{"id":11952,"date":"2025-04-23T00:00:00","date_gmt":"2025-04-22T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/remuneration-des-gerants-de-selarl-casse-tete-en-vue\/"},"modified":"2025-04-23T00:00:00","modified_gmt":"2025-04-22T22:00:00","slug":"remuneration-des-gerants-de-selarl-casse-tete-en-vue","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/remuneration-des-gerants-de-selarl-casse-tete-en-vue\/","title":{"rendered":"R\u00e9mun\u00e9ration des g\u00e9rants de SELARL\u202f: casse-t\u00eate en vue\u202f?"},"content":{"rendered":"<p>\u00c0 compter de l\u2019imposition des revenus 2024, la r\u00e9mun\u00e9ration per\u00e7ue par les g\u00e9rants majoritaires de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral \u00e0 responsabilit\u00e9 limit\u00e9e (SELARL) est impos\u00e9e comme des b\u00e9n\u00e9fices non commerciaux ou comme des traitements et salaires, selon l\u2019activit\u00e9 exerc\u00e9e. Une distinction qui m\u00e9rite quelques \u00e9claircissements, \u00e0 la lumi\u00e8re de la r\u00e9cente analyse du juge de l\u2019imp\u00f4t\u2026<\/p>\n<h2>R\u00e9mun\u00e9ration des g\u00e9rants de SELARL\u202f: BNC ou salaire\u202f?<\/h2>\n<p>Depuis l\u2019imposition des revenus de 2024, les r\u00e9mun\u00e9rations des g\u00e9rants majoritaires de SELARL, per\u00e7ues au titre de leur activit\u00e9 lib\u00e9rale, sont impos\u00e9es \u00e0 l\u2019imp\u00f4t sur le revenu au titre des b\u00e9n\u00e9fices non commerciaux, alors qu\u2019auparavant, ces r\u00e9mun\u00e9rations \u00e9taient impos\u00e9es comme des traitements et salaires (au titre, sur un plan technique, de l\u2019article 62 du code g\u00e9n\u00e9ral des imp\u00f4ts).<\/p>\n<p>Cela suppose donc de distinguer, pour les g\u00e9rants majoritaires de SELARL, les r\u00e9mun\u00e9rations per\u00e7ues au titre de leur activit\u00e9 lib\u00e9rale (impos\u00e9es comme des BNC) et celles au titre de leur activit\u00e9 de g\u00e9rance (impos\u00e9es comme des traitements et salaires).<\/p>\n<p>Pour l\u2019administration, rel\u00e8vent de la cat\u00e9gorie des BNC les r\u00e9mun\u00e9rations per\u00e7ues au titre de l\u2019activit\u00e9 lib\u00e9rale, y compris les t\u00e2ches de nature administrative inh\u00e9rente \u00e0 la pratique de l\u2019activit\u00e9 lib\u00e9rale, et notamment\u202f:<\/p>\n<ul>\n<li>la facturation du client ou du patient\u202f;<\/li>\n<li>l\u2019encaissement\u202f;<\/li>\n<li>les prises de rendez-vous\u202f;<\/li>\n<li>les approvisionnements de fournitures\u202f;<\/li>\n<li>la gestion des \u00e9quipes\u202f;<\/li>\n<li>la r\u00e9daction des documents li\u00e9s \u00e0 l\u2019activit\u00e9, comme les ordonnances\u202f;<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p>Rel\u00e8ve, a contrario, de la cat\u00e9gorie assimil\u00e9e aux traitements et salaires (relevant de l\u2019article 62 pr\u00e9cit\u00e9) les r\u00e9mun\u00e9rations per\u00e7ues au titre de l\u2019activit\u00e9 de g\u00e9rance, c\u2019est-\u00e0-dire les t\u00e2ches qui ne sont pas r\u00e9alis\u00e9es dans le cadre de l\u2019activit\u00e9 lib\u00e9rale, comme\u202f:<\/p>\n<ul>\n<li>la convocation des assembl\u00e9es des associ\u00e9s\u202f;<\/li>\n<li>la repr\u00e9sentation de la soci\u00e9t\u00e9 \u00e0 l\u2019\u00e9gard des associ\u00e9s et des tiers \u00e0 la soci\u00e9t\u00e9\u202f;<\/li>\n<li>les diff\u00e9rentes d\u00e9cisions de gestion, comme le transfert du si\u00e8ge social\u202f;<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p>Lorsqu\u2019il s\u2019av\u00e8re impossible de distinguer les fonctions li\u00e9es \u00e0 la g\u00e9rance et \u00e0 l\u2019activit\u00e9 lib\u00e9rale, les r\u00e9mun\u00e9rations sont impos\u00e9es comme des traitements et salaires, sous r\u00e9serve d\u2019apporter la preuve qu\u2019il est impossible de proc\u00e9der \u00e0 une telle distinction.<\/p>\n<p>\u00c0 titre de r\u00e8gle pratique, il est admis que 5 % de la r\u00e9mun\u00e9ration d\u2019ensemble per\u00e7ue par les g\u00e9rants majoritaires de SELARL correspondent aux revenus aff\u00e9rents \u00e0 leurs fonctions de g\u00e9rant, et ce, qu\u2019il soit possible ou non de les distinguer de la r\u00e9mun\u00e9ration per\u00e7ue au titre de l&#8217;activit\u00e9 lib\u00e9rale.<\/p>\n<p>Mais le juge de l\u2019imp\u00f4t vient r\u00e9cemment de rebattre les cartes de ces nouvelles r\u00e8gles, ou du moins l\u2019analyse qu\u2019en fait l\u2019administration fiscale.<\/p>\n<p>Concr\u00e8tement, le juge de l\u2019imp\u00f4t annule la doctrine administrative sur les points suivants\u202f:<\/p>\n<ul>\n<li>il annule la r\u00e8gle pratique qui admet que 5 % de la r\u00e9mun\u00e9ration d\u2019ensemble correspondent aux revenus per\u00e7us au titre de l\u2019activit\u00e9 de g\u00e9rance\u202f: pour lui, cette r\u00e8gle non pr\u00e9vue par la loi est ill\u00e9gale\u202f;<\/li>\n<li>il juge \u00e9galement ill\u00e9gal de consid\u00e9rer de mani\u00e8re g\u00e9n\u00e9rale et en toutes circonstances, comme le fait l\u2019administration, que des t\u00e2ches telles que \u00ab\u202fla facturation du client ou du patient, l&#8217;encaissement, les prises de rendez-vous, les approvisionnements de fournitures, la gestion des \u00e9quipes\u202f\u00bb sont inh\u00e9rentes \u00e0 la pratique de l\u2019activit\u00e9 lib\u00e9rale.<\/li>\n<\/ul>\n<p>Il convient donc de d\u00e9terminer les r\u00e9mun\u00e9rations imposables des g\u00e9rants de SELARL, et leurs modalit\u00e9s, \u00e0 l\u2019aune de ces annulations adopt\u00e9es par le juge de l\u2019imp\u00f4t\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000051443942?init=true&amp;page=1&amp;query=&amp;searchField=ALL&amp;tab_selection=cetat\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 8 avril 2025, no 492154<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/remuneration-des-gerants-de-selarl-casse-tete-en-vue\" target=\"_blank\">R\u00e9mun\u00e9ration des g\u00e9rants de SELARL : casse-t\u00eate en vue\u202f? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_remunerationgerantselarl.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 compter de l\u2019imposition des revenus 2024, la r\u00e9mun\u00e9ration per\u00e7ue par les g\u00e9rants majoritaires de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral \u00e0 responsabilit\u00e9 limit\u00e9e (SELARL) est impos\u00e9e comme des b\u00e9n\u00e9fices non commerciaux ou comme des traitements et salaires, selon l\u2019activit\u00e9 exerc\u00e9e. Une distinction qui m\u00e9rite quelques \u00e9claircissements, \u00e0 la lumi\u00e8re de la r\u00e9cente analyse du juge de l\u2019imp\u00f4t\u2026<\/p>\n","protected":false},"author":0,"featured_media":11953,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-11952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9mun\u00e9ration des g\u00e9rants de SELARL\u202f: casse-t\u00eate en vue\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\/remuneration-des-gerants-de-selarl-casse-tete-en-vue\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9mun\u00e9ration des g\u00e9rants de SELARL\u202f: casse-t\u00eate en vue\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 compter de l\u2019imposition des revenus 2024, la r\u00e9mun\u00e9ration per\u00e7ue par les g\u00e9rants majoritaires de soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral \u00e0 responsabilit\u00e9 limit\u00e9e (SELARL) est impos\u00e9e comme des b\u00e9n\u00e9fices non commerciaux ou comme des traitements et salaires, selon l\u2019activit\u00e9 exerc\u00e9e. 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