{"id":11889,"date":"2025-04-11T00:00:00","date_gmt":"2025-04-10T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-de-gestion-agrees-une-fin-actee-et-precisee\/"},"modified":"2025-04-11T00:00:00","modified_gmt":"2025-04-10T22:00:00","slug":"organismes-de-gestion-agrees-une-fin-actee-et-precisee","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/organismes-de-gestion-agrees-une-fin-actee-et-precisee\/","title":{"rendered":"Organismes de gestion agr\u00e9\u00e9s\u202f: une fin act\u00e9e et pr\u00e9cis\u00e9e\u202f!"},"content":{"rendered":"<p>Suite \u00e0 la suppression par la loi de finances pour 2025 de l\u2019agr\u00e9ment et des missions l\u00e9gales des organismes de gestion agr\u00e9\u00e9 (OGA) ainsi que de la r\u00e9duction d\u2019imp\u00f4t pour frais de tenue de comptabilit\u00e9 et d\u2019adh\u00e9sion \u00e0 un OGA, l\u2019administration a publi\u00e9 une foire aux questions (FAQ) qui apporte des pr\u00e9cisions. Lesquelles\u202f?<\/p>\n<h2>Organismes de gestion agr\u00e9\u00e9s\u202f: une FAQ est disponible<\/h2>\n<p>Pour rappel, la loi de finances pour 2025 a supprim\u00e9 les dispositifs relatifs \u00e0 l\u2019agr\u00e9ment et aux missions l\u00e9gales des organismes de gestion agr\u00e9\u00e9 (OGA) ainsi que la r\u00e9duction d\u2019imp\u00f4t pour frais de tenue de comptabilit\u00e9 et d\u2019adh\u00e9sion \u00e0 un OGA.<\/p>\n<p>Dans ce cadre, l\u2019administration a mis en ligne une foire aux questions (FAQ) pour pr\u00e9ciser les effets de ces suppressions.<\/p>\n<p>Il est notamment pr\u00e9cis\u00e9 que\u202f:<\/p>\n<ul>\n<li>les agr\u00e9ments en cours accord\u00e9s par la direction g\u00e9n\u00e9rale des finances publiques (DGFiP) aux organismes de gestion constituent des actes individuels cr\u00e9ateurs de droits, qui restent en vigueur jusqu\u2019\u00e0 leur terme (soit au terme de 3 ou 6 ans). Toutefois, la suppression de l\u2019int\u00e9gralit\u00e9 du r\u00e9gime de ces OGA implique que les agr\u00e9ments ne peuvent plus produire d\u2019effet juridique depuis le 16 f\u00e9vrier 2025\u202f;<\/li>\n<li>les demandes en cours ou \u00e0 venir de renouvellement d\u2019agr\u00e9ment sont sans objet ;<\/li>\n<li>\u00e0 l\u2019expiration de leur agr\u00e9ment, les OGA, constitu\u00e9s sous la forme d&#8217;associations de droit commun soumises \u00e0 la loi de 1901, continuent d&#8217;exister en tant que telles\u202f;<\/li>\n<li>en raison de la fin des missions l\u00e9gales de pr\u00e9vention du risque fiscal, tous les OGA qui souhaitent poursuivre une activit\u00e9 devront modifier leur objet social et leur d\u00e9nomination dans un d\u00e9lai d\u2019un an apr\u00e8s la fin de leur agr\u00e9ment\u202f;<\/li>\n<li>les OGA peuvent poursuivre d\u2019autres activit\u00e9s sous la forme associative en modifiant leurs statuts et leur objet social. Ils peuvent \u00e9galement se transformer en groupement d\u2019int\u00e9r\u00eat \u00e9conomique (GIE) ou en soci\u00e9t\u00e9 coop\u00e9rative. En revanche, ils ne peuvent pas se transformer en soci\u00e9t\u00e9 commerciale\u202f;<\/li>\n<li>les organismes dont l&#8217;objet social consiste exclusivement en la r\u00e9alisation des missions l\u00e9gales de pr\u00e9vention fiscale ne peuvent pas poursuivre la r\u00e9alisation de leur objet social. En l\u2019absence de modification de leur objet social leur dissolution doit \u00eatre r\u00e9alis\u00e9e, soit judiciairement demand\u00e9e par toute personne ayant un int\u00e9r\u00eat \u00e0 agir, soit volontairement en assembl\u00e9e g\u00e9n\u00e9rale\u202f;<\/li>\n<li>la r\u00e9duction d\u2019imp\u00f4t pour frais de comptabilit\u00e9 et d\u2019adh\u00e9sion \u00e0 un OGA est supprim\u00e9e \u00e0 compter de l\u2019imposition des revenus au titre de 2025\u202f;<\/li>\n<li>les structures associatives issues des OGA peuvent, toutes conditions remplies, continuer \u00e0 proposer l\u2019examen de conformit\u00e9 fiscale \u00e0 leurs adh\u00e9rents\/clients.<\/li>\n<\/ul>\n<p>Pour plus de d\u00e9tails sur la suppression du dispositif d\u2019agr\u00e9ment des organismes de gestion agr\u00e9\u00e9s, cliquez\u202f<a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/2_professionnel\/EV\/2_gestion\/210_declarer_payer\/faq_abrogation_agrement_missions_legales_oga.pdf\" rel=\"noopener\" target=\"_blank\">ici<\/a>.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/2_professionnel\/EV\/2_gestion\/210_declarer_payer\/faq_abrogation_agrement_missions_legales_oga.pdf\" rel=\"noopener\" target=\"_blank\">Foire aux questions de la direction g\u00e9n\u00e9rale des finances publiques\u202f: \u00ab\u202fSuppression du dispositif d\u2019agr\u00e9ment des organismes de gestion agr\u00e9\u00e9s\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/organismes-de-gestion-agrees-une-fin-actee-et-precisee\" target=\"_blank\">Organismes de gestion agr\u00e9\u00e9s : une fin act\u00e9e et pr\u00e9cis\u00e9e\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_organismesgestionagrees.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suite \u00e0 la suppression par la loi de finances pour 2025 de l\u2019agr\u00e9ment et des missions l\u00e9gales des organismes de gestion agr\u00e9\u00e9 (OGA) ainsi que de la r\u00e9duction d\u2019imp\u00f4t pour frais de tenue de comptabilit\u00e9 et d\u2019adh\u00e9sion \u00e0 un OGA, l\u2019administration a publi\u00e9 une foire aux questions (FAQ) qui apporte des pr\u00e9cisions. Lesquelles\u202f?<\/p>\n","protected":false},"author":0,"featured_media":11890,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11889","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>Organismes de gestion agr\u00e9\u00e9s\u202f: une fin act\u00e9e et pr\u00e9cis\u00e9e\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\/organismes-de-gestion-agrees-une-fin-actee-et-precisee\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Organismes de gestion agr\u00e9\u00e9s\u202f: une fin act\u00e9e et pr\u00e9cis\u00e9e\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Suite \u00e0 la suppression par la loi de finances pour 2025 de l\u2019agr\u00e9ment et des missions l\u00e9gales des organismes de gestion agr\u00e9\u00e9 (OGA) ainsi que de la r\u00e9duction d\u2019imp\u00f4t pour frais de tenue de comptabilit\u00e9 et d\u2019adh\u00e9sion \u00e0 un OGA, l\u2019administration a publi\u00e9 une foire aux questions (FAQ) qui apporte des pr\u00e9cisions. 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