{"id":12709,"date":"2022-11-09T11:41:39","date_gmt":"2022-11-09T09:41:39","guid":{"rendered":"https:\/\/flinn.law\/?p=12709"},"modified":"2025-10-02T11:04:58","modified_gmt":"2025-10-02T09:04:58","slug":"societe-simple-organisation-patrimoniale","status":"publish","type":"post","link":"https:\/\/flinn.law\/fr\/societe-simple-organisation-patrimoniale\/","title":{"rendered":"La soci\u00e9t\u00e9 simple comme v\u00e9hicule d\u2019organisation patrimoniale"},"content":{"rendered":"

Le d\u00e9c\u00e8s et, plus largement, la succession, sont des sujets que l\u2019on n\u2019aime g\u00e9n\u00e9ralement pas aborder et qui peuvent \u00eatre g\u00e9n\u00e9rateurs de conflits. Pourtant, il est incontestable que la plupart des citoyens d\u00e9sirent organiser leur succession et limiter les frais qui devront \u00eatre pay\u00e9s lors de leur d\u00e9c\u00e8s. Un grand nombre d\u2019outils est disponible pour am\u00e9nager sa succession au plus pr\u00e8s de ses souhaits. L\u2019un de ces outils est la soci\u00e9t\u00e9 simple. Elle permet, entre autres, de garder un large pouvoir de contr\u00f4le sur le patrimoine que vous d\u00e9sirez transmettre \u00e0 la g\u00e9n\u00e9ration suivante.<\/p>\n

 <\/p>\n

Principes <\/strong><\/h3>\n

Le cadre l\u00e9gal de la soci\u00e9t\u00e9 simple est fix\u00e9 dans le livre 4 du r\u00e9cent Code des soci\u00e9t\u00e9s et des associations (CSA).<\/p>\n

La soci\u00e9t\u00e9 simple, – soumise a peu de r\u00e8gles contraignantes – est une forme de soci\u00e9t\u00e9 par laquelle aux moins deux associ\u00e9s mettent des biens en commun afin de r\u00e9aliser un m\u00eame objectif. Un de ses buts est de distribuer ou de procurer \u00e0 ses associ\u00e9s un avantage patrimonial direct ou indirect. La soci\u00e9t\u00e9 simple est d\u00e9nu\u00e9e de toute personnalit\u00e9 juridique mais elle dispose d\u2019un patrimoine propre. Chacun des associ\u00e9s devient propri\u00e9taire de parts en \u00e9change de son apport.<\/p>\n

Des avoirs mobiliers (actions, avoirs bancaires, \u0153uvres d\u2019arts, \u2026) et immobiliers peuvent faire l\u2019objet d\u2019un apport au sein d\u2019une soci\u00e9t\u00e9 simple. Cet apport se fait en pleine propri\u00e9t\u00e9, en nue-propri\u00e9t\u00e9 ou encore en usufruit en \u00e9change de parts qui repr\u00e9sentent le patrimoine social de la soci\u00e9t\u00e9 simple.<\/p>\n

 <\/p>\n

Constitution <\/strong><\/h3>\n

La soci\u00e9t\u00e9 simple est une forme juridique n\u00e9cessitant peu de formalit\u00e9s et de co\u00fbts de constitution. En effet, l\u2019apport des biens dans la soci\u00e9t\u00e9 simple ne doit pas \u00eatre constat\u00e9 par acte notari\u00e9 (pour autant qu\u2019il ne s\u2019agisse pas de biens immobiliers). L\u2019apport de biens meubles est d\u00e8s lors le plus souvent constat\u00e9 par un acte sous seing priv\u00e9. De plus, les statuts ne doivent pas faire l\u2019objet d\u2019une publication au Moniteur belge.<\/p>\n

Deux possibilit\u00e9s existent pour la constitution\u00a0:<\/p>\n

    \n
  1. Un associ\u00e9 effectue une donation au profit de b\u00e9n\u00e9ficiaires et constitue la soci\u00e9t\u00e9 avec ces derniers<\/li>\n
  2. La soci\u00e9t\u00e9 est constitu\u00e9e uniquement par l\u2019associ\u00e9 qui proc\u00e8de ensuite \u00e0 une donation des parts de la soci\u00e9t\u00e9.<\/li>\n<\/ol>\n

     <\/p>\n

    Fonctionnement <\/strong><\/h3>\n

    L\u2019avantage principal d\u2019une soci\u00e9t\u00e9 simple est qu\u2019elle b\u00e9n\u00e9ficie d\u2019une structure particuli\u00e8rement souple. Son organisation et son administration pourront \u00eatre reprises dans des statuts qui pourront eux-m\u00eames faire l\u2019objet d\u2019adaptations par simple acte sous seing priv\u00e9 ce qui permet une tr\u00e8s grande flexibilit\u00e9.<\/p>\n

    Les pouvoirs du g\u00e9rant \u2013 associ\u00e9 m\u00eame pour une part r\u00e9duite – sont d\u00e9termin\u00e9s par les statuts et peuvent \u00eatre tr\u00e8s larges. Ce dernier d\u00e9termine qui sera associ\u00e9 dans les statuts et conserve le contr\u00f4le de la gestion des biens apport\u00e9s.<\/p>\n

    En cas de r\u00e9vocation du g\u00e9rant statutaire, son consentement est requis sauf justes motifs laiss\u00e9s \u00e0 l\u2019appr\u00e9ciation du juge.<\/p>\n

    Par le biais de l\u2019assembl\u00e9e g\u00e9n\u00e9rale, les associ\u00e9s ont le pouvoir d\u2019exercer un certain contr\u00f4le sur les activit\u00e9s du g\u00e9rant.<\/p>\n

     <\/p>\n

    Soci\u00e9t\u00e9 simple et planification familiale \u00a0<\/strong><\/h3>\n

    Du fait de son caract\u00e8re peu r\u00e9glement\u00e9, la soci\u00e9t\u00e9 simple est souvent utilis\u00e9e dans un contexte de planification successorale par les parents au b\u00e9n\u00e9fice de leurs enfants.<\/p>\n

    Quelques exemples\u00a0:<\/p>\n

      \n
    • Monsieur et Madame X poss\u00e8dent un immeuble qu\u2019ils mettent en location. En apportant la nue-propri\u00e9t\u00e9 de cet immeuble dans une soci\u00e9t\u00e9 simple, ils en conserveront l\u2019usufruit et donc les revenus locatifs et auront le choix de donner \u00e0 leurs enfants la plupart de leurs actions dans cette soci\u00e9t\u00e9 simple et qui repr\u00e9sentent en l\u2019occurrence la nue-propri\u00e9t\u00e9 de l\u2019immeuble lou\u00e9. En qualit\u00e9 de g\u00e9rants statuaires de la soci\u00e9t\u00e9 simple, Monsieur et Madame X conserveront le contr\u00f4le de leur patrimoine tout en r\u00e9glant d\u00e9j\u00e0 une partie de leur succession.<\/li>\n
    • Monsieur Y poss\u00e8de une entreprise. En c\u00e9dant ses actions par le biais d\u2019une soci\u00e9t\u00e9 simple \u00e0 ses enfants, il pourra continuer \u00e0 prendre certaines d\u00e9cisions et garder le contr\u00f4le le temps que ses enfants apprennent progressivement les responsabilit\u00e9s de la gestion d\u2019une entreprise.<\/li>\n
    • La soci\u00e9t\u00e9 simple peut aussi servir de protection contre un ex-conjoint. Madame Z d\u00e9c\u00e8de en laissant pour seul h\u00e9ritier son enfant mineur qui sera, jusqu\u2019\u00e0 sa majorit\u00e9, sous la responsabilit\u00e9 de son autre parent qui assurera d\u00e8s lors \u00e9galement la gestion du patrimoine de Madame Z. . Ce droit de gestion ne peut \u00eatre exclu dans un acte de donation ou par testament. Pour \u00e9viter cela, Madame Z pourrait recourir \u00e0 la constitution d\u2019une soci\u00e9t\u00e9 simple qui lui permettra de confier la gestion de son patrimoine \u00e0 la personne de son choix jusqu\u2019\u00e0 ce que son enfant ait atteint un \u00e2ge lui permettant de le g\u00e9rer seul.<\/li>\n<\/ul>\n

      Ainsi, les avantages de la soci\u00e9t\u00e9 simple en tant qu\u2019instrument de planification se r\u00e9sument \u00e0\u00a0 une grande flexibilit\u00e9, une libre r\u00e9partition des b\u00e9n\u00e9fices, au fait qu\u2019aucun capital minimum n\u2019est requis, une conservation du contr\u00f4le et une grande discr\u00e9tion (pas de d\u00e9p\u00f4t des comptes annuels ni des statuts, seul le mandat des g\u00e9rants devant \u00eatre publi\u00e9).<\/p>\n

       <\/p>\n

      Afin d\u2019optimiser au mieux les droits de vos h\u00e9ritiers et de cr\u00e9er une soci\u00e9t\u00e9 simple, n\u2019h\u00e9sitez pas \u00e0 prendre conseil aupr\u00e8s de nos sp\u00e9cialistes en droit de la famille et en droit des soci\u00e9t\u00e9s.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

      Le d\u00e9c\u00e8s et, plus largement, la succession, sont des sujets que l\u2019on n\u2019aime g\u00e9n\u00e9ralement pas […]<\/p>\n","protected":false},"author":33,"featured_media":12719,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"expertises":[63,71],"co_authors":[79,184,84,86,154],"class_list":["post-12709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","expertises-corporate-and-commercial","expertises-family-law-private-clients","co_authors-benoit-simpelaere","co_authors-laora-lo-mauro","co_authors-laura-ferire","co_authors-laurence-hayaux","co_authors-laurence-van-blerk"],"acf":[],"yoast_head":"\nLa soci\u00e9t\u00e9 simple comme v\u00e9hicule d\u2019organisation patrimoniale \\ FLINN<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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