{"id":11420,"date":"2025-01-14T00:00:00","date_gmt":"2025-01-13T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/jeune-entreprise-innovante-ouverte-aux-fondations\/"},"modified":"2025-01-14T00:00:00","modified_gmt":"2025-01-13T23:00:00","slug":"jeune-entreprise-innovante-ouverte-aux-fondations","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/jeune-entreprise-innovante-ouverte-aux-fondations\/","title":{"rendered":"Jeune entreprise innovante\u202f: ouverte aux fondations\u202f?"},"content":{"rendered":"<p>Les jeunes entreprises innovantes b\u00e9n\u00e9ficient, toutes conditions remplies, d\u2019avantages fiscaux et sociaux. Parmi ces conditions figure celle selon laquelle le capital de la soci\u00e9t\u00e9 doit \u00eatre d\u00e9tenu par des investisseurs figurant sur une liste pr\u00e9cise. Les fondations de coop\u00e9ration scientifique font-elles partie de cette liste\u202f? R\u00e9ponse de l\u2019administration\u2026<\/p>\n<h2>JEI\u202f: composition du capital social<\/h2>\n<p>Les entreprises qui ont le statut de \u00ab jeunes entreprises innovantes \u00bb (JEI) peuvent b\u00e9n\u00e9ficier d\u2019un certain nombre d\u2019avantages fiscaux et sociaux.<\/p>\n<p>Pour \u00eatre qualifi\u00e9e de JEI, une entreprise doit remplir un certain nombre de conditions, parmi lesquelles figure celle li\u00e9e \u00e0 la d\u00e9tention de son capital.<\/p>\n<p>Dans ce cadre, la liste des investisseurs susceptibles de participer au capital de l\u2019entreprise est strictement encadr\u00e9e par la loi afin de s\u2019assurer que l\u2019entreprise ne r\u00e9sulte pas de la filialisation d\u2019activit\u00e9 d\u2019un groupe, dans la mesure o\u00f9 le dispositif est r\u00e9serv\u00e9 aux petites et moyennes entreprises.<\/p>\n<p>Font notamment partie de cette liste les fondations ou associations reconnues d\u2019utilit\u00e9 publique \u00e0 caract\u00e8re scientifique.<\/p>\n<p>En revanche, les fondations de coop\u00e9ration scientifique ne sont pas express\u00e9ment cit\u00e9es.<\/p>\n<p>L\u2019administration fiscale a r\u00e9cemment pr\u00e9cis\u00e9 qu\u2019une fondation de coop\u00e9ration scientifique est une association d\u2019\u00e9tablissements d\u2019enseignement sup\u00e9rieur et de recherche qui prend la forme d\u2019une soci\u00e9t\u00e9 de droit priv\u00e9 \u00e0 but non lucratif.<\/p>\n<p>Sous r\u00e9serve des r\u00e8gles qui leur sont propres compte tenu de leur domaine d\u2019intervention, les fondations de coop\u00e9ration scientifique sont soumises aux r\u00e8gles relatives aux fondations reconnues d\u2019utilit\u00e9 publique. Plus pr\u00e9cis\u00e9ment, elles figurent express\u00e9ment parmi les fondations reconnues d\u2019utilit\u00e9 publique du secteur de la recherche exon\u00e9r\u00e9es d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p>Les similarit\u00e9s qui existent entre les fondations reconnues d\u2019utilit\u00e9 publique et les fondations de coop\u00e9ration scientifique permettent de consid\u00e9rer ces derni\u00e8res comme relevant des investisseurs susceptibles de participer au capital d\u2019une JEI.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14403-PGP.html\/ACTU-2024-00191\" rel=\"noopener\" target=\"_blank\">Rescrit Bofip du 11 d\u00e9cembre 2024\u202f: \u00ab\u202fBIC &#8211; Participations au capital des jeunes entreprises innovantes d\u00e9tenues par des fondations de coop\u00e9ration scientifique\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/jeune-entreprise-innovante-ouverte-aux-fondations\" target=\"_blank\" rel=\"noopener\">Jeune entreprise innovante : ouverte aux fondations\u202f?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_jeuneentrepriseinnovante.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les jeunes entreprises innovantes b\u00e9n\u00e9ficient, toutes conditions remplies, d\u2019avantages fiscaux et sociaux. Parmi ces conditions figure celle selon laquelle le capital de la soci\u00e9t\u00e9 doit \u00eatre d\u00e9tenu par des investisseurs figurant sur une liste pr\u00e9cise. Les fondations de coop\u00e9ration scientifique font-elles partie de cette liste\u202f? R\u00e9ponse de l\u2019administration\u2026<\/p>\n","protected":false},"author":0,"featured_media":11421,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11420","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jeune entreprise innovante\u202f: ouverte aux fondations\u202f? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/jeune-entreprise-innovante-ouverte-aux-fondations\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jeune entreprise innovante\u202f: ouverte aux fondations\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les jeunes entreprises innovantes b\u00e9n\u00e9ficient, toutes conditions remplies, d\u2019avantages fiscaux et sociaux. 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