{"id":6355,"date":"2022-08-29T05:45:00","date_gmt":"2022-08-29T03:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/remuneration-dun-dirigeant-de-societe-quelle-fiscalite\/"},"modified":"2022-08-29T05:45:00","modified_gmt":"2022-08-29T03:45:00","slug":"remuneration-dun-dirigeant-de-societe-quelle-fiscalite","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/remuneration-dun-dirigeant-de-societe-quelle-fiscalite\/","title":{"rendered":"R\u00e9mun\u00e9ration d\u2019un dirigeant de soci\u00e9t\u00e9 : quelle fiscalit\u00e9 ?"},"content":{"rendered":"

Le dirigeant d\u2019une soci\u00e9t\u00e9 membre d\u2019un groupe de soci\u00e9t\u00e9s fait l\u2019objet d\u2019un contr\u00f4le fiscal personnel. L\u2019occasion, pour l\u2019administration, de requalifier en \u00ab compl\u00e9ment de r\u00e9mun\u00e9ration \u00bb l\u2019un des avantages qu\u2019il a re\u00e7us\u2026 Pour quelles cons\u00e9quences ?<\/p>\n

\n

Dirigeant de soci\u00e9t\u00e9 : qu\u2019est-ce qu\u2019un \u00ab compl\u00e9ment de r\u00e9mun\u00e9ration \u00bb ?<\/h2>\n

Le dirigeant de plusieurs soci\u00e9t\u00e9s membres d\u2019un m\u00eame groupe ach\u00e8te des actions de la soci\u00e9t\u00e9 m\u00e8re \u00e0 titre pr\u00e9f\u00e9rentiel. Cet avantage lui est consenti par une soci\u00e9t\u00e9 membre du groupe dont il n\u2019est pas salari\u00e9, ainsi que par une actionnaire \u00ab de r\u00e9f\u00e9rence \u00bb contr\u00f4lant la soci\u00e9t\u00e9 m\u00e8re.<\/p>\n

A la suite d\u2019un contr\u00f4le fiscal, l\u2019administration estime que cet avantage constitue, en r\u00e9alit\u00e9, un compl\u00e9ment de r\u00e9mun\u00e9ration du dirigeant, imposable par cons\u00e9quent dans la cat\u00e9gorie des traitements et salaires (TS).<\/p>\n

Mais ce n\u2019est pas l\u2019avis du dirigeant : il rappelle, en effet, qu\u2019il n\u2019est salari\u00e9 ni de la soci\u00e9t\u00e9 qui lui a consenti cet avantage, ni de la soci\u00e9t\u00e9 m\u00e8re elle-m\u00eame. D\u00e8s lors, l\u2019acquisition \u00e0 titre pr\u00e9f\u00e9rentiel d\u2019actions de celle-ci ne constitue pas un compl\u00e9ment de r\u00e9mun\u00e9ration\u2026<\/p>\n

\u00ab Faux \u00bb, tranche le juge : ici, l\u2019avantage consenti, c\u2019est-\u00e0-dire la possibilit\u00e9 d\u2019acheter des actions de la soci\u00e9t\u00e9 m\u00e8re \u00e0 titre pr\u00e9f\u00e9rentiel, vise \u00e0 r\u00e9tribuer le dirigeant pour les fonctions qu\u2019il exerce au sein du groupe.<\/p>\n

D\u00e8s lors, il constitue bien un \u00ab compl\u00e9ment de r\u00e9mun\u00e9ration \u00bb imposable \u00e0 l\u2019imp\u00f4t sur le revenu dans la cat\u00e9gorie des TS.<\/p>\n

Source<\/span> : Arr\u00eat du Conseil d\u2019Etat du 19 juillet 2022, n\u00b0 456671<\/p>\n

R\u00e9mun\u00e9ration d\u2019un dirigeant de soci\u00e9t\u00e9 : quelle fiscalit\u00e9 ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

Le dirigeant d\u2019une soci\u00e9t\u00e9 membre d\u2019un groupe de soci\u00e9t\u00e9s fait l\u2019objet d\u2019un contr\u00f4le fiscal personnel. L\u2019occasion, pour l\u2019administration, de requalifier en \u00ab compl\u00e9ment de r\u00e9mun\u00e9ration \u00bb l\u2019un des avantages qu\u2019il a re\u00e7us\u2026 Pour quelles cons\u00e9quences ?<\/p>\n","protected":false},"author":0,"featured_media":6356,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-6355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"\nR\u00e9mun\u00e9ration d\u2019un dirigeant de soci\u00e9t\u00e9 : quelle fiscalit\u00e9 ? - 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-dun-dirigeant-de-societe-quelle-fiscalite\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9mun\u00e9ration d\u2019un dirigeant de soci\u00e9t\u00e9 : quelle fiscalit\u00e9 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le dirigeant d\u2019une soci\u00e9t\u00e9 membre d\u2019un groupe de soci\u00e9t\u00e9s fait l\u2019objet d\u2019un contr\u00f4le fiscal personnel. 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