Maître Maxime GRANGE

Avocat au barreau de Lyon

Compétences : Droit des sociétés, Droit immobilier, Droit commercial, des affaires et de la concurrence

Barreau : Lyon

Adresse : 8 rue de la Charité 69002 LYON

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Publié le 15/12/2017

INTÉRÊTS DES COMPTES COURANTS D'ASSOCIES : VOTRE ENTREPRISE EST VOTRE MEILLEUR BANQUIER !

Article juridique - Droit des sociétés

Par Me Maxime GRANGE

INTÉRÊTS DES COMPTES COURANTS D'ASSOCIES : VOTRE ENTREPRISE EST VOTRE MEILLEUR BANQUIER !

Vous avez grandement intérêt, dans de nombreux cas, à décider de la rémunération de vos comptes courants d’associés, le taux de placement dans votre propre entreprise étant bien meilleur que chez votre banquier.

Le taux maximum des intérêts déductibles servis en rémunération des comptes courants d’associés est fixé chaque année. Les méthodes de calcul (classique ou alternative), restent applicables.

Mais attention, vous devez préalablement décider par assemblée générale le principe de cette rémunération, qui présente l’intérêt de bénéficier, en plaçant votre argent dans votre propre structure, de vous assurer un taux de rendement plus important que si cet argent se trouvait entre les mains de votre banque.

Le suivi juridique de votre société, par la mise en place des décisions nécessaires, n'est pas une simple formalité.

Il relève de la gestion même de votre structure, et peut vous permettre d'optimiser par exemple vos revenus de dirigeant ou associé dans le strict cadre législatif.

N'hésitez jamais, en conséquence, à faire auditer votre société pour améliorer les décisions qui peuvent l'être selon les nouveaux textes notamment fiscaux.