Maître Nadège YONAN-MERCADIER

Avocat au barreau de Rouen

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Droit commercial, des affaires et de la concurrence

Barreau : Rouen

Adresse : 44 rue Jeanne d'Arc 76000 ROUEN

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Publié le 29/09/2017

Nouvelle obligation de déclaration des bénéficiaires effectifs

Evènement/Actualité institutionnelle

Par Me Nadège YONAN-MERCADIER

Nouvelle obligation de déclaration des bénéficiaires effectifs

La « Loi Sapin II », du 9 décembre 2016 prévoit une nouvelle obligation à la charge des sociétés commerciales, civiles, des GIE et autres entités tenues de s'immatriculer au RCS.

Cette obligation consiste à identifier les bénéficiaires effectifs de ces entités.

Pour ce faire, les entités assujetties doivent déposer en annexe du registre du commerce un document relatif à ce bénéficiaire effectif ainsi qu'aux modalités de contrôle qu'il exerce sur l'entreprise (V. pièce jointe).

Concrètement, le bénéficiaire effectif est toute personne possédant, directement ou indirectement, plus de 25% du capital ou des droits de vote, ou, à défaut, la personne exerçant un contrôle sur les organes de direction ou de gestion au sein des sociétés et des organismes de placement collectifs.

Le dépôt est obligatoire à compter du 2 août 2017 pour les entités qui s'immatriculent.
Les sociétés déjà immatriculées disposent d'un délai de régularisation expirant le 1 avril 2018.

Le fait de ne pas déposer au registre du commerce et des sociétés le document relatif au bénéficiaire effectif ou de déposer un document comportant des informations inexactes ou incomplètes est puni de 7 500€ d’amende et de 6 mois d’emprisonnement.

Les personnes physiques encourent également les peines d'interdiction de gérer et de privation partielle des droits civils et civiques et les personnes morales peuvent, elles aussi, être poursuivies et condamnées.

Fichier attaché