{"id":41581,"date":"2024-08-20T22:12:56","date_gmt":"2024-08-20T20:12:56","guid":{"rendered":"https:\/\/themes.agripedia.ch\/?p=41581"},"modified":"2025-11-25T16:46:22","modified_gmt":"2025-11-25T15:46:22","slug":"recapitulatif-des-principaux-points-de-vigilance-sur-les-sa-et-sarl-en-agriculture","status":"publish","type":"post","link":"https:\/\/themes.agripedia.ch\/fr\/recapitulatif-des-principaux-points-de-vigilance-sur-les-sa-et-sarl-en-agriculture\/","title":{"rendered":"R\u00e9capitulatif des principaux points de vigilance sur les SA et S\u00e0rl en agriculture"},"content":{"rendered":"<div class=\"seriesmeta agripedia-series-meta-wrapper\"><!--This entry is part 6 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> (6 \/ 9)<\/div>\n<p>L&rsquo;int\u00e9r\u00eat des exploitants pour les SA\/S\u00e0rl est li\u00e9 \u00e0 des questions ou objectifs vari\u00e9s, voire \u00e0 une simple curiosit\u00e9. Les questions les plus fr\u00e9quemment pos\u00e9es ne trouvent pas de r\u00e9ponse unique mais des points de vigilance et d&rsquo;attention peuvent \u00eatre donn\u00e9s. Il est important d&rsquo;avoir une r\u00e9flexion globale des cons\u00e9quences de la cr\u00e9ation d&rsquo;une soci\u00e9t\u00e9, cas \u00e9ch\u00e9ant. <strong>En partant des questions les plus fr\u00e9quentes, nous vous proposons ici d&rsquo;attirer votre attention sur les parties les plus critiques de notre contenu.<\/strong><\/p>\n\n\n\n<div class=\"wp-block-getwid-toggle has-icon-left\">\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\"><strong>Je veux faire une SA\/S\u00e0rl pour diminuer mes imp\u00f4ts<\/strong><\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<ul class=\"wp-block-list\">\n<li>Le gain fiscal n\u2019est pas syst\u00e9matique (voir\u00a0: <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/#fiscalit\" target=\"_blank\" rel=\"noopener\" title=\"Fonctionnement, fiscalit\u00e9 courante et financement des investissements des SA et S\u00e0rl agricoles\">fiscalit\u00e9<\/a>),<\/li>\n\n\n\n<li>Attention \u00e9galement \u00e0 l\u2019impact fiscal li\u00e9 au passage d&rsquo;un statut \u00e0 l&rsquo;autre (retour en arri\u00e8re co\u00fbteux, voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=74016\" title=\"\">liquidation<\/a>)<\/li>\n\n\n\n<li>Bien mesurer la charge administrative li\u00e9e au fonctionnement en SA\/S\u00e0rl (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/\" target=\"_blank\" rel=\"noopener\" title=\"Fonctionnement, fiscalit\u00e9 courante et financement des investissements des SA et S\u00e0rl agricoles\">fonctionnement<\/a>, <a href=\"https:\/\/themes.agripedia.ch\/fr\/responsabilites-et-risques-dans-les-sa-et-sarl\/\" target=\"_blank\" rel=\"noopener\" title=\"Responsabilit\u00e9s et risques dans les SA et S\u00e0rl\">responsabilit\u00e9s et risques<\/a>)<\/li>\n\n\n\n<li>&nbsp;Prendre connaissance des modalit\u00e9s d&rsquo;application des l\u00e9gislations li\u00e9es \u00e0 l&rsquo;agriculture et v\u00e9rifier qu&rsquo;elles n&rsquo;entravent pas le projet (voir : <a href=\"https:\/\/themes.agripedia.ch\/fr\/sa-ou-sarl-et-legislations-concernant-lagriculture\/\" target=\"_blank\" rel=\"noopener\" title=\"SA ou S\u00e0rl et l\u00e9gislations concernant l\u2019agriculture\">l\u00e9gislations<\/a>)<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\"><strong>Je veux faire une SA\/S\u00e0rl pour int\u00e9grer des personnes qui n\u2019ont pas droit aux paiements directs<\/strong><\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<ul class=\"wp-block-list\">\n<li>La place possible pour ces personnes est limit\u00e9e si l\u2019on veut toucher les paiements directs (<a href=\"https:\/\/themes.agripedia.ch\/fr\/sa-ou-sarl-et-legislations-concernant-lagriculture\/\" target=\"_blank\" rel=\"noopener\" title=\"SA ou S\u00e0rl et l\u00e9gislations concernant l\u2019agriculture\">l\u00e9gislations <\/a>li\u00e9es \u00e0 l&rsquo;agriculture)<\/li>\n\n\n\n<li>Bien mesurer la charge administrative li\u00e9e au fonctionnement en SA\/S\u00e0rl (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/\" target=\"_blank\" rel=\"noopener\" title=\"\">fonctionnement<\/a>, <a href=\"https:\/\/themes.agripedia.ch\/fr\/responsabilites-et-risques-dans-les-sa-et-sarl\/\" target=\"_blank\" rel=\"noopener\" title=\"\">responsabilit\u00e9s et risques<\/a>)<\/li>\n\n\n\n<li>Attention \u00e0 l\u2019impact fiscal du changement de statut (voir: <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/#fiscalit\" target=\"_blank\" rel=\"noopener\" title=\"\">fiscalit\u00e9<\/a> courrante, <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=74017\" title=\"\">transmission<\/a>, <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=74016\" title=\"\">liquidation<\/a>)<\/li>\n\n\n\n<li>Prendre connaissance des modalit\u00e9s d&rsquo;application des l\u00e9gislations li\u00e9es \u00e0 l&rsquo;agriculture et v\u00e9rifier qu&rsquo;elles n&rsquo;entravent pas le projet (voir : <a href=\"https:\/\/themes.agripedia.ch\/fr\/sa-ou-sarl-et-legislations-concernant-lagriculture\/\" target=\"_blank\" rel=\"noopener\" title=\"SA ou S\u00e0rl et l\u00e9gislations concernant l\u2019agriculture\">l\u00e9gislations<\/a>)<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\"><strong>Je veux att\u00e9nuer l\u2019impact fiscal d\u2019une vente de terre \u00e0 b\u00e2tir<\/strong><\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<ul class=\"wp-block-list\">\n<li>Le transfert en fortune priv\u00e9e des biens immobiliers complique beaucoup les investissements futurs.<\/li>\n\n\n\n<li>Bien \u00e9valuer l\u2019impact fiscal lors du changement de statut. <\/li>\n\n\n\n<li>Anticiper aussi la fin d&rsquo;activit\u00e9 professionnelle (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=74017\" title=\"\">transmission<\/a>, <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=74016\" title=\"\">liquidation<\/a>)<\/li>\n\n\n\n<li>Bien mesurer la charge administrative li\u00e9e au fonctionnement en SA\/S\u00e0rl (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/\" target=\"_blank\" rel=\"noopener\" title=\"\">fonctionnement<\/a>, <a href=\"https:\/\/themes.agripedia.ch\/fr\/responsabilites-et-risques-dans-les-sa-et-sarl\/\" target=\"_blank\" rel=\"noopener\" title=\"\">responsabilit\u00e9s et risques<\/a>)<\/li>\n\n\n\n<li>Attention \u00e0 l\u2019impact du changement de statut sur la fiscalit\u00e9 courante (voir: <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/#fiscalit\" target=\"_blank\" rel=\"noopener\" title=\"\">fiscalit\u00e9<\/a>)<\/li>\n\n\n\n<li>Prendre connaissance des modalit\u00e9s d&rsquo;application des l\u00e9gislations li\u00e9es \u00e0 l&rsquo;agriculture et v\u00e9rifier qu&rsquo;elles n&rsquo;entravent pas le projet (voir : <a href=\"https:\/\/themes.agripedia.ch\/fr\/sa-ou-sarl-et-legislations-concernant-lagriculture\/\" target=\"_blank\" rel=\"noopener\" title=\"\">l\u00e9gislations<\/a> li\u00e9es \u00e0 l&rsquo;agriculture)<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\"><strong>Je veux prot\u00e9ger mes biens priv\u00e9s<\/strong><\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<ul class=\"wp-block-list\">\n<li>Des garanties sont exig\u00e9es en cas d&rsquo;investissement, parfois y compris sur les biens priv\u00e9s ou les personnes<\/li>\n\n\n\n<li>Bien mesurer la charge administrative li\u00e9e au fonctionnement en SA\/S\u00e0rl (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/\" target=\"_blank\" rel=\"noopener\" title=\"\">fonctionnement<\/a>, <a href=\"https:\/\/themes.agripedia.ch\/fr\/responsabilites-et-risques-dans-les-sa-et-sarl\/\" target=\"_blank\" rel=\"noopener\" title=\"\">responsabilit\u00e9s et risques<\/a>)<\/li>\n\n\n\n<li>Attention \u00e0 l\u2019impact du changement de statut sur la fiscalit\u00e9 courante (voir: <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/#fiscalit\" target=\"_blank\" rel=\"noopener\" title=\"\">fiscalit\u00e9<\/a>)<\/li>\n\n\n\n<li>Prendre connaissance des modalit\u00e9s d&rsquo;application des l\u00e9gislations li\u00e9es \u00e0 l&rsquo;agriculture et v\u00e9rifier qu&rsquo;elles n&rsquo;entravent pas le projet (voir : <a href=\"https:\/\/themes.agripedia.ch\/fr\/sa-ou-sarl-et-legislations-concernant-lagriculture\/\" target=\"_blank\" rel=\"noopener\" title=\"\">l\u00e9gislations <\/a>li\u00e9es \u00e0 l&rsquo;agriculture)<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\"><strong>Je veux m&rsquo;associer avec plusieurs personnes dans une ferme communautaire<\/strong><\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<ul class=\"wp-block-list\">\n<li>Le transfert de biens agricoles \u00e0 une SA\/S\u00e0rl est soumis \u00e0 autorisation. Les actionnaires ou associ\u00e9s doivent \u00eatre aux 3\/4 ou 2\/3 exploitants \u00e0 titre personnel (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/sa-ou-sarl-et-legislations-concernant-lagriculture\/\" target=\"_blank\" rel=\"noopener\" title=\"\">l\u00e9gislation<\/a>). La transmission des parts ou actions d&rsquo;une SA\/S\u00e0rl d\u00e9tenant des immeubles agricoles est aussi soumis \u00e0 autorisation.<\/li>\n\n\n\n<li>Les personnes physiques, membres de la SA\/S\u00e0rl, exploitants \u00e0 titre personnel doivent remplir les conditions donnant droit aux paiements directs (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/sa-ou-sarl-et-legislations-concernant-lagriculture\/\" target=\"_blank\" rel=\"noopener\" title=\"\">l\u00e9gislation<\/a>).<\/li>\n\n\n\n<li>Bien mesurer la charge administrative li\u00e9e au fonctionnement en SA\/S\u00e0rl (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/\" target=\"_blank\" rel=\"noopener\" title=\"\">fonctionnement<\/a>, <a href=\"https:\/\/themes.agripedia.ch\/fr\/responsabilites-et-risques-dans-les-sa-et-sarl\/\" target=\"_blank\" rel=\"noopener\" title=\"\">responsabilit\u00e9s et risques<\/a>)<\/li>\n\n\n\n<li>Consulter la serie Agripedia sur ce th\u00e8me : <a href=\"https:\/\/themes.agripedia.ch\/fr\/series\/remise-a-un-groupe-et-gestion-dexploitation-par-un-collectif\/\" title=\"\">Remise \u00e0 un groupe et gestion d&rsquo;exploitation par un collectif<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-getwid-toggle__row\"><div class=\"wp-block-getwid-toggle__header-wrapper\"><span class=\"wp-block-getwid-toggle__header\"><a href=\"#\"><span class=\"wp-block-getwid-toggle__header-title\"><strong>Je veux faciliter la transmission de mon exploitation<\/strong><\/span><span class=\"wp-block-getwid-toggle__icon is-active\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"wp-block-getwid-toggle__icon is-passive\"><i class=\"fas fa-minus\"><\/i><\/span><\/a><\/span><\/div><div class=\"wp-block-getwid-toggle__content-wrapper\"><div class=\"wp-block-getwid-toggle__content\">\n<ul class=\"wp-block-list\">\n<li>Le transfert de biens agricoles \u00e0 une SA\/S\u00e0rl est soumis \u00e0 autorisation. Les actionnaires ou associ\u00e9s doivent \u00eatre aux 3\/4 ou 2\/3 exploitants \u00e0 titre personnel (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/sa-ou-sarl-et-legislations-concernant-lagriculture\/\" target=\"_blank\" rel=\"noopener\" title=\"\">l\u00e9gislation<\/a>). La transmission des parts ou actions d&rsquo;une SA\/S\u00e0rl d\u00e9tenant des immeubles agricoles est aussi soumis \u00e0 autorisation<\/li>\n\n\n\n<li>Les personnes physiques, membres de la SA\/S\u00e0rl, exploitants \u00e0 titre personnel doivent remplir les conditions donnant droit aux paiements directs (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/sa-ou-sarl-et-legislations-concernant-lagriculture\/\" target=\"_blank\" rel=\"noopener\" title=\"\">l\u00e9gislation<\/a>).<\/li>\n\n\n\n<li>Bien mesurer la charge administrative li\u00e9e au fonctionnement en SA\/S\u00e0rl (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/\" target=\"_blank\" rel=\"noopener\" title=\"\">fonctionnement<\/a>, <a href=\"https:\/\/themes.agripedia.ch\/fr\/responsabilites-et-risques-dans-les-sa-et-sarl\/\" target=\"_blank\" rel=\"noopener\" title=\"\">responsabilit\u00e9s et risques<\/a>)<\/li>\n\n\n\n<li>Attention \u00e0 l\u2019impact fiscal du changement de statut (voir <a href=\"https:\/\/themes.agripedia.ch\/fr\/fonctionnement-fiscalite-courante-et-financement-des-investissements-des-sa-et-sarl-agricoles\/#fiscalit\" target=\"_blank\" rel=\"noopener\" title=\"\">fiscalit\u00e9<\/a>) et au moment de la <a href=\"https:\/\/themes.agripedia.ch\/fr\/?p=74016\" title=\"\">liquidation<\/a> ou du <a href=\"http:\/\/themes.agripedia.ch\/fr\/?p=74017\" title=\"\">transfert<\/a>.<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-advgb-button alignnone\"><a class=\"wp-block-advgb-button_link advgbbtn-ccbf951c-c1c5-429a-a8f4-91d808123d9d\" href=\"https:\/\/themes.agripedia.ch\/wp-content\/uploads\/2024\/08\/06_Recapitulatif_principaux-points-de-vigilance-sur-les-SA-et-Sarl-en-agriculture.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;Dominique Dietiker, AGRIDEA<\/p>\n\n\n\n<p><strong>Graphique :<\/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>\n\n\n<p><\/p>\n<style class=\"advgb-styles-renderer\">.advgbbtn-ccbf951c-c1c5-429a-a8f4-91d808123d9d{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-ccbf951c-c1c5-429a-a8f4-91d808123d9d:hover{box-shadow:1px 1px 12px 0px #ccc;opacity:1;transition:all 0.2s ease;}.advgbbtn-ccbf951c-c1c5-429a-a8f4-91d808123d9d > i {font-size:30px;color:inherit;float:left;margin-right:7px;}<\/style><div class=\"acf-fields-container\" data-post-id=\"41581\" 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 6 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 se base sur les buts fr\u00e9quemment nomm\u00e9s et indique les principaux points de vigilance \u00e0 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