si cela est explicitement pr\u00e9cis\u00e9.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Th\u00e8me<\/strong><\/td><td><strong>S\u00e0rl<\/strong><\/td><td><strong>SA<\/strong><\/td><\/tr><tr><td><strong>Base l\u00e9gale<\/strong><\/td><td>Art. 772-827 CO<\/td><td>Art. 620- 763 CO<\/td><\/tr><tr><td><strong>Capital<\/strong><\/td><td>Minimum CHF 20\u2019000.-  (part sociale minimale de CHF 100.- ) Les statuts peuvent pr\u00e9voir l\u2019obligation, pour les associ\u00e9s, d\u2019effectuer des versements suppl\u00e9mentaires ou de fournir des prestations accessoires.<\/td><td>Minimum CHF 100\u2019000.- (CHF 50&rsquo;000 lib\u00e9r\u00e9s; valeur minimale d\u2019une action de CHF 0,01) &nbsp;<\/td><\/tr><tr><td><strong>Apports<\/strong><\/td><td>Lib\u00e9ration (versement effectif du montant \u00e0 la soci\u00e9t\u00e9) des parts sociales compl\u00e8te obligatoire. &nbsp; &nbsp; &nbsp;<\/td><td>Lib\u00e9rer (verser les fonds \u00e0 la soci\u00e9t\u00e9) au moins 20% de la valeur des actions (min. CHF 50.- 000). Apport en esp\u00e8ce \u00e0 la banque sur un compte sp\u00e9cifique. Le conseil d\u2019administration d\u00e9cide de l\u2019appel ult\u00e9rieur d\u2019apports relatifs aux actions non lib\u00e9r\u00e9es.<\/td><\/tr><tr><td><strong>Direction<\/strong><\/td><td>Tous les membres, d\u00e9l\u00e9gation possible.<\/td><td>Conseil d&rsquo;administration \u00e9lu par l&rsquo;Assembl\u00e9e g\u00e9n\u00e9rale, puis procuration possible<\/td><\/tr><tr><td><strong>Dissolution<\/strong><\/td><td>Possibilit\u00e9 de dissolution par jugement sur demande d\u2019un seul associ\u00e9 (pour justes motifs). <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/fr#art_821\" title=\"\">Art. 821 CO<\/a> <\/td><td>Possibilit\u00e9 de dissolution par jugement sur demande (pour justes motifs) des d\u00e9tenteurs de plus de 10% des actions. <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/27\/317_321_377\/fr#art_736\" title=\"\">Art. 736 CO<\/a><\/td><\/tr><tr><td><strong>En cas de pertes<\/strong><\/td><td>Pour couvrir les pertes ou motif pr\u00e9vu dans les statuts, les statuts peuvent obliger les associ\u00e9s \u00e0 effectuer des versements suppl\u00e9mentaires (pas plus que le double des parts sociales) et\/ou \u00e0 fournir des prestations accessoires.<\/td><td>Les actionnaires ne r\u00e9pondent pas personnellement des dettes mais ils n\u2019ont pas le droit de r\u00e9clamer la restitution de leurs versements. &nbsp; &nbsp;<\/td><\/tr><tr><td><strong>Changements d\u2019actionnaires\/associ\u00e9s<\/strong><\/td><td>La cession de parts sociales d\u2019une S\u00e0rl doit \u00eatre faite en la forme \u00e9crite et \u00eatre approuv\u00e9e par l\u2019assembl\u00e9e des associ\u00e9s =&gt; si rien de pr\u00e9vu dans les statuts, approbation par 2\/3 des voix repr\u00e9sent\u00e9es et majorit\u00e9 absolue du capital social.<\/td><td>Une soci\u00e9t\u00e9 anonyme peut en principe prescrire librement le transfert des actions, dans la mesure o\u00f9 il n&rsquo;existe aucune restriction \u00e0 la transmissibilit\u00e9 l\u00e9gale ou statutaire. La l\u00e9gislation agricole est plus restrictive (Cf \u00ab\u00a0SA\/S\u00e0rl et loi agriculture\u00a0\u00bb) <\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Principales diff\u00e9rences de fonctionnement entre SA et S\u00e0rl<\/figcaption><\/figure>\n\n\n    \n<div class=\"has-background-color-agripedia-blue wp-block-agripedia-box\" >\n    \n    \n    <div class=\"agripedia-box-content\">\n        \n\n<p>Le choix de la forme soci\u00e9taire doit se faire <strong>en fonction de la situation et du projet.<\/strong> Il doit faire l&rsquo;objet d&rsquo;une \u00e9tude personnalis\u00e9e.<\/p>\n\n    <\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-button alignnone\"><a class=\"wp-block-advgb-button_link advgbbtn-e5674361-d3cd-4da5-8739-9f2e666a6551\" href=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2024\/08\/01_SA_SARL_introduction_agriculture-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span>T\u00e9l\u00e9charger le PDF imprimable<\/span><\/a><\/div>\n\n\n    \n<div class=\"wp-block-agripedia-impressum\" >\n    \n    <div class=\"agripedia-box-header\">\n        Impressum    <\/div>\n\n    <div class=\"agripedia-box-content\">\n        \n\n<p><strong>Photo de couverture :<\/strong>&nbsp;Nadia Frei, AGRIDEA<\/p>\n\n\n\n<p><strong>Graphiques :<\/strong>&nbsp;AGRIDEA<\/p>\n\n\n\n<p><em>Les informations contenues dans ce document sont sans garantie. Seule la l\u00e9gislation fait foi.<\/em><\/p>\n\n    <\/div>\n    \n<\/div><style class=\"advgb-styles-renderer\">.advgbbtn-9c1c4837-8f5b-4421-ab13-0280953ee741{font-size:18px;color:#fff !important;background-color:#E72200 !important;margin:0px 0px 0px 0px !important;padding:10px 30px 10px 30px;border-width:1px !important;border-style:none;border-radius:50px !important;}.advgbbtn-9c1c4837-8f5b-4421-ab13-0280953ee741:hover{box-shadow:1px 1px 12px 0px #ccc;opacity:1;transition:all 0.2s ease;}.advgbbtn-9c1c4837-8f5b-4421-ab13-0280953ee741 > i {font-size:30px;color:inherit;float:left;margin-right:7px;}.advgbbtn-e5674361-d3cd-4da5-8739-9f2e666a6551{font-size:18px;color:#fff !important;background-color:#E72200 !important;margin:0px 0px 0px 0px !important;padding:10px 30px 10px 30px;border-width:1px !important;border-style:none;border-radius:50px !important;}.advgbbtn-e5674361-d3cd-4da5-8739-9f2e666a6551:hover{box-shadow:1px 1px 12px 0px #ccc;opacity:1;transition:all 0.2s ease;}.advgbbtn-e5674361-d3cd-4da5-8739-9f2e666a6551 > i {font-size:30px;color:inherit;float:left;margin-right:7px;}<\/style><div class=\"acf-fields-container\" data-post-id=\"41555\" data-canto-acf=\"true\"><\/div><style>\r\n        .acf-fields-container {\r\n            margin: 2em 0;\r\n            width: 100%;\r\n            clear: both;\r\n        }\r\n        .acf-field-image {\r\n            margin: 1.5em 0;\r\n            position: relative;\r\n        }\r\n        .acf-field-label {\r\n            margin-bottom: 1em;\r\n        }\r\n        .acf-image {\r\n            max-width: 100%;\r\n            height: auto;\r\n            display: block;\r\n            margin: 1em 0;\r\n        }\r\n    <\/style>","protected":false},"excerpt":{"rendered":"<div class=\"seriesmeta agripedia-series-meta-wrapper\">This entry is part 1 of 9 in the series <a href=\"https:\/\/themes.agripedia.ch\/fr\/series\/sa-sarl-en-agriculture\/\" class=\"series-288\" title=\"SA et S\u00e0rl en agriculture\">SA et S\u00e0rl en agriculture<\/a><\/div><p>Cette fiche pr\u00e9sente les principaux sch\u00e9mas d&rsquo;organisation impliquant des SA\/S\u00e0rl en agriculture. <\/p>\n","protected":false},"author":91,"featured_media":60935,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_autodraft_ids":["th_951701248680964","th_691701248450801","th_721701248054981","th_el1700591725647"],"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"{\"291700591429535\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>s<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1700595029,\"timestamp\":1700595029,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1700643861}}],\"891700591671893\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>i<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1700595271,\"timestamp\":1700595271,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1700643901}}],\"211700591672566\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>\u00ee<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1700595272,\"timestamp\":1700595272,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1700643894}}],\"371700591678272\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>,<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1700595278,\"timestamp\":1700595278,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1700643882}}],\"701700591848908\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em> 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