{"id":5059,"date":"2022-05-25T05:47:00","date_gmt":"2022-05-25T03:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/nouvel-entrepreneur-individuel-focus-sur-le-transfert-universel-du-patrimoine-professionnel\/"},"modified":"2022-05-25T05:47:00","modified_gmt":"2022-05-25T03:47:00","slug":"nouvel-entrepreneur-individuel-focus-sur-le-transfert-universel-du-patrimoine-professionnel","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/nouvel-entrepreneur-individuel-focus-sur-le-transfert-universel-du-patrimoine-professionnel\/","title":{"rendered":"\u00ab Nouvel entrepreneur individuel \u00bb : focus sur le transfert universel du patrimoine professionnel"},"content":{"rendered":"

Le nouveau statut d\u2019entrepreneur individuel est pleinement entr\u00e9 en vigueur le 15 mai 2022. A cette occasion, le gouvernement vient de pr\u00e9ciser les modalit\u00e9s du transfert universel du patrimoine professionnel\u2026<\/p>\n

\n

Transfert universel du patrimoine professionnel : mode d\u2019emploi<\/h2>\n

Cr\u00e9\u00e9 courant f\u00e9vrier 2022, le \u00ab nouveau \u00bb statut d\u2019entrepreneur individuel a commenc\u00e9 \u00e0 s\u2019appliquer effectivement \u00e0 compter du 15 mai 2022.<\/p>\n

Ce nouveau statut profite aux personnes (autres que les soci\u00e9t\u00e9s) qui exercent en nom propre une ou plusieurs activit\u00e9s professionnelles ind\u00e9pendantes.<\/p>\n

Dans ce cadre, il est pr\u00e9vu que l\u2019entrepreneur individuel puisse vendre son patrimoine professionnel ou r\u00e9aliser un apport de son entreprise \u00e0 une soci\u00e9t\u00e9.<\/p>\n

Concr\u00e8tement, cela se traduit par un transfert universel de son patrimoine professionnel (qui, sur le plan juridique, emporte cession des droits, biens, obligations et s\u00fbret\u00e9s dont celui-ci est constitu\u00e9).<\/p>\n

Ce transfert n\u2019est opposable aux tiers qu\u2019\u00e0 compter de sa publicit\u00e9 sous forme d’avis au Bulletin officiel des annonces civiles et commerciales (Bodacc), au plus tard 1 mois apr\u00e8s sa r\u00e9alisation.<\/p>\n

Cet avis doit contenir des informations sp\u00e9cifiques relatives \u00e0 l\u2019entrepreneur individuel et au b\u00e9n\u00e9ficiaire du transfert, consultables ici<\/a>.<\/p>\n

Cet avis doit \u00eatre accompagn\u00e9 d’un \u00e9tat descriptif des biens, droits, obligations ou s\u00fbret\u00e9s composant le patrimoine professionnel, tel qu’il r\u00e9sulte du dernier exercice comptable clos actualis\u00e9 \u00e0 la date du transfert, ou, pour les entrepreneurs individuels qui ne sont pas soumis \u00e0 des obligations comptables, \u00e0 la date qui r\u00e9sulte de l’accord des parties.<\/p>\n

Notez qu\u2019un mod\u00e8le-type d\u2019\u00e9tat descriptif sera fix\u00e9 par un arr\u00eat\u00e9 minist\u00e9riel \u00e0 venir.<\/p>\n

Par ailleurs, sachez que si des cr\u00e9anciers souhaitent s\u2019opposer au transfert universel de patrimoine, ils doivent saisir le juge dans le mois suivant la publication au Bodacc.<\/p>\n

Enfin, si l\u2019entrepreneur individuel est redevable envers les organismes de recouvrement de dettes de cotisations et contributions sociales n\u00e9es \u00e0 l’occasion de son exercice professionnel, celles-ci sont exclues du transfert.<\/p>\n

Source : D\u00e9cret n\u00b0 2022-799 du 12 mai 2022 relatif aux conditions de renonciation \u00e0 la protection du patrimoine personnel de l’entrepreneur individuel et du transfert universel du patrimoine professionnel<\/p>\n

\u00ab Nouvel entrepreneur individuel \u00bb : focus sur le transfert universel du patrimoine professionnel<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Le nouveau statut d\u2019entrepreneur individuel est pleinement entr\u00e9 en vigueur le 15 mai 2022. 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