{"id":4161,"date":"2022-08-22T08:06:07","date_gmt":"2022-08-22T06:06:07","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=4161"},"modified":"2022-08-23T15:55:30","modified_gmt":"2022-08-23T13:55:30","slug":"bakertilly-newsletter-projet-de-loi-n7989-portant-reforme-de-la-loi-modifiee-du-2-septembre-2011-reglementant-lacces-aux-professions-dartisan-de-commercant-dindu","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-projet-de-loi-n7989-portant-reforme-de-la-loi-modifiee-du-2-septembre-2011-reglementant-lacces-aux-professions-dartisan-de-commercant-dindu\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Projet de loi n\u00b07989 portant r\u00e9forme de la loi modifi\u00e9e du 2 septembre 2011 r\u00e9glementant l\u2019acc\u00e8s aux professions d\u2019artisan, de commer\u00e7ant, d\u2019industriel, ainsi qu\u2019\u00e0 certaines professions lib\u00e9rales."},"content":{"rendered":"<div 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb4173&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]Au Luxembourg, depuis la loi du 2 septembre 2011, une autorisation d\u2019\u00e9tablissement est requise pour tout personne souhaitant exercer, en tant qu\u2019ind\u00e9pendant ou sous forme soci\u00e9tale, une activit\u00e9 commerciale, une activit\u00e9 artisanale ou certaines professions lib\u00e9rales \u00e0 caract\u00e8re intellectuel pr\u00e9pond\u00e9rant. Pour obtenir une autorisation d\u2019\u00e9tablissement, il faut au pr\u00e9alable remplir des conditions d\u2019honorabilit\u00e9 et de qualification professionnelle, strictement observ\u00e9es par le Minist\u00e8re de l\u2019\u00c9conomie.<\/p>\n<p>C\u2019est notamment la raison pour laquelle un projet de loi a \u00e9t\u00e9 d\u00e9pos\u00e9 le 8 avril 2022, ayant pour but de simplifier et de moderniser l\u2019acc\u00e8s \u00e0 l\u2019entrepreneuriat, aussi bien pour les jeunes souhaitant cr\u00e9er une entreprise que pour toute personne voulant reprendre une activit\u00e9 d\u00e9j\u00e0 existante. Afin de parvenir \u00e0 cela, diff\u00e9rentes modifications ont \u00e9t\u00e9 propos\u00e9es :<\/p>\n<ul>\n<li><strong>simplification des exigences relatives au titulaire de l\u2019autorisation d\u2019exploitation :<\/strong> le dirigeant pourrait r\u00e9sider n\u2019importe o\u00f9 dans l\u2019espace Economique Europ\u00e9en pourvu qu\u2019il d\u00e9montre une pr\u00e9sence r\u00e9guli\u00e8re dans l\u2019\u00e9tablissement au Luxembourg. De plus, il ne devrait pas forc\u00e9ment \u00eatre associ\u00e9, actionnaire ou salari\u00e9, mais devrait avoir un lien r\u00e9el avec l\u2019entreprise ;<\/li>\n<li><strong>l\u2019introduction du principe de seconde chance,<\/strong> afin de pouvoir b\u00e9n\u00e9ficier d\u2019une autorisation d\u2019\u00e9tablissement, malgr\u00e9 l\u2019implication du dirigeant dans une faillite ou liquidation judiciaire lors de son activit\u00e9 pr\u00e9c\u00e9dente.<br \/>\nCependant, les causes de seconde chance resteraient limit\u00e9es, la faillite devrait \u00eatre caus\u00e9e par une malchance (intemp\u00e9rie, incendie, pand\u00e9mie\u2026) ou une mauvaise gestion (erreur des choix strat\u00e9giques). De plus, cette seconde chance d\u00e9pendrait de l\u2019importance des dettes publiques, avec un seuil de tol\u00e9rance et d\u2019honorabilit\u00e9 du dirigeant ;<\/li>\n<li><strong>la simplification de la d\u00e9livrance de l\u2019autorisation d\u2019\u00e9tablissement :<\/strong> celle-ci pouvant \u00eatre accord\u00e9e si les conditions du r\u00e9gime de droit commun (articles 4 \u00e0 27 de la loi modifi\u00e9e du 2 septembre 2011) sont remplies, ou si, apr\u00e8s changement de dirigeant, l\u2019entreprise est \u00e0 jour concernant :\n<ul>\n<li>le paiement de ses charges sociales et fiscales,<\/li>\n<li>ses d\u00e9clarations fiscales,<\/li>\n<li>et le d\u00e9p\u00f4t de ses publications l\u00e9gales requises aupr\u00e8s du Registre de Commerce et des Soci\u00e9t\u00e9s de Luxembourg et du Registre des b\u00e9n\u00e9ficiaires effectifs.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Par ailleurs, ce projet de loi propose d\u2019autres modifications, n\u2019ayant pas de lien avec l\u2019acc\u00e8s \u00e0 l\u2019entreprenariat, mais pouvant tout de m\u00eame impacter le professionnel :<\/p>\n<ul>\n<li>mise en place d\u2019une limitation du nombre d\u2019autorisations qu\u2019un dirigeant pourrait d\u00e9tenir concomitamment aupr\u00e8s de plusieurs entreprises :\n<ul>\n<li><strong>si elles ne sont pas li\u00e9es et que ces entreprises exercent des m\u00e9tiers artisanaux issus des listes A et B,<\/strong> le dirigeant ne peut en principe, pas poss\u00e9der <strong>plus de deux autorisations d\u2019\u00e9tablissement ;<\/strong><\/li>\n<li>mais si elles sont li\u00e9es et que le dirigeant poss\u00e8de plus de 25% des parts sociales\/actions de ces entreprises, directement ou indirectement, il n\u2019y a aucune limite ;<\/li>\n<\/ul>\n<\/li>\n<li>r\u00e9glementation des locations de courte dur\u00e9e, avec la n\u00e9cessit\u00e9 d\u2019une autorisation d\u2019\u00e9tablissement pour les personnes louant des h\u00e9bergements plus de trois mois dans l\u2019ann\u00e9e, comme notamment les logements \u00ab Air BNB \u00bb. Dans ce cas, il conviendra de calculer le nombre de nuit\u00e9es lou\u00e9es, par unit\u00e9 d\u2019habitation, cumulativement sur une ann\u00e9e.\n<ul>\n<li>Exemple : si une personne met en location deux appartements, contenant chacun deux chambres, l\u2019unit\u00e9 d\u2019habitation tiendra compte du nombre d\u2019appartements, mais pas du nombre de chambres. Ainsi si ces deux unit\u00e9s d\u2019habitation sont lou\u00e9es pour une semaine chacune, la dur\u00e9e cumul\u00e9e de location s\u2019additionne \u00e0 deux semaines. A partir du seuil de trois mois, la personne entrerait dans le champ d\u2019une activit\u00e9 habituelle et deviendrait un exploitant d\u2019\u00e9tablissement d\u2019h\u00e9bergement. Elle devrait alors accomplir une formation dans les six mois suivant le d\u00e9passement du seuil pour obtenir l\u2019autorisation d\u2019\u00e9tablissement ;<\/li>\n<\/ul>\n<\/li>\n<li>en cas de d\u00e9part du dirigeant, une autorisation d\u2019\u00e9tablissement provisoire peut \u00eatre accord\u00e9e pour six mois, sans aucune condition de qualification et ce, pour \u00e9viter toute interruption de l\u2019activit\u00e9 de l\u2019entreprise.<br \/>\nLe projet de loi pr\u00e9voit une modification de l\u2019accord de cette autorisation provisoire, afin d\u2019\u00e9viter les abus : l\u2019entreprise devrait disposer d\u2019une autorisation d\u2019\u00e9tablissement depuis au moins six mois pour pouvoir b\u00e9n\u00e9ficier de l\u2019autorisation d\u2019\u00e9tablissement provisoire ;<\/li>\n<li>dans le cadre de la digitalisation pr\u00e9vue par le programme gouvernemental 2018-2023, l\u2019autorisation d\u2019\u00e9tablissement serait d\u00e9livr\u00e9e en ligne sur la plateforme num\u00e9rique de transactions administratives. De plus, un code-barres serait attribu\u00e9 \u00e0 l\u2019entreprise pour chaque autorisation d\u2019\u00e9tablissement.<br \/>\nCe code-barres, affich\u00e9 en public, permettrait \u00e0 chaque individu de v\u00e9rifier si l\u2019entreprise remplit bien les conditions la rendant apte \u00e0 exercer son activit\u00e9.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb4172&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb onclick=\u00a0\u00bbcustom_link\u00a0\u00bb img_link_target=\u00a0\u00bb_blank\u00a0\u00bb link=\u00a0\u00bbhttps:\/\/www.bakertilly.lu\/french\/news\/\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578615209556{background-color: #1c2123 !important;}\u00a0\u00bb 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