{"id":6724,"date":"2024-01-17T10:35:23","date_gmt":"2024-01-17T09:35:23","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=6724"},"modified":"2024-01-17T11:17:55","modified_gmt":"2024-01-17T10:17:55","slug":"bakertilly-seminaire-26-03-2024-impacts-fiscaux-et-comptables-des-operations-sur-capital","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-seminaire-26-03-2024-impacts-fiscaux-et-comptables-des-operations-sur-capital\/","title":{"rendered":"BAKERTILLY &#8211; S\u00e9minaire &#8211; 26.03.2024 &#8211; Impacts fiscaux et comptables des op\u00e9rations sur capital"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00a0\u00bb.vc_custom_1578008845138{margin-bottom: 0px !important;border-bottom-width: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;background-color: #ffffff 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6733&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1705486659317{margin-bottom: 0px !important;}\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1631572712897{padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Intervenante<\/span><\/strong><\/span><br \/>\n<span style=\"color: #c9ec51; font-size: 18pt; font-family: carnac, arial;\">Delphine L\u00e9v\u00eaque Deichtmann<\/span>[\/vc_column_text][vc_column_text]L\u2019objectif de ce s\u00e9minaire est d\u2019aborder les principales op\u00e9rations impactant le capital social en les \u00e9tudiant sous les angles fiscaux et comptables. Une approche pratique, bas\u00e9e tant sur les textes de loi que sur l\u2019exp\u00e9rience, sera privil\u00e9gi\u00e9e.<\/p>\n<p>Le programme s\u2019articule comme suit :<\/p>\n<p><strong>Augmentation de capital<\/strong><\/p>\n<ul>\n<li>Aspects fiscaux et comptables au niveau de l\u2019apporteur personne physique ou morale et de la soci\u00e9t\u00e9 b\u00e9n\u00e9ficiant de l\u2019apport\n<ul>\n<li>Quelles diff\u00e9rences entre l\u2019apport en num\u00e9raire et l\u2019apport en nature (immeuble, cr\u00e9ance, parts sociales) ?<\/li>\n<li>Augmentation de capital sans \u00e9mission de nouveaux titres (compte 115)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>R\u00e9duction de capital<\/strong><\/p>\n<ul>\n<li>Aspects fiscaux et comptables au niveau de la soci\u00e9t\u00e9 subissant la r\u00e9duction de capital et ses actionnaires personnes physiques ou morales b\u00e9n\u00e9ficiant du remboursement de capital social<\/li>\n<li>Impact de la motivation de la r\u00e9duction de capital (pertes)<\/li>\n<li>R\u00f4le cl\u00e9 des r\u00e9serves concernant le traitement fiscal de la r\u00e9duction de capital<\/li>\n<\/ul>\n<p><strong>Fusion de soci\u00e9t\u00e9s<\/strong><\/p>\n<ul>\n<li>Aspects fiscaux et comptables au niveau de la soci\u00e9t\u00e9 absorb\u00e9e, de la soci\u00e9t\u00e9 absorbante et des actionnaires personnes physiques ou morales de la soci\u00e9t\u00e9 absorb\u00e9e\n<ul>\n<li>Fusion simplifi\u00e9e (filiale d\u00e9tenue \u00e0 100% par la soci\u00e9t\u00e9 m\u00e8re)<\/li>\n<li>Fusion sans lien de participation entre l\u2019absorbante et l\u2019absorb\u00e9e<\/li>\n<li>Probl\u00e9matiques particuli\u00e8res li\u00e9es aux fusions : droits d\u2019enregistrement en cas de transmission d\u2019immeuble ; report de pertes ; soci\u00e9t\u00e9 en perte absorbant soci\u00e9t\u00e9 b\u00e9n\u00e9ficiaire<\/li>\n<li>Fusion transfrontali\u00e8re<\/li>\n<li>Comment op\u00e9rer une fusion lorsque la filiale absorbe la soci\u00e9t\u00e9 m\u00e8re ?<\/li>\n<li>Fusion et report de pertes : attention aux abus lorsque seule l\u2019absorbante pr\u00e9sente des pertes fiscales<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Scission de soci\u00e9t\u00e9<\/strong><\/p>\n<ul>\n<li>Aspects fiscaux et comptables au niveau de la soci\u00e9t\u00e9 scind\u00e9e, de ses actionnaires personnes physiques ou morales, de la soci\u00e9t\u00e9 b\u00e9n\u00e9ficiant de l\u2019apport partiel d\u2019actif\n<ul>\n<li>Scission avec disparition de la soci\u00e9t\u00e9 scind\u00e9e<\/li>\n<li>Scission avec survivance de la soci\u00e9t\u00e9 scind\u00e9e ou apport partiel d\u2019actif<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Liquidation de soci\u00e9t\u00e9<\/strong><\/p>\n<ul>\n<li>Aspects fiscaux et comptables au niveau de la soci\u00e9t\u00e9 liquid\u00e9e et de ses actionnaires personnes physiques ou morales r\u00e9sidents luxembourgeois\n<ul>\n<li>Mali de liquidation<\/li>\n<li>Liquidation et droits d\u2019enregistrement en cas d\u2019apport d\u2019immeuble<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Transfert de si\u00e8ge du Luxembourg vers l\u2019\u00e9tranger<\/strong><\/p>\n<ul>\n<li>Aspects fiscaux et comptables au niveau de la soci\u00e9t\u00e9 transf\u00e9r\u00e9e, de ses actionnaires personnes physiques ou morales r\u00e9sidents luxembourgeois\n<ul>\n<li>Impact sur les plus-values latentes<\/li>\n<li>Echelonnement du paiement de l\u2019imp\u00f4t<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Autres op\u00e9rations<\/strong><\/p>\n<ul>\n<li>Aspects fiscaux et comptables au niveau de la soci\u00e9t\u00e9 et de ses actionnaires personnes physiques ou morales\n<ul>\n<li>Rachat de classes d\u2019actions \/ liquidation partielle<\/li>\n<li>Rachat et annulation d\u2019actions propres par la soci\u00e9t\u00e9<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1631571741156{padding-right: 20px !important;padding-left: 20px !important;background-color: #c9ec51 !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_row_inner][vc_column_inner][vc_column_text]<strong>Public cible<\/strong><br \/>\nComptables, fiscalistes, dirigeants d\u2019entreprise<\/p>\n<p>Chaque participant re\u00e7oit un support \u00e9crit[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner el_class=\u00a0\u00bbcenterSmartphone\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Le mardi<\/strong><strong><br \/>\n26 mars 2024<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=\u00a0\u00bbhorairesRight\u00a0\u00bb width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<\/p>\n<p style=\"text-align: right;\"><strong>9h00 &#8211; 9h30 :<\/strong> Petit-d\u00e9jeuner<br \/>\n<strong>9h30 &#8211; 12h30 :<\/strong> S\u00e9minaire<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner el_class=\u00a0\u00bbcenterSmartphone\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1694513489719{margin-bottom: 10px !important;}\u00a0\u00bb]<strong>495 \u20ac HTVA<\/strong>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1692360276174{margin-bottom: 10px !important;}\u00a0\u00bb]<span style=\"font-size: 10pt;\">Inscription(s) suppl\u00e9mentaire(s) de la m\u00eame soci\u00e9t\u00e9 : &#8211; 20 %<br \/>\nFormation \u00e9ligible au co-financement<\/span>[\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=\u00a0\u00bbleftSmartphone\u00a0\u00bb width=\u00a0\u00bb1\/2&Prime;][vc_btn title=\u00a0\u00bbinscrivez-vous ici\u00a0\u00bb style=\u00a0\u00bbflat\u00a0\u00bb color=\u00a0\u00bbblack\u00a0\u00bb align=\u00a0\u00bbright\u00a0\u00bb link=\u00a0\u00bburl:http%3A%2F%2Fptb.ovh%2Fbakertilly%2Fformulaire-seminaires%2F|title:inscrivez-vous%20ici||\u00a0\u00bb el_class=\u00a0\u00bbbuttonSeminaires\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner][vc_column_text]<span style=\"font-size: 10pt;\">S\u00e9minaire organis\u00e9 par Baker Tilly Luxembourg Training S.A., organisme de formation professionnelle continue, n\u00b0 agr\u00e9ment : 10016531 \/ 3<\/span><\/p>\n<p><span style=\"font-size: 10pt;\">En cas d\u2019absence et sans avis pr\u00e9alable 24h avant la date du s\u00e9minaire, la totalit\u00e9 des frais de participation sera due. Un autre participant de la m\u00eame entreprise \/ du m\u00eame groupe pourra toutefois remplacer sans pr\u00e9avis la personne absente.<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1675758730770{margin-top: 10px !important;padding-top: 0px !important;background-color: #ffffff !important;}\u00a0\u00bb][vc_column css=\u00a0\u00bb.vc_custom_1660895339744{padding-top: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6734&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb onclick=\u00a0\u00bbcustom_link\u00a0\u00bb link=\u00a0\u00bbhttps:\/\/ptb.ovh\/bakertilly\/bakertilly-1er-semestre-2024-planning-des-seminaires\/\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578007483998{background-color: #1c2123 !important;}\u00a0\u00bb el_id=\u00a0\u00bbfooterExperts\u00a0\u00bb][vc_column][vc_single_image image=\u00a0\u00bb883&Prime; 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