{"id":13102,"date":"2026-01-02T00:00:00","date_gmt":"2026-01-01T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/transformation-dune-association-en-fondation-dutilite-publique-quelles-consequences\/"},"modified":"2026-01-02T00:00:00","modified_gmt":"2026-01-01T23:00:00","slug":"transformation-dune-association-en-fondation-dutilite-publique-quelles-consequences","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/transformation-dune-association-en-fondation-dutilite-publique-quelles-consequences\/","title":{"rendered":"Transformation d\u2019une association en fondation d\u2019utilit\u00e9 publique : quelles cons\u00e9quences ?"},"content":{"rendered":"<p>Depuis 2014, une association r\u00e9gie par la loi du 1er juillet 1901 ou par le droit local du Bas-Rhin, du Haut-Rhin et de la Moselle peut d\u00e9cider de se transformer en une fondation reconnue d&#8217;utilit\u00e9 publique sans que cette transformation donne lieu ni \u00e0 dissolution, ni \u00e0 cr\u00e9ation d&#8217;une personne morale nouvelle. Une r\u00e8gle qui a des incidences en mati\u00e8re de droits d\u2019enregistrement. On fait le point\u2026<\/p>\n<h2>Transformation d\u2019une association en fondation d\u2019utilit\u00e9 publique : attention aux droits d\u2019enregistrement<\/h2>\n<p>Pour rappel, les actes int\u00e9ressant la vie des soci\u00e9t\u00e9s doivent, en principe, obligatoirement \u00eatre soumis \u00e0 la formalit\u00e9 de l&#8217;enregistrement. Cela vise notamment :<\/p>\n<ul>\n<li>la transformation d&#8217;une soci\u00e9t\u00e9 ;<\/li>\n<li>l\u2019augmentation de capital social (sauf en num\u00e9raire ou par incorporation des r\u00e9serves) ;<\/li>\n<li>la cession de droits sociaux (actions ou parts sociales) ;<\/li>\n<li>la cession de participations dans des personnes morales \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re.<\/li>\n<\/ul>\n<p>\u00c0 cette occasion, des droits d\u2019enregistrement sont dus soit \u00e0 un taux proportionnel soit \u00e0 un taux fixe. Et cela vaut aussi pour les associations\u2026<\/p>\n<p>\u00c0 ce sujet, les associations r\u00e9gies par la loi du 1er juillet 1901 ou par le droit local en Alsace-Moselle ont la possibilit\u00e9 de se transformer juridiquement en fondation reconnue d\u2019utilit\u00e9 publique sans dissolution ni cr\u00e9ation d\u2019une personne morale nouvelle.<\/p>\n<p>Il vient d\u2019\u00eatre pr\u00e9cis\u00e9 que cette op\u00e9ration de transformation ne constitue pas une mutation taxable, en mati\u00e8re de droits d\u2019enregistrement, au taux proportionnel. En effet, l\u2019absence de cr\u00e9ation d\u2019une entit\u00e9 nouvelle emporte une cons\u00e9quence directe : le patrimoine de l\u2019association n\u2019est pas transmis \u00e0 un tiers.<\/p>\n<p>Partant de l\u00e0, les droits proportionnels sont exclus et seul le droit fixe est d\u00fb au titre de l\u2019acte constatant la transformation.<\/p>\n<p>Pour rappel, les actes qui ne sont ni exon\u00e9r\u00e9s ni soumis \u00e0 un tarif sp\u00e9cifique donnent lieu \u00e0 la perception d\u2019un droit fixe de 125 \u20ac.<\/p>\n<p>En clair, il est d\u00e9sormais formellement pr\u00e9vu que la transformation d\u2019une association loi 1901 en fondation reconnue d\u2019utilit\u00e9 publique donne uniquement lieu, en mati\u00e8re de droits d\u2019enregistrement, au paiement du droit fixe de 125 \u20ac.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14328-PGP.html\/ACTU-2024-00155\" target=\"_blank\">Actualit\u00e9 Bofip du 4 d\u00e9cembre 2025 : \u00ab ENR &#8211; Traitement fiscal applicable \u00e0 la transformation d\u2019une association en fondation reconnue d\u2019utilit\u00e9 publique en mati\u00e8re de droits d\u2019enregistrement \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/transformation-d-une-association-en-fondation-d-utilite-publique-quelles-consequences\" target=\"_blank\">Transformation d\u2019une association en fondation d\u2019utilit\u00e9 publique : quelles cons\u00e9quences ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_transformationassoc.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis 2014, une association r\u00e9gie par la loi du 1er juillet 1901 ou par le droit local du Bas-Rhin, du Haut-Rhin et de la Moselle peut d\u00e9cider de se transformer en une fondation reconnue d&#8217;utilit\u00e9 publique sans que cette transformation donne lieu ni \u00e0 dissolution, ni \u00e0 cr\u00e9ation d&#8217;une personne morale nouvelle. Une r\u00e8gle qui a des incidences en mati\u00e8re de droits d\u2019enregistrement. On fait le point\u2026<\/p>\n","protected":false},"author":0,"featured_media":13103,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-13102","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>Transformation d\u2019une association en fondation d\u2019utilit\u00e9 publique : quelles cons\u00e9quences ? - 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\/transformation-dune-association-en-fondation-dutilite-publique-quelles-consequences\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transformation d\u2019une association en fondation d\u2019utilit\u00e9 publique : quelles cons\u00e9quences ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Depuis 2014, une association r\u00e9gie par la loi du 1er juillet 1901 ou par le droit local du Bas-Rhin, du Haut-Rhin et de la Moselle peut d\u00e9cider de se transformer en une fondation reconnue d&#039;utilit\u00e9 publique sans que cette transformation donne lieu ni \u00e0 dissolution, ni \u00e0 cr\u00e9ation d&#039;une personne morale nouvelle. 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