{"id":1391,"date":"2024-12-16T12:24:34","date_gmt":"2024-12-16T11:24:34","guid":{"rendered":"https:\/\/reinhartconseil.com\/?p=1391"},"modified":"2025-01-24T09:43:40","modified_gmt":"2025-01-24T08:43:40","slug":"changement-sel-2024","status":"publish","type":"post","link":"https:\/\/reinhartconseil.com\/index.php\/2024\/12\/16\/changement-sel-2024\/","title":{"rendered":"Changement fiscal 2024 pour les g\u00e9rants de SEL"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1391\" class=\"elementor elementor-1391\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-36e59aa elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"36e59aa\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;curve&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n    <path class=\"elementor-shape-fill\" d=\"M1000,4.3V0H0v4.3C0.9,23.1,126.7,99.2,500,100S1000,22.7,1000,4.3z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c812e85\" data-id=\"c812e85\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27fc5fb elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-spacer\" data-id=\"27fc5fb\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-804acd5 elementor-widget__width-initial elementor-absolute elementor-widget-mobile__width-initial elementor-widget elementor-widget-spacer\" data-id=\"804acd5\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;,&quot;motion_fx_mouseTrack_effect&quot;:&quot;yes&quot;,&quot;motion_fx_mouseTrack_direction&quot;:&quot;negative&quot;,&quot;motion_fx_mouseTrack_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0.3,&quot;sizes&quot;:[]}}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfd4b1f elementor-widget__width-initial elementor-absolute elementor-widget elementor-widget-spacer\" data-id=\"cfd4b1f\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;,&quot;motion_fx_mouseTrack_effect&quot;:&quot;yes&quot;,&quot;motion_fx_mouseTrack_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0.2,&quot;sizes&quot;:[]}}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d63d2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d63d2e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74c8bc1\" data-id=\"74c8bc1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cbcb71c elementor-widget elementor-widget-text-editor\" data-id=\"cbcb71c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">\u00c0 partir du 1er janvier 2024, un changement majeur dans le traitement fiscal des r\u00e9mun\u00e9rations des g\u00e9rants majoritaires des Soci\u00e9t\u00e9s d\u2019Exercice Lib\u00e9ral (SEL) entrera en vigueur. Cette r\u00e9forme, bien que technique, aura un impact significatif sur la fiscalit\u00e9 et les charges sociales des dirigeants concern\u00e9s. Si vous \u00eates g\u00e9rant majoritaire d\u2019une SEL, voici tout ce que vous devez savoir pour anticiper et optimiser votre gestion financi\u00e8re.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:image {\"lightbox\":{\"enabled\":false},\"id\":758,\"width\":\"840px\",\"height\":\"auto\",\"linkDestination\":\"custom\"} --><\/p>\n<figure class=\"wp-block-image is-resized\"><figure id=\"attachment_1393\" aria-describedby=\"caption-attachment-1393\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img data-dominant-color=\"a6a29b\" data-has-transparency=\"false\" fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-1393 size-large not-transparent\" style=\"--dominant-color: #a6a29b; width: 840px; height: auto;\" src=\"https:\/\/reinhartconseil.com\/wp-content\/uploads\/2024\/12\/Groupe-Medecins-associes-SEL-1024x683.webp\" alt=\"Groupe de m\u00e9decins dans un couloir, portant des masques et des blouses blanches, symbolisant les professionnels lib\u00e9raux en soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral (SEL).\" width=\"800\" height=\"534\" srcset=\"https:\/\/reinhartconseil.com\/wp-content\/uploads\/2024\/12\/Groupe-Medecins-associes-SEL-1024x683.webp 1024w, https:\/\/reinhartconseil.com\/wp-content\/uploads\/2024\/12\/Groupe-Medecins-associes-SEL-300x200.webp 300w, https:\/\/reinhartconseil.com\/wp-content\/uploads\/2024\/12\/Groupe-Medecins-associes-SEL-768x512.webp 768w, https:\/\/reinhartconseil.com\/wp-content\/uploads\/2024\/12\/Groupe-Medecins-associes-SEL-1536x1024.webp 1536w, https:\/\/reinhartconseil.com\/wp-content\/uploads\/2024\/12\/Groupe-Medecins-associes-SEL-2048x1365.webp 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-1393\" class=\"wp-caption-text\">Les g\u00e9rants majoritaires des SEL, comme les professionnels m\u00e9dicaux, sont directement concern\u00e9s par la r\u00e9forme fiscale de 2024<\/figcaption><\/figure>\n<\/figure>\n<p><!-- \/wp:image --><\/p>\n<p><!-- wp:heading --><\/p>\n<h2><b>Qu\u2019est-ce qui change en 2024\u202f?<\/b><\/h2>\n<p class=\"p1\">Jusqu\u2019en 2023, la r\u00e9mun\u00e9ration des g\u00e9rants majoritaires de SEL \u00e9tait impos\u00e9e selon l\u2019article 62 du Code g\u00e9n\u00e9ral des imp\u00f4ts, dans une cat\u00e9gorie sp\u00e9cifique proche des traitements et salaires. Mais \u00e0 partir de 2024, <b>la majeure partie de cette r\u00e9mun\u00e9ration sera reclass\u00e9e dans la cat\u00e9gorie des B\u00e9n\u00e9fices Non Commerciaux (BNC)<\/b>.<\/p>\n<p class=\"p1\">D\u00e8s lors, seule une petite fraction, limit\u00e9e \u00e0 5\u202f%, restera soumise \u00e0 l\u2019article 62, correspondant aux fonctions sp\u00e9cifiques de g\u00e9rance.<\/p>\n<h4><b>Cons\u00e9quences fiscales<\/b><\/h4>\n<p class=\"p6\">\u2022<b>Augmentation de la base imposable :<\/b>&nbsp;En effet, les revenus seront soumis \u00e0 l\u2019imp\u00f4t sur le revenu avec un impact direct sur la progressivit\u00e9 des tranches.<\/p>\n<p class=\"p6\">\u2022<b>Obligations comptables accrues :<\/b> Les g\u00e9rants devront \u00e9tablir une d\u00e9claration fiscale sp\u00e9cifique (formulaire 2035) et tenir une comptabilit\u00e9 distincte.<\/p>\n<p class=\"p6\">\n<\/p><h2><b>Impact sur les charges sociales<\/b><\/h2>\n<p class=\"p1\">En outre, un autre changement majeur concerne les charges sociales. Jusqu\u2019\u00e0 pr\u00e9sent, celles-ci \u00e9taient pay\u00e9es par la SEL. D\u00e9sormais, <b>les g\u00e9rants devront s\u2019en acquitter directement<\/b>, ce qui n\u00e9cessite une r\u00e9organisation des flux financiers entre la soci\u00e9t\u00e9 et ses membres.<\/p>\n<p class=\"p1\">Enfin, les cotisations sociales seront bas\u00e9es sur les b\u00e9n\u00e9fices BNC d\u00e9clar\u00e9s, ce qui peut entra\u00eener une hausse significative des charges sociales pour les g\u00e9rants.<\/p>\n<p class=\"p1\">\n<\/p><h2><b>Quels impacts pour les professionnels lib\u00e9raux\u202f?<\/b><\/h2>\n<p class=\"p1\">Ce changement fiscal pourrait remettre en question la pertinence du choix de la structure SEL pour certains professionnels lib\u00e9raux. En effet\u202f:<\/p>\n<p class=\"p6\">\u2022<b>Charges sociales plus \u00e9lev\u00e9es<\/b> : Les cotisations sociales calcul\u00e9es sur les BNC peuvent grever la rentabilit\u00e9 des g\u00e9rants.<\/p>\n<p class=\"p6\">\u2022<b>Complexit\u00e9 accrue<\/b> : La gestion comptable devient plus lourde, notamment pour ceux qui n\u2019\u00e9taient pas habitu\u00e9s \u00e0 d\u00e9clarer des revenus en BNC.<\/p>\n<p class=\"p6\">\n<\/p><h2><b>Comment s\u2019y pr\u00e9parer\u202f?<\/b><\/h2>\n<p class=\"p1\">Pour les g\u00e9rants majoritaires de SEL, il est crucial de se pr\u00e9parer d\u00e8s maintenant \u00e0 ces \u00e9volutions\u202f:<\/p>\n<p class=\"p7\">1.<b>Adaptez votre strat\u00e9gie de r\u00e9mun\u00e9ration<\/b> : Consultez un expert-comptable pour optimiser vos revenus professionnels et r\u00e9duire votre base imposable.<\/p>\n<p class=\"p7\">2.<b>Anticipez vos cotisations sociales<\/b> : \u00c9valuez l\u2019impact sur votre tr\u00e9sorerie et ajustez vos versements pour \u00e9viter les mauvaises surprises.<\/p>\n<p class=\"p7\">3.<b>Simplifiez votre gestion avec un courtier en assurance<\/b> : Assurez-vous d\u2019\u00eatre bien couvert pour les risques li\u00e9s \u00e0 votre activit\u00e9 professionnelle, tout en optimisant vos solutions de pr\u00e9voyance et de retraite.<\/p>\n<p class=\"p7\">\n<\/p><h2><b>Pourquoi faire appel \u00e0 un courtier en assurance sp\u00e9cialis\u00e9\u202f?<\/b><\/h2>\n<p class=\"p1\">Les \u00e9volutions fiscales et sociales augmentent les besoins en protection sociale des g\u00e9rants majoritaires. Un <b>courtier en assurance sp\u00e9cialis\u00e9 dans la protection sociale des professionnels lib\u00e9raux<\/b> peut vous accompagner pour :<\/p>\n<p class=\"p6\">\u2022Mettre en place une strat\u00e9gie de pr\u00e9voyance adapt\u00e9e.<\/p>\n<p class=\"p6\">\u2022Optimiser vos cotisations et garanties retraite.<\/p>\n<p class=\"p6\">\u2022R\u00e9duire l\u2019impact fiscal et social de ces changements gr\u00e2ce \u00e0 des solutions sur-mesure.<\/p>\n<p class=\"p6\">\n<\/p><h2><b>Conclusion<\/b><\/h2>\n<p class=\"p1\">Il est donc clair que le passage des r\u00e9mun\u00e9rations des g\u00e9rants majoritaires des SEL sous le r\u00e9gime BNC est un tournant majeur pour les professionnels lib\u00e9raux. Ainsi, ces nouvelles r\u00e8gles imposent une r\u00e9vision compl\u00e8te des strat\u00e9gies fiscales, sociales et comptables. En anticipant d\u00e8s maintenant, vous pouvez r\u00e9duire leur impact sur votre situation financi\u00e8re.<\/p>\n<p class=\"p1\"><a href=\"https:\/\/reinhartconseil.com\/index.php\/contact\/\">Vous avez des questions\u202f?<\/a> Besoin d\u2019un accompagnement personnalis\u00e9\u202f? <b><a href=\"https:\/\/reinhartconseil.com\">Contactez notre cabinet de courtage en assurance sp\u00e9cialis\u00e9 dans la protection sociale des professionnels lib\u00e9raux<\/a>.<\/b> Ensemble, trouvons des solutions adapt\u00e9es \u00e0 vos besoins\u202f!<\/p>\n<p><\/p>\n<h4>Pour plus d&rsquo;informations:<\/h4>\n<p><a href=\"https:\/\/www.impots.gouv.fr\/actualite\/nouveau-regime-fiscal-des-associes-de-societe-dexercice-liberal\">https:\/\/www.impots.gouv.fr\/actualite\/nouveau-regime-fiscal-des-associes-de-societe-dexercice-liberal<\/a><\/p>\n<p><a href=\"https:\/\/www.village-justice.com\/articles\/changement-traitement-fiscal-remuneration-des-gerants-majoritaires-dans-une-sel,50961.html\">https:\/\/www.village-justice.com\/articles\/changement-traitement-fiscal-remuneration-des-gerants-majoritaires-dans-une-sel,50961.html<\/a><\/p>\n<p><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00c0 partir du 1er janvier 2024, un changement majeur dans le traitement fiscal des r\u00e9mun\u00e9rations des g\u00e9rants majoritaires des Soci\u00e9t\u00e9s d\u2019Exercice Lib\u00e9ral (SEL) entrera en vigueur. Cette r\u00e9forme, bien que technique, aura un impact significatif sur la fiscalit\u00e9 et les charges sociales des dirigeants concern\u00e9s. Si vous \u00eates g\u00e9rant majoritaire d\u2019une SEL, voici tout ce [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[185,180],"tags":[187,191,190,192,189,188,193,33],"class_list":["post-1391","post","type-post","status-publish","format-standard","hentry","category-entreprendre","category-protection-sociale","tag-changement-fiscal-sel-2024","tag-charges-sociales","tag-courtier-en-assurance-liberaux","tag-fiscalite","tag-fiscalite-des-professionnels-liberaux","tag-gerants-majoritaires-sel","tag-medecins-liberaux","tag-selarl"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4-RC2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Changement fiscal 2024 pour les g\u00e9rants de SEL - Reinhart Conseil<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez 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