Capital social minimum : le passage à l'euro ne coûtera rien aux sociétés
Auteur | Sylvie Leyder |
Fonction | Licenciée en droit de l'Université Libre de Bruxelles |
En vue du passage ‡ l'euro au 1er janvier 2002, l'arrÍtÈ royal du 20.07.2000 a converti en euros le montant minimum du capital des S.A., SPRL, SCRL et S. Agr.. Suite ‡ cette conversion, rÈalisÈe en accord avec les rËgles du ComitÈ Admi-Euro, le capital social minimum tel que fixÈ par l'arrÍtÈ royal du 20.07.2000 s'ÈlËve ‡ 62.000 EUR pour les S.A., ‡ 18.600 EUR pour les SPRL et SCRL et ‡ 6.200 EUR pour les S.Agr..
Cette conversion n'a pas ÈtÈ effectuÈe mathÈmatiquement et procËde d'une conversion ? vers le haut ?, pour obtenir des montants arrondis. Il en rÈsulte que le passage ‡ l'euro contraint les sociÈtÈs qui ont un capital minimum ‡ procÈder, pour le 1er janvier 2002, ‡ une augmentation de leur capital s'Èlevant ‡ 1.074 BEF pour les S.A., ‡ 322 BEF pour les SPRL et SCRL et ‡ 107 BEF pour la S. Agr.. A cet Ègard, la loi Euro du 30.10.1998 a prÈvu une procÈdure simplifiÈe pour modifier les statuts ‡ l'occasion de la conversion des francs en euros. Cette loi permet une augmentation de capital par incorporation des rÈserves, primes d'Èmission, de plus-values de rÈÈvaluation ou de bÈnÈfice reportÈ.
Il existe toutefois une sÈrie de sociÈtÈs qui ne disposent pas de rÈserves, primes...
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