Maître Pierre NOEL

Avocat au barreau de Douai

Compétences : Droit des sociétés, Droit du travail et social, Droit du crédit et de la consommation, Droit des garanties, des sûretés et des mesures d'exécution, Droit commercial, des affaires et de la concurrence, Droit bancaire et boursier

Barreau : Douai

Adresse : 31 rue storez 59500 DOUAI

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Publié le 17/02/2023

Souhaitez vous payer moins d'impôts sur les sociétés ?

Article juridique - Droit des sociétés

Par Me Pierre NOEL

Souhaitez vous payer moins d'impôts sur les sociétés ?

Ahhhh l’impôt sur les sociétés........ Ou l’IS pour les intimes !

On en parle ❓

L’IS est prélevé sur les bénéfices réalisés au cours d'un exercice annuel par les PME exploitées en France.

Le taux NORMAL de l'IS est fixé à 25 % (contre 33,1/3% en 2016).

A côté, il existe le petit frère : le taux RÉDUIT : 15%

Il a été mis en place pour soutenir le développement des PME (le taux normal était quand même à 33, 1/3).

Pour en bénéficier, l'entreprise ne devait pas dépasser un plafond de bénéfice annuel : 38.120€.

BONNE NOUVELLE: pour la première fois depuis 2002, la loi de finances pour 2023 a revalorisé ce plafond à 42.500€.

Le taux réduit à 15 % s'applique désormais aux PME ayant un bénéfice inférieur à 42 500 € (au lieu de 38 120 €).

Au-delà de ce plafond, le bénéfice est imposé au taux normal de l'IS fixé à 25 % (pour les exercices à compter du 1er janvier 2022).

⚠ Attention : des conditions complémentaires sont exigées pour en bénéficier (ça serait trop facile…) : Les entreprises souhaitant bénéficier de ce taux réduit à 15 % doivent remplir deux conditions :

Avoir un chiffre d'affaires inférieur à 10 millions € (hors taxe) ;
Avoir un capital entièrement reversé et détenu à hauteur de 75 % minimum par des personnes physiques (ou par une société appliquant ce critère).

Vous souhaitez échanger sur votre entreprise, votre stratégie de développement (ou tout simplement rencontrer un mec sympa pour prendre un café) ❓ ☕

Alors prenez rendez-vous et on en parle :) #entreprise #avocat #cygnusconseils