Nouvelles obligations des sociétés de droit commun
Auteur | Martin Van Beirs |
La loi du 15 avril 2018 portant réforme du droit des entreprises, qui contient quelques 260 articles, apporte un bon nombre de modifications aux règles légales relatives aux entreprises au sens strict du terme. Mais elle étend en outre la notion d’entreprise en y englobant dorénavant les sociétés de droit commun, requalifiées en même temps de « sociétés simples ».
Ces sociétés, qui ne disposent pas de la personnalité juridique, sont fréquemment utilisées dans le cadre de schéma de transmission du patrimoine familial, en raison de leur simplicité et de leur souplesse.
En assimilant la société de droit commun (ou société simple) à une entreprise, le législateur oblige dorénavant les fondateurs de ce type de structure à procéder à l’inscription de la société à la Banque Carrefour des Entreprises (BCE), comme toute société pourvue de la personnalité juridique. La nouvelle loi les oblige en outre à tenir une comptabilité annuelle.
L’inscription obligatoire à la BCE sera en principe d’application à partir du 1er novembre 2018, date d’entrée en vigueur de la nouvelle loi (sauf si le Roi, comme il y est autorisé, avance cette date). Cela signifie que les sociétés simples constituées à partir de cette dernière date devront, à l’instar des sociétés commerciales, s’inscrire à la BCE avant le commencement de leurs activités. En ce qui concerne les sociétés de droit commun existantes et ayant débuté leurs activités avant le 1er novembre 2018, elles disposent d’un délai supplémentaire de six mois, de sorte qu’elles devront obligatoirement s’inscrire à la BCE pour la fin avril 2019 au plus tard.
Quant à la soumission prochaine des organisations dépourvues de la personnalité...
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