{"id":597,"date":"2022-11-19T01:54:48","date_gmt":"2022-11-19T00:54:48","guid":{"rendered":"https:\/\/www.hosteen.ma\/?p=597"},"modified":"2022-11-19T01:54:48","modified_gmt":"2022-11-19T00:54:48","slug":"la-societe-a-responsabilite-limitee-sarl-au-maroc","status":"publish","type":"post","link":"https:\/\/hosteen.be\/ar\/la-societe-a-responsabilite-limitee-sarl-au-maroc\/","title":{"rendered":"La Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e (SARL) au Maroc"},"content":{"rendered":"<p>La soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e&nbsp;est une soci\u00e9t\u00e9 commerciale qui constitue un type interm\u00e9diaire entre les soci\u00e9t\u00e9s de personnes et les soci\u00e9t\u00e9s de capitaux. L\u2019acquisition de la personnalit\u00e9 morale est subordonn\u00e9e \u00e0 l\u2019immatriculation au registre de commerce.<\/p><ul class=\"wp-block-list\"><li><strong>Nombre des associ\u00e9s<\/strong><\/li><\/ul><p>Une ou plusieurs personnes sans d\u00e9passer 50.<\/p><ul class=\"wp-block-list\"><li><strong>Qualit\u00e9 des associ\u00e9s<\/strong><\/li><\/ul><p>Personnes morale ou physiques, une SARL \u00e0 associ\u00e9 unique ne peut cr\u00e9er une SARLAU.<\/p><ul class=\"wp-block-list\"><li><strong>Responsabilit\u00e9 des associ\u00e9s<\/strong><\/li><\/ul><p>La responsabilit\u00e9 des associ\u00e9s est limit\u00e9e \u00e0 leurs apports au capital.<\/p><ul class=\"wp-block-list\"><li><strong>G\u00e9rance<\/strong><\/li><\/ul><p>Assur\u00e9e par une personne physique associ\u00e9e ou non.<\/p><ul class=\"wp-block-list\"><li><strong>Montant du Capital<\/strong><\/li><\/ul><p>Librement fix\u00e9 par les associ\u00e9s.<\/p><ul class=\"wp-block-list\"><li><strong>Nature du capital<\/strong><\/li><\/ul><p>Le capital peut \u00eatre constitu\u00e9 par des apports en num\u00e9raire, en nature et \u00e0 titre exceptionnel en industrie.<\/p><ul class=\"wp-block-list\"><li><strong>Apports en num\u00e9raire<\/strong><\/li><\/ul><p>Si le capital est sup\u00e9rieur \u00e0 100.000 dhs, le \u00bc doit \u00eatre d\u00e9pos\u00e9 dans un compte bancaire bloqu\u00e9. Le reste dans un d\u00e9lai de 5 ans.<\/p><ul class=\"wp-block-list\"><li><strong>Apports en nature<\/strong><\/li><\/ul><p>Les statuts doivent contenir l\u2019\u00e9valuation de chaque apport en nature par un commissaire aux apports, si la valeur d\u2019un apport exc\u00e8de 100.000 dhs et si la valeur totale de l\u2019ensemble des apports en nature exc\u00e8de la moiti\u00e9 du capital.<\/p><ul class=\"wp-block-list\"><li><strong>Apport en industrie<\/strong><\/li><\/ul><p>Les parts sociales dans une SARL ne peuvent \u00eatre repr\u00e9sent\u00e9es par des apports en industrie sauf si l\u2019objet social de la soci\u00e9t\u00e9 porte sur l\u2019exploitation d\u2019un fonds de commerce ou d\u2019une entreprise artisanale.<\/p><ul class=\"wp-block-list\"><li><strong>Objet<\/strong><\/li><\/ul><p>La loi interdit la forme de SARL aux soci\u00e9t\u00e9s d\u2019assurance, de banque, de cr\u00e9dit, d\u2019investissement, de capitalisation et d\u2019\u00e9pargne.<\/p><ul class=\"wp-block-list\"><li><strong>Les obligations l\u00e9gales d\u2019une SARL<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>La tenue d\u2019une comptabilit\u00e9.<\/li>\n\n<li>L\u2019\u00e9tablissement des comptes annuels.<\/li>\n\n<li>L\u2019approbation des comptes par les associ\u00e9s dans un d\u00e9lai de six mois apr\u00e8s la cl\u00f4ture de chaque exercice.<\/li>\n\n<li>Conserver les documents comptables et les pi\u00e8ces pendant 10 ans.<\/li>\n\n<li><strong>Le commissaire aux comptes<\/strong><\/li><\/ul><p>Le contr\u00f4le de la SARL par un commissaire aux comptes est obligatoire pour les soci\u00e9t\u00e9s dont le chiffre d\u2019affaires, \u00e0 la cl\u00f4ture d\u2019un exercice social d\u00e9passe le montant de&nbsp;cinquante millions de dirhams.<\/p><ul class=\"wp-block-list\"><li><strong>R\u00e9gime fiscal de La SARL<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>La SARL est soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/li>\n\n<li>10% si le b\u00e9n\u00e9fice net &lt;= 300.000 DH<\/li>\n\n<li>20% si le b\u00e9n\u00e9fice net est compris entre 300.001 \u00e0 1.000.000 DH<\/li>\n\n<li>30% si le b\u00e9n\u00e9fice net est compris entre 1.000.001 \u00e0 5.000.000 DH<\/li>\n\n<li>31% si le b\u00e9n\u00e9fice net &gt; 5.000.000 DH<\/li>\n\n<li>37% pour les \u00e9tablissements de cr\u00e9dit et les compagnies d\u2019assurance.<\/li>\n\n<li><strong>R\u00e9gime social du g\u00e9rant<\/strong><\/li><\/ul><p>Les g\u00e9rants des SARL, qu\u2019ils soient associ\u00e9s ou non, minoritaires ou majoritaires, percevant \u00e0 ce titre une r\u00e9mun\u00e9ration qui correspond \u00e0 leurs activit\u00e9s r\u00e9elles et \u00e0 leurs responsabilit\u00e9s au sein de l\u2019entreprise sont obligatoirement assujettis au r\u00e9gime de la CNSS et au r\u00e9gime de l\u2019Assurance Maladie Obligatoire (\u00ab AMO \u00bb), g\u00e9r\u00e9 par la CNSS.<\/p><ul class=\"wp-block-list\"><li>10% si le b\u00e9n\u00e9fice net &lt;= 300.000 DH<\/li>\n\n<li>20% si le b\u00e9n\u00e9fice net est compris entre 300.001 \u00e0 1.000.000 DH<\/li>\n\n<li>30% si le b\u00e9n\u00e9fice net est compris entre 1.000.001 \u00e0 5.000.000 DH<\/li>\n\n<li>31% si le b\u00e9n\u00e9fice net &gt; 5.000.000 DH<\/li>\n\n<li>37% pour les \u00e9tablissements de cr\u00e9dit et les compagnies d\u2019assurance.<\/li><\/ul>","protected":false},"excerpt":{"rendered":"<p>La soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e&nbsp;est une soci\u00e9t\u00e9 commerciale qui constitue un type interm\u00e9diaire entre les soci\u00e9t\u00e9s de personnes et les soci\u00e9t\u00e9s de capitaux. L\u2019acquisition de la personnalit\u00e9 morale est subordonn\u00e9e \u00e0 l\u2019immatriculation au registre de commerce. Une ou plusieurs personnes sans d\u00e9passer 50. Personnes morale ou physiques, une SARL \u00e0 associ\u00e9 unique ne peut cr\u00e9er&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-597","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e (SARL) au Maroc - Domiciliation -Se Domicilier- 100% en ligne au Maroc<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hosteen.be\/ar\/la-societe-a-responsabilite-limitee-sarl-au-maroc\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e (SARL) au Maroc - Domiciliation -Se Domicilier- 100% en ligne au Maroc\" \/>\n<meta property=\"og:description\" content=\"La soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e&nbsp;est une soci\u00e9t\u00e9 commerciale qui constitue un type interm\u00e9diaire entre les soci\u00e9t\u00e9s de personnes et les soci\u00e9t\u00e9s de capitaux. 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