Les parts bénéficiaires en SA
Auteur | Michel de Wolf Wolf/Patrick de Wolf Wolf/Pierre Nicaise Nicaise/Laurent Stas de Richelle Richelle |
Occupation de l'auteur | Réviseur d'entreprises/Avocat/Notaire/Avocat |
Pages | 58-59 |
Page 58
Seule la société anonyme peut émettre des parts bénéficiaires. Ces titres sont formellement interdits en SPRL (art. 232).
Les parts bénéficiaires sont des titres non représentatifs du capital (art. 483). Ils sont généralement émis pour récompenser des apports en industrie faits lors de la constitution de la société (on parle alors parfois de «parts de fondateurs») ou en cours d'existence de la société. Ils peuvent être attribués aux actionnaires comme à des tiers, tel le personnel de la société.
La loi n'exige pas que ces titres fassent l'objet d'un apport en nature ou en espèces. Elle ne l'interdit toutefois pas. On rencontre ainsi parfois des parts bénéficiaires émises en contrepartie d'apports en espèces (on les qualifie alors de «certificats de participation»).
Généralement dépourvus du droit de vote mais dotés d'un droit au dividende et au boni de liquidation, ces certificats sont alors un véritable substitut aux actions sans droit de vote7.
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