{"id":28511,"date":"2017-12-18T15:24:52","date_gmt":"2017-12-18T14:24:52","guid":{"rendered":"https:\/\/fasoon.ch\/informations\/comparaison-des-formes-juridiques\/"},"modified":"2026-04-01T16:09:27","modified_gmt":"2026-04-01T14:09:27","slug":"les-formes-juridiques","status":"publish","type":"page","link":"https:\/\/fasoon.ch\/fr\/fonder\/les-formes-juridiques\/","title":{"rendered":"Comparaison des formes juridiques"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbDescription and Contact\u00a0\u00bb _builder_version=\u00a0\u00bb4.20.2″ locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text admin_label=\u00a0\u00bbTitel\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb use_border_color=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Comparaison des formes juridiques:<\/strong>
La S\u00e0rl, la soci\u00e9t\u00e9 anonyme, l’entreprise individuelle, la soci\u00e9t\u00e9 en nom collectif.<\/h1>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb2_3,1_3″ admin_label=\u00a0\u00bbTitel mit Kurztext und Kontakt\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb40px||||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb10px||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb10px||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3″ _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb20px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ link_font=\u00a0\u00bb|600|||||||\u00a0\u00bb link_text_color=\u00a0\u00bb#004350″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb module_alignment=\u00a0\u00bbleft\u00a0\u00bb use_border_color=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Les formes juridiques les plus courantes en Suisse sont la soci\u00e9t\u00e9 anonyme (SA), la Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl), l\u2019entreprise individuelle et la soci\u00e9t\u00e9 en nom collectif (SNC). Le tableau suivant vous indique les principales diff\u00e9rences. Nous sommes \u00e0 votre disposition pour vous conseiller de fa\u00e7on personnalis\u00e9e (Cliquez ici pour planifier un entretien avec l\u2019un de nos conseillers<\/a>).<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3″ _builder_version=\u00a0\u00bb4.20.2″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb20px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ disabled_on=\u00a0\u00bbon|on|off\u00a0\u00bb admin_label=\u00a0\u00bbSektion – Rechtsformenvergleich – Desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbZeile\u00a0\u00bb _builder_version=\u00a0\u00bb4.20.2″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.20.2″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text admin_label=\u00a0\u00bbRechtsformenvergleich\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_font=\u00a0\u00bb|600|||||||\u00a0\u00bb header_3_text_color=\u00a0\u00bb#464646″ custom_margin=\u00a0\u00bb50px||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Comparaison des formes juridiques<\/h3>\n

[\/et_pb_text][et_pb_text admin_label=\u00a0\u00bbTabelle\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb use_border_color=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/td>\nS\u00e0rl<\/span><\/a><\/strong><\/td>\nSA<\/span><\/a><\/strong><\/td>\nEntreprise individuelle<\/span><\/a><\/strong><\/td>\nSoci\u00e9t\u00e9 en nom collectif<\/span><\/a><\/strong><\/td>\n<\/tr>\n<\/thead>\n
Capital<\/td>\nMin. 20 000.- CHF<\/td>\nMin. 100 000.- CHF (dont au moins 50 000.- CHF lib\u00e9r\u00e9s)<\/td>\nAucun capital n\u00e9cessaire<\/td>\nAucun capital n\u00e9cessaire<\/td>\n<\/tr>\n
Responsabilit\u00e9<\/td>\nPas de responsabilit\u00e9 personnelle<\/td>\nPas de responsabilit\u00e9 personnelle<\/td>\nResponsabilit\u00e9 personnelle et illimit\u00e9e<\/td>\nResponsabilit\u00e9 personnelle et illimit\u00e9e<\/td>\n<\/tr>\n
Nom<\/td>\n\u00abNom de fantaisie\u00bb + S\u00e0rl<\/td>\n\u00abNom de fantaisie\u00bb + SA<\/td>\n\u00abNom de fantaisie\u00bb + nom de famille<\/td>\n\u00abNom de fantaisie\u00bb + SNC<\/td>\n<\/tr>\n
Nombre de personnes<\/td>\nMin. 1 personne<\/td>\nMin. 1 personne<\/td>\n1 personne<\/td>\nMin. 2 personnes<\/td>\n<\/tr>\n
Comptabilit\u00e9<\/td>\nComptabilit\u00e9 en partie double obligatoire<\/td>\nComptabilit\u00e9 en partie double obligatoire<\/td>\nComptabilit\u00e9 en partie double obligatoire \u00e0 partir d\u2019un chiffre d\u2019affaires de 500 000.- CHF<\/td>\nComptabilit\u00e9 en partie double obligatoire \u00e0 partir d\u2019un chiffre d\u2019affaires de 500 000.- CHF<\/td>\n<\/tr>\n
Participation<\/td>\nPossible<\/td>\nPossible<\/td>\nImpossible<\/td>\nPossible<\/td>\n<\/tr>\n
Imp\u00f4ts<\/td>\nD\u00e9claration d\u2019imp\u00f4ts s\u00e9par\u00e9e; seulement les parts sociales dans la d\u00e9claration d\u2019imp\u00f4ts priv\u00e9e<\/td>\nD\u00e9claration d\u2019imp\u00f4ts s\u00e9par\u00e9e; seulement les actions dans la d\u00e9claration d\u2019imp\u00f4ts priv\u00e9e<\/td>\nImp\u00f4t sur le b\u00e9n\u00e9fice dans la d\u00e9claration d\u2019imp\u00f4ts priv\u00e9e<\/td>\nImp\u00f4t sur le b\u00e9n\u00e9fice dans les d\u00e9clarations d\u2019imp\u00f4ts priv\u00e9es<\/td>\n<\/tr>\n
AVS<\/td>\nLe salaire est d\u00e9terminant<\/td>\nLe salaire est d\u00e9terminant<\/td>\nLe b\u00e9n\u00e9fice est d\u00e9terminant<\/td>\nLe b\u00e9n\u00e9fice est d\u00e9terminant<\/td>\n<\/tr>\n
Avantages<\/td>\n\n
    \n
  • Pas de responsabilit\u00e9<\/li>\n
  • Transmission de la soci\u00e9t\u00e9 possible<\/li>\n
  • Capital minimum faible<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • Pas de responsabilit\u00e9<\/li>\n
  • Transmission de la soci\u00e9t\u00e9 possible<\/li>\n
  • Anonymat<\/li>\n
  • Tr\u00e8s accept\u00e9e<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • Cr\u00e9ation peu on\u00e9reuse<\/li>\n
  • Pas besoin de capital<\/li>\n
  • Possibilit\u00e9 de retirer l\u2019argent de la caisse de pension<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • Cr\u00e9ation peu on\u00e9reuse<\/li>\n
  • Pas besoin de capital<\/li>\n
  • Possibilit\u00e9 de retirer l\u2019argent de la caisse de pension<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Inconv\u00e9nients<\/td>\n\n
    \n
  • Pas d\u2019anonymat<\/li>\n
  • Moins accept\u00e9e que SA<\/li>\n
  • Double imposition<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • Besoins en capitaux \u00e9lev\u00e9s<\/li>\n
  • Double imposition<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • Tesponsabilit\u00e9 personnelle<\/li>\n
  • Transmission impossible<\/li>\n
  • Pas de possibilit\u00e9 de retirer l\u2019argent de l\u2019AVS<\/li>\n<\/ul>\n<\/td>\n
\n