{"id":41559,"date":"2024-08-20T15:15:30","date_gmt":"2024-08-20T13:15:30","guid":{"rendered":"https:\/\/themes.agripedia.ch\/?p=41559"},"modified":"2025-11-25T16:38:31","modified_gmt":"2025-11-25T15:38:31","slug":"fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles","status":"publish","type":"post","link":"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/","title":{"rendered":"Fonctionnement, fiscalit\u00e9 courante et financement des investissements des SA et S\u00e0rl agricoles"},"content":{"rendered":"<div class=\"seriesmeta agripedia-series-meta-wrapper\"><!--This entry is part 4 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> (4 \/ 9)<\/div>    \n<div class=\"has-background-color-agripedia-red wp-block-agripedia-box\" >\n    \n    \n    <div class=\"agripedia-box-content\">\n        \n\n<p>Avant de consulter les diff\u00e9rentes fiches, nous vous invitons \u00e0 lire <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=41555\" title=\"\">l&rsquo;introduction<\/a> qui pr\u00e9sente les diff\u00e9rents sch\u00e9mas d\u2019organisation.<\/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-477a77ca-be66-4891-ad21-7ec19b60d343\" href=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2024\/08\/04_fiscalite_courante_financement_investissements.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span>T\u00e9l\u00e9charger le PDF imprimable<\/span><\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Interactions SA\/S\u00e0rl \u2013 personne priv\u00e9e&nbsp;: sch\u00e9ma g\u00e9n\u00e9ral de fonctionnement<\/h2>\n\n\n\n<p>En transformant sa raison individuelle en SA\/S\u00e0rl, on cr\u00e9e une personne morale qui est :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>un nouveau sujet de droit <\/strong>avec sa propre personnalit\u00e9 juridique;<\/li>\n\n\n\n<li><strong>une personne distincte de la personne physique<\/strong> avec sa propre comptabilit\u00e9.<\/li>\n<\/ul>\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>Les \u00e9changes entre la personne physique et la personne morale doivent se faire <br>\u00ab comme avec des tiers \u00bb : loyer au prix de march\u00e9, salaire habituel pour ce type de poste\u2026<\/p>\n\n    <\/div>\n<\/div>\n\n\n\n<p><br>De m\u00eame, les factures des fournisseurs doivent \u00eatre \u00e9tablies au nom de la SA\/S\u00e0rl. La personne physique n\u2019\u00e9tant plus l&rsquo;exploitant. Dans le cas o\u00f9 la SA\/S\u00e0rl est utilis\u00e9e pour une activit\u00e9 annexe, la personne physique reste exploitante, mais il convient quand m\u00eame de revoir les en-t\u00eate de factures pour l&rsquo;activit\u00e9 concern\u00e9e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Gestion administrative et r\u00e8glements<\/h2>\n\n\n\n<p>Il y a deux sujets de droit distincts: la personne physique et la personne morale. En cons\u00e9quence, il y a aussi <strong>2 d\u00e9clarations d\u2019imp\u00f4ts<\/strong> (une pour la personne physique et une pour la personne morale).<\/p>\n\n\n\n<p>La personne morale fait l&rsquo;objet d&rsquo;obligations : <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Obligation de tenir une <strong>comptabilit\u00e9<\/strong>.<\/li>\n\n\n\n<li>Obligation de nommer un <strong>organe de r\u00e9vision<\/strong> ou d&rsquo;y renoncer officiellement si moins de 10 employ\u00e9s.<\/li>\n\n\n\n<li>Obligation d\u2019organiser une <strong>assembl\u00e9e g\u00e9n\u00e9rale <\/strong>dans les 6 mois apr\u00e8s la date de cl\u00f4ture de chaque exercice.<\/li>\n<\/ul>\n\n\n\n<p>En compl\u00e9ment des statuts et contrats de nature obligatoire mais peu d\u00e9taill\u00e9s, le fonctionnement de la SA\/S\u00e0rl peut faire l\u2019objet de <strong>r\u00e8glements internes<\/strong> (exemples : organisation du travail, r\u00e9partition des responsabilit\u00e9s, etc.) pour pr\u00e9ciser au niveau op\u00e9rationnel ce que les partenaires d\u00e9cident d\u2019\u00e9tablir pour leur propre usage. <br>Il est aussi n\u00e9cessaire d\u2019\u00e9tablir des documents concernant la relation entre la SA\/S\u00e0rl et la personne physique : bail \u00e0 ferme, contrat de travail\u2026<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Gestion des flux financiers, revenus <\/h2>\n\n\n\n<p>Dans le cas du fonctionnement avec une SA\/S\u00e0rl, la personne physique re\u00e7oit un salaire pour son travail, \u00e0 charge de la SA\/S\u00e0rl. Par ailleurs, la SA\/S\u00e0rl g\u00e9n\u00e8re (ou non) un b\u00e9n\u00e9fice qui peut \u00eatre en tout ou partie revers\u00e9 \u00e0 la personne physique sous forme de dividende (pour la r\u00e9mun\u00e9ration du capital apport\u00e9). <strong>La personne physique re\u00e7oit alors un salaire (pour son travail) et des dividendes (pour le capital apport\u00e9).<\/strong><br>Le salaire doit \u00eatre d\u2019un montant correspondant aux conditions du march\u00e9 pour ce type de poste (voir salaires moyens pour chef d\u2019entreprise agricole).<\/p>\n\n\n\n<p>Le b\u00e9n\u00e9fice, s&rsquo;il existe, est r\u00e9parti selon une proposition du conseil d&rsquo;administration. Avant de distribuer des dividendes, la SA\/S\u00e0rl doit compenser un report de pertes \u00e9ventuel puis attribuer 5 % du b\u00e9n\u00e9fice annuel \u00e0 la r\u00e9serve l\u00e9gale issue du b\u00e9n\u00e9fice jusqu\u2019\u00e0 ce qu\u2019elle atteigne, avec la r\u00e9serve l\u00e9gale issue du capital, la moiti\u00e9 du capital-actions inscrit au registre du commerce. (CO art 672).<\/p>\n\n\n\n<p>La personne physique re\u00e7oit \u00e9galement, le cas \u00e9ch\u00e9ant, en tant que propri\u00e9taire des biens immobiliers,<strong> le fermage pay\u00e9 par la SA\/S\u00e0rl<\/strong>. Le montant du fermage ne doit pas d\u00e9passer le fermage licite.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full user_id-41\"><img decoding=\"async\" src=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2023\/09\/grafik_06-1.svg\" alt=\"\" class=\"wp-image-57516\"\/><\/figure>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\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_07.svg\" alt=\"\" class=\"wp-image-58077\"\/><\/figure>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\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_08.svg\" alt=\"\" class=\"wp-image-66380\"\/><\/figure>\n\n\n\n<div style=\"height:80px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading user_id-79\">Particularit\u00e9s de la comptabilit\u00e9 et de la gestion<\/h2>\n\n\n\n<p class=\"user_id-79\">Pour une SA\/S\u00e0rl, le bilan distingue le <strong>capital action<\/strong> (parts des associ\u00e9s \/actionnaires) des<strong> r\u00e9serves<\/strong> (issues des b\u00e9n\u00e9fices non distribu\u00e9s). Les deux \u00e9tant du capital propre.<\/p>\n\n\n\n<p>Une autre particularit\u00e9 de la comptabilit\u00e9 en SA\/S\u00e0rl est le <strong>compte courant actionnaire\/associ\u00e9.<\/strong> Ce compte permet de mat\u00e9rialiser des \u00ab\u00a0pr\u00eats\u00a0\u00bb entre la SA\/S\u00e0rl et ses actionnaires\/associ\u00e9s dans un sens ou dans l&rsquo;autre. Par exemple, cela peut \u00eatre dans le but de financer la soci\u00e9t\u00e9 avec des fonds personnels; ou de r\u00e9gler des \u00e9changes de marchandises (ex : la personne prend des l\u00e9gumes pour sa consommation personnelle). Ce compte fluctue selon les montants retir\u00e9s \/ pr\u00e9lev\u00e9s et ceux amen\u00e9s. Ce compte devrait faire l&rsquo;objet d&rsquo;un int\u00e9r\u00eat (obligatoire dans le cadre d\u2019un pr\u00eat envers les actionnaires\/associ\u00e9s et facultatif en cas de dettes). Attention, la gestion des comptes courants associ\u00e9s\/actionnaires doit \u00eatre tr\u00e8s rigoureuse et l&rsquo;usage tr\u00e8s prudent car, dans certaines conditions, ces sommes peuvent \u00eatre requalifi\u00e9es en salaires ou dividendes et faire l&rsquo;objet d&rsquo;une imposition et ou de cotisations AVS.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"533\" height=\"359\" src=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2023\/09\/ouverture-cloture-bilan-.png\" alt=\"\" class=\"wp-image-58869\" srcset=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2023\/09\/ouverture-cloture-bilan-.png 533w, https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2023\/09\/ouverture-cloture-bilan--300x202.png 300w\" sizes=\"auto, (max-width: 533px) 100vw, 533px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading user_id-79\">Main-d\u2019\u0153uvre<\/h2>\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>La main-d\u2019\u0153uvre est <strong>salari\u00e9e<\/strong>, y compris l\u2019ancien-ne chef-fe d\u2019exploitation.<\/p>\n\n    <\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"user_id-79\">Le statut de collaborateur familial n\u2019est pas reconnu dans le cadre d\u2019une SA\/S\u00e0rl. Les collaborateurs familiaux deviennent des salari\u00e9s \u00abnormaux\u00bb affili\u00e9s au 2<sup>\u00e8me<\/sup> pilier et \u00e0 l\u2019assurance accident professionnelle obligatoire.<\/p>\n\n\n\n<p>Les salaires devront correspondre aux conditions du march\u00e9 et doivent \u00eatre vers\u00e9s.<\/p>\n\n\n\n<p>Les contrats de travail des employ\u00e9s doivent \u00eatre transf\u00e9r\u00e9s \u00e0 la soci\u00e9t\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading user_id-79\">Actionnaires ou associ\u00e9s<\/h2>\n\n\n\n<p class=\"user_id-79\">La SA\/S\u00e0rl est d\u00e9tenue par des actionnaires ou associ\u00e9s. Ces personnes <strong>d\u00e9tiennent des actions (SA) ou des parts sociales (S\u00e0rl) qui mat\u00e9rialisent la maitrise de la SA\/S\u00e0rl et aussi leur apport de capital.<\/strong><\/p>\n\n\n\n<p>Ces personnes ont pour r\u00f4le de g\u00e9rer la soci\u00e9t\u00e9 en prenant les d\u00e9cisions importantes lors des assembl\u00e9es g\u00e9n\u00e9rales et en nommant le ou les associ\u00e9-e-s g\u00e9rant-e-s (S\u00e0rl) ou les administrateurs (SA). Ces dernier-\u00e8re-s sont ensuite charg\u00e9-e-s de g\u00e9rer la soci\u00e9t\u00e9 au quotidien.<\/p>\n\n\n\n<p class=\"user_id-79\">Ces personnes ne sont donc pas toujours employ\u00e9s par la SA\/S\u00e0rl et ne sont pas non plus toutes reconnues comme exploitant (avec les limites expos\u00e9es au chapitre paiements directs).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fiscalit\">Fiscalit\u00e9 courante<\/h2>\n\n\n\n<p>NB&nbsp;: on traite ici de la fiscalit\u00e9 en fonctionnement. La fiscalit\u00e9 \u00e0 la <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=41557\" title=\"\">cr\u00e9ation<\/a> ou \u00e0 la <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=74016#fisca-disso\" title=\"\">liquidation<\/a> est abord\u00e9e dans les chapitres correspondants.<\/p>\n\n\n\n<p><strong>La soci\u00e9t\u00e9 est impos\u00e9e<\/strong> en tant que soci\u00e9t\u00e9 sur :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>son b\u00e9n\u00e9fice<\/strong>, avec un taux fixe (imp\u00f4t des sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s);<\/li>\n\n\n\n<li><strong>son capital<\/strong> (actions et r\u00e9serve).<\/li>\n<\/ul>\n\n\n\n<p><strong>La personne physique<\/strong> est impos\u00e9e sur :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>l\u2019ensemble de ses revenus<\/strong> : salaire, dividendes, loyers per\u00e7us avec un taux progressif;<\/li>\n\n\n\n<li><strong>l\u2019ensemble de son patrimoine,<\/strong> dont les actions de la soci\u00e9t\u00e9 en tant que valeurs mobili\u00e8res. La valeur fiscale d&rsquo;une entreprise non cot\u00e9e est estim\u00e9e selon la <a href=\"https:\/\/www.ssk-csi.ch\/fileadmin\/dokumente\/kreisschreiben\/KS_28_f_2022.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">circulaire CSI 28<\/a> et repose en g\u00e9n\u00e9ral sur deux composantes: sa valeur de substance d&rsquo;une part, et la valeur de rendement qu&rsquo;elle g\u00e9n\u00e8re \u00e0 partir du b\u00e9n\u00e9fice, d&rsquo;autre part.<\/li>\n<\/ul>\n\n\n\n<p>Le montant du b\u00e9n\u00e9fice re\u00e7u en dividende est impos\u00e9 deux fois : en tant que b\u00e9n\u00e9fice pour la soci\u00e9t\u00e9 et en tant que revenu pour la personne. Une imposition privil\u00e9gi\u00e9e portant sur seulement 70% du dividende (en 2023, ex de Gen\u00e8ve) est accord\u00e9e si la personne d\u00e9tient plus de 10% du capital de la soci\u00e9t\u00e9 = participation qualifi\u00e9e. <\/p>\n\n\n\n<p>C&rsquo;est la diff\u00e9rence de taux entre la soci\u00e9t\u00e9 (taux fixe) et la personne physique (taux progressif), qui, dans certains cas, peut produire un avantage fiscal, malgr\u00e9 la double imposition.<\/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_10.svg\" alt=\"\" class=\"wp-image-58083\"\/><\/figure>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\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_11.svg\" alt=\"\" class=\"wp-image-58086\"\/><\/figure>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\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_12.svg\" alt=\"\" class=\"wp-image-58089\"\/><\/figure>\n\n\n\n<p>Lorsqu\u2019une soci\u00e9t\u00e9 accorde une prestation \u00e0 un actionnaire ou \u00e0 un de ses proches qu\u2019elle n\u2019aurait pas accord\u00e9 sous les m\u00eames conditions \u00e0 un tiers, et qu&rsquo;il y a une disproportion entre la prestation et la contreprestation, nous sommes en pr\u00e9sence d\u2019une prestation appr\u00e9ciable en argent (PAA). En pr\u00e9sence d\u2019une PAA, l\u2019administration fiscale corrige le b\u00e9n\u00e9fice imposable de la soci\u00e9t\u00e9, respectivement le revenu de l\u2019actionnaire. Pour cette raison, <strong>les relations commerciales entre l\u2019actionnaire et la soci\u00e9t\u00e9 d\u2019exploitation (SA\/S\u00e0rl) doivent \u00eatre \u00e9tablies pr\u00e9cis\u00e9ment<\/strong> et respect\u00e9es scrupuleusement. Si tel n\u2019est pas le cas, les parties s\u2019exposent \u00e0 des reprises fiscales cons\u00e9quentes.<\/p>\n\n\n\n<p>Apr\u00e8s le transfert en fortune priv\u00e9e des immeubles, il est important de relever qu\u2019il ne sera plus possible d\u2019amortir comptablement une nouvelle construction ou installation, et que la valeur locative agricole ne sera plus octroy\u00e9e.<\/p>\n\n\n\n<p>Concernant la TVA, les r\u00e8gles sont les m\u00eames que pour la raison individuelle.<\/p>\n\n\n\n<p>Lorsque la soci\u00e9t\u00e9 verse un dividende \u00e0 ses actionnaires, elle doit pr\u00e9lever un <strong>imp\u00f4t anticip\u00e9<\/strong> de 35 % sur le montant brut distribu\u00e9. Cet imp\u00f4t est ensuite vers\u00e9 \u00e0 l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC) dans un d\u00e9lai de 30 jours apr\u00e8s la d\u00e9cision de distribution. Un formulaire d\u2019annonce (<a href=\"https:\/\/www.estv.admin.ch\/estv\/fr\/accueil\/impot-anticipe\/declarer-impot-anticipe\/formulaires-ia.html\" title=\"\">Imp\u00f4t anticip\u00e9 \u2013 D\u00e9compte et d\u00e9claration<\/a>) doit \u00eatre rempli et envoy\u00e9 \u00e0 l\u2019AFC. L\u2019actionnaire re\u00e7oit donc le dividende net de cet imp\u00f4t. Il doit d\u00e9clarer le dividende brut (avant d\u00e9duction de l\u2019imp\u00f4t anticip\u00e9) dans sa d\u00e9claration d\u2019imp\u00f4t annuelle et \u00e9galement mentionner l\u2019imp\u00f4t anticip\u00e9 de 35 %. Cette d\u00e9claration permet \u00e0 l\u2019administration fiscale cantonale de v\u00e9rifier que le revenu a bien \u00e9t\u00e9 d\u00e9clar\u00e9, condition n\u00e9cessaire pour obtenir la restitution de l\u2019imp\u00f4t anticip\u00e9.<\/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>Finalement, <strong>l\u2019imposition ordinaire globale pourrait augmenter ou diminuer<\/strong> selon la situation. Il convient donc de faire une \u00e9tude globale, en tenant compte des \u00e9ventuels autres revenus et des variations interannuelles pour connaitre l&rsquo;impact sur le plan fiscal.<\/p>\n\n    <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Assurances et pr\u00e9voyance<\/h2>\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>Avec la disparition du statut de collaborateur familial, <strong>tous les \u00ab travailleurs \u00bb ont le statut de salari\u00e9 avec la pr\u00e9voyance correspondante<\/strong>.<\/p>\n\n    <\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p>En ce qui concerne la pr\u00e9voyance et les assurances sociales, les cotisations et prestations correspondront \u00e0 celles des salari\u00e9s. Des cotisations facultatives pour les ind\u00e9pendants deviennent ainsi obligatoires : <strong>ch\u00f4mage, accident, 2\u00e8me pilier<\/strong>\u2026<br>Les cotisations aux assurances sociales applicables aux salari\u00e9s et aux ind\u00e9pendants se trouvent sur ce site : <a href=\"https:\/\/www.bsv.admin.ch\/bsv\/fr\/home\/assurances-sociales\/ueberblick\/beitraege.html\" title=\"\">bsv.admin.ch<\/a><br>En 2023, les cotisations dues pour les salari\u00e9s sont de 12.8% contre 10 % pour les ind\u00e9pendants (<strong>1er pilier<\/strong>).<br>Il faut \u00e9galement tenir compte du droit cantonal (allocations pour enfants et allocations de formation).<br>Les <strong>assurances pour les accidents<\/strong> et l\u2019<strong>assurance indemnit\u00e9 journali\u00e8re<\/strong> en cas d&rsquo;incapacit\u00e9 de gain doivent \u00e9galement \u00eatre contract\u00e9es. Le salaire assur\u00e9 sera le salaire fix\u00e9 dans le contrat de travail. Si les personnes n&rsquo;ont pas d&rsquo;autres revenus, il faut \u00eatre attentif \u00e0 ce montant et ne pas le sous \u00e9valuer. <br>Le deuxi\u00e8me pilier des salari\u00e9s sera \u00e9galement appliqu\u00e9 \u00e0 tous les collaborateurs.<br>La <strong>d\u00e9duction pour le 3\u00e8me pilier<\/strong> pour ind\u00e9pendants n\u2019est plus possible, celle des salari\u00e9s est plus faible (en 2023 : 7056 francs au lieu de 35 280 francs par an).<br>A noter que, bien que des cotisations soient vers\u00e9es pour le ch\u00f4mage, les salari\u00e9s-dirigeants de la SA\/S\u00e0rl et leurs familles ne peuvent pas b\u00e9n\u00e9ficier des indemnit\u00e9s ch\u00f4mage sauf exception (faillite par exemple). <br>Les <strong>contrats d\u2019assurances priv\u00e9es<\/strong> doivent \u00e9galement \u00eatre revus et transf\u00e9r\u00e9s en partie \u00e0 la SA\/S\u00e0rl selon ses possessions.<\/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_14.svg\" alt=\"\" class=\"wp-image-58092\"\/><\/figure>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\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_15.svg\" alt=\"\" class=\"wp-image-58095\"\/><\/figure>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\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_16.svg\" alt=\"\" class=\"wp-image-58098\"\/><\/figure>\n\n\n\n<div style=\"height:80px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Financement des investissements<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Sources de financements <\/h3>\n\n\n\n<p><strong>Les SA\/S\u00e0rl peuvent pr\u00e9tendre aux diff\u00e9rentes sources de financements<\/strong> : cr\u00e9dits ou contributions dans le cadre de l&rsquo;OAS (selon les crit\u00e8res sp\u00e9cifiques d\u00e9crits dans <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=41575\" title=\"\">SA\/S\u00e0rl et aides structurelles<\/a>), financement bancaire, crowdfounding&#8230;<\/p>\n\n\n\n<p>Le dossier d&rsquo;une SA\/S\u00e0rl propri\u00e9taire des immeubles entre dans <strong>une cat\u00e9gorie \u00e0 part chez la plupart des bailleurs de fonds <\/strong>(conditions d\u2019int\u00e9r\u00eats des pr\u00eats et de remboursement moins favorables).<\/p>\n\n\n\n<p><strong>Lorsque la SA\/S\u00e0rl est locataire<\/strong> et que les biens sont dans la fortune priv\u00e9e de la personne physique, cette derni\u00e8re n\u2019a pas int\u00e9r\u00eat \u00e0 investir elle-m\u00eame car elle ne peut pas amortir l\u2019investissement. <strong>L&rsquo;investissement par la SA\/S\u00e0rl peut \u00eatre compliqu\u00e9 <\/strong>par la probl\u00e9matique des garanties.<\/p>\n\n\n\n<h3 class=\"wp-block-heading user_id-81\">Garanties<\/h3>\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>Les institutions de financement requi\u00e8rent toujours des garanties immobili\u00e8res.<\/p>\n\n    <\/div>\n<\/div>\n\n\n\n<p>Il est donc n\u00e9cessaire de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Constituer un <strong>droit de superficie distinct et permanent DDP <\/strong>(au b\u00e9n\u00e9fice de la SA\/S\u00e0rl qui construit sur le terrain appartenant \u00e0 la personne physique).<\/li>\n\n\n\n<li><strong>Mettre en gage des immeubles de la personne physique,<\/strong> peu importe qu\u2019ils fassent partie de la fortune priv\u00e9e ou commerciale. Dans le cas o\u00f9 les garanties sont apport\u00e9es par la fortune priv\u00e9e, il existe un risque de requalification en fortune commerciale. La situation devrait \u00eatre analys\u00e9e et\/ou autoris\u00e9e par l&rsquo;administration fiscale.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>Dans certains cas, notamment un endettement important de la personne morale, les \u00e9tablissements financiers peuvent exiger <strong>un cautionnent solidaire de l\u2019actionnaire <\/strong>principal en faveur de sa soci\u00e9t\u00e9.<\/p>\n\n\n\n<div class=\"wp-block-advgb-button alignnone\"><a class=\"wp-block-advgb-button_link advgbbtn-97ec8eb1-bb8f-412e-96fb-7c22580ceff6\" href=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2024\/08\/04_fiscalite_courante_financement_investissements.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span>T\u00e9l\u00e9charger le PDF imprimable<\/span><\/a><\/div>\n\n\n\n<p><\/p>\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;L\u00e9onore Jaccard, 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-477a77ca-be66-4891-ad21-7ec19b60d343{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-477a77ca-be66-4891-ad21-7ec19b60d343:hover{box-shadow:1px 1px 12px 0px #ccc;opacity:1;transition:all 0.2s ease;}.advgbbtn-477a77ca-be66-4891-ad21-7ec19b60d343 > i {font-size:30px;color:inherit;float:left;margin-right:7px;}.advgbbtn-97ec8eb1-bb8f-412e-96fb-7c22580ceff6{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-97ec8eb1-bb8f-412e-96fb-7c22580ceff6:hover{box-shadow:1px 1px 12px 0px #ccc;opacity:1;transition:all 0.2s ease;}.advgbbtn-97ec8eb1-bb8f-412e-96fb-7c22580ceff6 > i {font-size:30px;color:inherit;float:left;margin-right:7px;}<\/style><div class=\"acf-fields-container\" data-post-id=\"41559\" 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 4 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 principales r\u00e8gles de fonctionnement des exploitations agricoles en SA ou S\u00e0rl.<\/p>\n","protected":false},"author":91,"featured_media":60928,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_autodraft_ids":["th_891701341331746","th_el1701252619883","th_871701252546565","th_421701252546564","th_921701252521212","th_291701252517325","th_361701252458941","th_el1701252350288","th_el1701252231324","th_el1701251809695","th_381700588959370","th_281700588637325","th_501700588569206","th_el1700587330699","th_el1700482069320","th_el1695652001237","th_881700481261693","th_821700468442517","th_el1698137999414","th_291696340226159","th_931696340226159","th_681696340000495","th_261696337640685","th_371696323784676","th_401696323660427","th_581696322306481","th_491696322266983","th_831696322205841","th_el1696321413356","th_601696314041684","th_671696313526092","th_841696313799767","th_261696313426507","th_511696313100756","th_101696313100756","th_281696313096509","th_601696313089491","th_151696313089491","th_el1695819280681","th_el1695713911583","th_el1695655721998","th_el1695654178184","th_el1695654120567","th_el1695653908862","th_el1695653747577"],"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":"{\"151696312389029\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>e cr\u00e9dits<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696319630,\"timestamp\":1696319589,\"status\":{\"action\":\"reject\",\"user\":81,\"timestamp\":1696319630}}],\"101696312389205\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>e cr\u00e9dit<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696319621,\"timestamp\":1696319592,\"status\":{\"action\":\"reject\",\"user\":81,\"timestamp\":1696319621}}],\"551696312494638\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>des Fonds<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696319694,\"timestamp\":1696319694,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150039}}],\"321696312494638\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>De cr\u00e9dits<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696319696,\"timestamp\":1696319696,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150027}}],\"481696312502447\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>(FIA)<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696319702,\"timestamp\":1696319702,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150057}}],\"501696312502447\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>au sens de l'Ordonnance sur les am\u00e9liorations structurelles (OAS)<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696319719,\"timestamp\":1696319719,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150048}}],\"151696313089491\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>\u00e0<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696320289,\"timestamp\":1696320289}],\"601696313089491\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>aux m\u00eames<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696320292,\"timestamp\":1696320292}],\"281696313096509\":[{\"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\":1696320296,\"timestamp\":1696320296}],\"101696313100756\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>de<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696320300,\"timestamp\":1696320300}],\"511696313100756\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>que les personnes physiques<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696320308,\"timestamp\":1696320308}],\"261696313426507\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>les personnes physiques impliqu\u00e9es qui d\u00e9tien-nent au moins deux tiers des droits de vote et, dans le cas des soci\u00e9t\u00e9s de capitaux, deux tiers du capital doivent remplir les conditions mentionn\u00e9es \u00e0 l\u2019al. 1.<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696320626,\"timestamp\":1696320626}],\"671696313526092\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em> condition que les personnes physiques impliqu\u00e9es qui d\u00e9tiennent au moins deux tiers des droits de vote et, dans le cas des soci\u00e9t\u00e9s de capitaux, deux tiers du capital remplissent les conditions de l'OAS relatives \u00e0 la personne (formation).<\/em>\",\"is_text\":true,\"is_element\":false,\"oldvalue\":\"\",\"newvalue\":\"\",\"is_attr_update\":false,\"attrs_old\":{},\"attrs_new\":{},\"is_block_align\":false,\"is_draft\":false,\"uid\":81,\"updated_at\":1696321241,\"timestamp\":1696321241}],\"511696313665688\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>\u00e0<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696320865,\"timestamp\":1696320865,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150073}}],\"631696313665688\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>aux m\u00eames<\/em>\",\"is_text\":true,\"is_element\":false,\"oldvalue\":\"\",\"newvalue\":\"\",\"is_attr_update\":false,\"attrs_old\":{},\"attrs_new\":{},\"is_block_align\":false,\"is_draft\":false,\"uid\":81,\"updated_at\":1696320869,\"timestamp\":1696320869,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150064}}],\"641696313673171\":[{\"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\":1698156666,\"timestamp\":1696320873,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698156666}}],\"781696313676369\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>de<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696320876,\"timestamp\":1696320876,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150110}}],\"151696313676369\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>que les personnes physiques<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696320883,\"timestamp\":1696320883,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150105}}],\"711696313790758\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>comporter<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696320990,\"timestamp\":1696320990,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150118}}],\"661696313790759\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>taille de l'exploitation<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696320995,\"timestamp\":1696320995,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150114}}],\"841696313799767\":[{\"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\":1696320999,\"timestamp\":1696320999}],\"601696314041684\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>\u00e0<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696321241,\"timestamp\":1696321241}],\"371696321906834\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>ou de contributions <\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329114,\"timestamp\":1696329114,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698150044}}],\"201696321960721\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>Paragraphe <\/em>Bloc ajout\u00e9\",\"oldvalue\":\"\",\"is_block_added\":true,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329160,\"timestamp\":1696329160,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1696945939}}],\"621696321975553\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>En outre les SA ou S\u00e0rl peuvent b\u00e9n\u00e9ficier d'autres aides \u00e0 l'investissement cantonales sous certaines conditions.<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1698247116,\"timestamp\":1696329234,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698247116}}],\"481696322084566\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>Paragraphe <\/em>Bloc ajout\u00e9\",\"oldvalue\":\"\",\"is_block_added\":true,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329284,\"timestamp\":1696329284,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1696945939}}],\"451696322110846\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>Exemple du canton de Vaud:<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329319,\"timestamp\":1696329319,\"status\":{\"action\":\"reject\",\"user\":79,\"timestamp\":1698155170}}],\"831696322205841\":[{\"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\":1696329405,\"timestamp\":1696329405}],\"491696322266983\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em> (pr\u00eat hypoth\u00e9caire)<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329473,\"timestamp\":1696329473}],\"581696322306481\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>aux <\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329507,\"timestamp\":1696329507}],\"831696322347050\":[{\"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\":1698250067,\"timestamp\":1696329547,\"status\":{\"action\":\"reject\",\"user\":79,\"timestamp\":1698250067}}],\"981696322364796\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>ou <\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329565,\"timestamp\":1696329565,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698149516}}],\"461696322368493\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>a<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329568,\"timestamp\":1696329568,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698149532}}],\"861696322368493\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>\u00e0<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329568,\"timestamp\":1696329568,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698149564}}],\"261696322392368\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"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\":1696329592,\"timestamp\":1696329592,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698149551}}],\"211696322413490\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em> et<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329613,\"timestamp\":1696329613,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698149556}}],\"641696322466817\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"Space\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329666,\"timestamp\":1696329666,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698149583}}],\"341696322684786\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>au b\u00e9n\u00e9fice 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de mettre en en gage des immeubles de la personne physique, peu importe qu\u2019ils fassent partie de la fortune priv\u00e9e ou commerciale.<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696330799,\"timestamp\":1696330799,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698149705}}],\"341696322747683\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>D<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696329947,\"timestamp\":1696329947,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698149641}}],\"231696322748084\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>roit de superficie distinct et permanent 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propri\u00e9taire<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":81,\"is_draft\":false,\"updated_at\":1696330875,\"timestamp\":1696330875,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698149778}}],\"561696323779955\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>Titre <\/em>Bloc ajout\u00e9\",\"oldvalue\":\"\",\"is_block_added\":true,\"uid\":81,\"is_draft\":false,\"updated_at\":1696330979,\"timestamp\":1696330979,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1696945939}}],\"371696323784676\":[{\"action\":\"Format\",\"mode\":\"Edit\",\"text\":\"Change Heading <em> level <b>H2<\/em> to <em> level H3<\/em>\",\"oldvalue\":2,\"newvalue\":3,\"is_block_level\":true,\"uid\":81,\"is_draft\":false,\"updated_at\":1696330984,\"timestamp\":1696330984}],\"941696323787126\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>SA ou S\u00e0rl 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SA \/ S\u00e0rl<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":79,\"is_draft\":false,\"updated_at\":1696343797,\"timestamp\":1696343783,\"status\":{\"action\":\"reject\",\"user\":79,\"timestamp\":1696343797}}],\"641696336908674\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>Titre <\/em>Bloc ajout\u00e9\",\"oldvalue\":\"\",\"is_block_added\":true,\"uid\":79,\"is_draft\":false,\"updated_at\":1696344108,\"timestamp\":1696344108,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1696945939}}],\"421696336925344\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>ctionnaires ou associ\u00e9s 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<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":79,\"is_draft\":false,\"updated_at\":1698249608,\"timestamp\":1696344405,\"status\":{\"action\":\"reject\",\"user\":79,\"timestamp\":1698249608}}],\"411696337155477\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>Paragraphe <\/em>Bloc ajout\u00e9\",\"oldvalue\":\"\",\"is_block_added\":true,\"uid\":79,\"is_draft\":false,\"updated_at\":1696344355,\"timestamp\":1696344355,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1696945939}}],\"111696337157021\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>peuvent ou pas etre ceux qui travaillent 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<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":79,\"is_draft\":false,\"updated_at\":1696344729,\"timestamp\":1696344729,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698072937}}],\"491696337532747\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em> R\u00e8glements et 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ni<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":79,\"is_draft\":false,\"updated_at\":1696347000,\"timestamp\":1696347000,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698146621}}],\"761696339998965\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>Titre <\/em>Bloc ajout\u00e9\",\"oldvalue\":\"\",\"is_block_added\":true,\"uid\":79,\"is_draft\":false,\"updated_at\":1696347199,\"timestamp\":1696347199,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1696945939}}],\"681696340000495\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>particularit\u00e9 de la compta et gestion <\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":79,\"is_draft\":false,\"updated_at\":1696347236,\"timestamp\":1696347236}],\"121696340064166\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>Paragraphe <\/em>Bloc ajout\u00e9\",\"oldvalue\":\"\",\"is_block_added\":true,\"uid\":79,\"is_draft\":false,\"updated_at\":1696347264,\"timestamp\":1696347264,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1696945939}}],\"761696340066394\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>comptes courrant associ\u00e9s et exem<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":79,\"is_draft\":false,\"updated_at\":1698251630,\"timestamp\":1696347371,\"status\":{\"action\":\"accept\",\"user\":79,\"timestamp\":1698251630}}],\"931696340226159\":[{\"action\":\"Delete\",\"mode\":\"Delete\",\"text\":\"<em>revenu<\/em>\",\"tagNameArray\":[],\"is_text\":true,\"is_element\":false,\"is_attr_update\":false,\"is_block_align\":false,\"uid\":79,\"is_draft\":false,\"updated_at\":1696347426,\"timestamp\":1696347426}],\"291696340226159\":[{\"action\":\"Add\",\"mode\":\"Add\",\"text\":\"<em>benefice 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