{"id":8543,"date":"2025-08-22T15:33:25","date_gmt":"2025-08-22T13:33:25","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=8543"},"modified":"2025-09-01T14:40:40","modified_gmt":"2025-09-01T12:40:40","slug":"bakertilly-seminaire-07-10-2025-impacts-fiscaux-et-comptables-des-operations-sur-capital","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-seminaire-07-10-2025-impacts-fiscaux-et-comptables-des-operations-sur-capital\/","title":{"rendered":"BAKERTILLY &#8211; S\u00e9minaire &#8211; 07\/10\/2025 &#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_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1756729906204{margin-bottom: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb8544&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1756720122644{margin-bottom: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1755867431840{margin-top: 0px !important;padding-top: 20px !important;padding-right: 30px !important;padding-bottom: 40px !important;padding-left: 30px !important;background-color: #BEEF00 !important;}\u00a0\u00bb el_id=\u00a0\u00bbtitleHeader\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb2\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1756719834949{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\" style=\"font-size: 40px;\"><strong class=\"CarnacBold\">Impacts fiscaux et comptables<br \/>\ndes op\u00e9rations sur capital<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbintervenants\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690606861{padding-top: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1756719904512{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenante<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #c9ec51;\">Delphine L\u00e9v\u00eaque<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #c9ec51;\">Deichtmann<\/span>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1756719915357{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenante<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #c9ec51;\">Laura<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #c9ec51;\">Poncin<\/span>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688490711{margin-bottom: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688511854{padding-top: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688582823{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688625105{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#C9EC51&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688536298{padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1756720918398{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]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>&nbsp;<\/p>\n<p>Le programme s\u2019articule comme suit :<\/p>\n<ul>\n<li><strong>Augmentation de capital<\/strong><br \/>\nAspects fiscaux et comptables au niveau de l\u2019apporteur personne physique ou morale et de la soci\u00e9t\u00e9 b\u00e9n\u00e9ficiant de l\u2019apport<\/p>\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<li><strong>R\u00e9duction de capital<\/strong><br \/>\nAspects 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<\/p>\n<ul>\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<\/li>\n<li><strong>Fusion de soci\u00e9t\u00e9s<\/strong><br \/>\nAspects 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<\/p>\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<li><strong>Scission de soci\u00e9t\u00e9<\/strong><br \/>\nAspects 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<\/p>\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<li><strong>Liquidation de soci\u00e9t\u00e9<\/strong><br \/>\nAspects fiscaux et comptables au niveau de la soci\u00e9t\u00e9 liquid\u00e9e et de ses actionnaires personnes physiques ou morales r\u00e9sidents luxembourgeois<\/p>\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<li><strong>Transfert de si\u00e8ge du Luxembourg vers l\u2019\u00e9tranger<\/strong><br \/>\nAspects fiscaux et comptables au niveau de la soci\u00e9t\u00e9 transf\u00e9r\u00e9e, de ses actionnaires personnes physiques ou morales r\u00e9sidents luxembourgeois<\/p>\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<li><strong>Autres op\u00e9rations<\/strong><br \/>\nAspects fiscaux et comptables au niveau de la soci\u00e9t\u00e9 et de ses actionnaires personnes physiques ou morales<\/p>\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_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688650129{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#C9EC51&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7240&Prime; img_size=\u00a0\u00bb74&#215;40&Prime; css=\u00a0\u00bb.vc_custom_1724689554522{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1724688400383{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 20px;\"><strong>Public cible<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1756720134647{margin-bottom: 0px !important;}\u00a0\u00bb]Comptables, fiscalistes, dirigeants d\u2019entreprise[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688701837{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1736166749401{padding-top: 40px !important;padding-right: 15px !important;padding-left: 15px !important;}\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_single_image image=\u00a0\u00bb7239&Prime; img_size=\u00a0\u00bb53&#215;50&Prime; css=\u00a0\u00bb.vc_custom_1724689549360{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1756720147457{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 18px;\"><strong><span style=\"font-size: 20px;\">Mardi, 7 octobre 2025<\/span><br \/>\n<span style=\"font-size: 20px;\">495 \u20ac HTVA<\/span><br \/>\n<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1756720165018{margin-bottom: 5px !important;}\u00a0\u00bb]9h00 &#8211; 9h30 : Petit-d\u00e9jeuner<br \/>\n9h30 &#8211; 12h30 : S\u00e9minaire[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbbuttonsInscriptionOthers\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724689387114{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724689393168{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb gap=\u00a0\u00bb35&Prime; css=\u00a0\u00bb.vc_custom_1724689455639{padding-top: 0px !important;padding-bottom: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime; css=\u00a0\u00bb.vc_custom_1724689656293{padding-top: 0px !important;padding-bottom: 15px !important;border-color: #95979D !important;}\u00a0\u00bb][vc_btn title=\u00a0\u00bbInscrivez-vous ici\u00a0\u00bb style=\u00a0\u00bboutline-custom\u00a0\u00bb outline_custom_color=\u00a0\u00bb#C9EC51&Prime; outline_custom_hover_background=\u00a0\u00bb#C9EC51&Prime; shape=\u00a0\u00bbsquare\u00a0\u00bb size=\u00a0\u00bblg\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724689523733{margin-top: 0px !important;margin-bottom: 0px !important;}\u00a0\u00bb link=\u00a0\u00bburl:https%3A%2F%2Fptb.ovh%2Fbakertilly%2Fformulaire-seminaires%2F|title:BAKERTILLY%20%E2%80%93%20formulaire%20s%C3%A9minaires|target:_blank\u00a0\u00bb el_class=\u00a0\u00bbbuttonLinked buttonLinkedSeminaires CarnacBold\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime; css=\u00a0\u00bb.vc_custom_1756720179596{padding-top: 0px !important;padding-bottom: 15px !important;border-color: #95979D !important;}\u00a0\u00bb][vc_btn title=\u00a0\u00bbVoir nos autres s\u00e9minaires\u00a0\u00bb style=\u00a0\u00bboutline-custom\u00a0\u00bb outline_custom_color=\u00a0\u00bb#C9EC51&Prime; outline_custom_hover_background=\u00a0\u00bb#C9EC51&Prime; shape=\u00a0\u00bbsquare\u00a0\u00bb size=\u00a0\u00bblg\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1756723364633{margin-top: 0px !important;margin-bottom: 0px !important;}\u00a0\u00bb link=\u00a0\u00bburl:https%3A%2F%2Fptb.ovh%2Fbakertilly%2Fbakertilly-2eme-semestre-2025-planning-des-seminaires%2F|title:BAKERTILLY%20%E2%80%93%202eme%20semestre%202025%20%E2%80%93%20Planning%20des%20s%C3%A9minaires|target:_blank\u00a0\u00bb el_class=\u00a0\u00bbbuttonLinked buttonLinkedSeminaires CarnacBold\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724372383462{padding-top: 20px !important;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_row_inner][vc_column_inner][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<span style=\"font-size: 14px;\">Chaque participant re\u00e7oit un support \u00e9crit.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px;\">Inscription(s) suppl\u00e9mentaire(s) de la m\u00eame soci\u00e9t\u00e9 : &#8211; 20 %<\/span><br \/>\n<span style=\"font-size: 14px;\">Formation \u00e9ligible au co-financement<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px;\">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>&nbsp;<\/p>\n<p><span style=\"font-size: 14px;\">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. 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