{"id":29397,"date":"2020-06-06T08:00:00","date_gmt":"2020-06-06T06:00:00","guid":{"rendered":"https:\/\/groupe-canopee.yellowtie.fr\/?p=29397"},"modified":"2024-11-08T16:13:42","modified_gmt":"2024-11-08T15:13:42","slug":"le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite","status":"publish","type":"post","link":"https:\/\/groupe-canopee.fr\/en\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/","title":{"rendered":"Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"29397\" class=\"elementor elementor-29397\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23008d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23008d4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e2a3fb1\" data-id=\"e2a3fb1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-932654a elementor-widget elementor-widget-text-editor\" data-id=\"932654a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Nous allons dans un premier temps rappeler le panorama juridique, social et fiscal de la S<\/span><span data-contrast=\"auto\">EL\u00a0<\/span><span data-contrast=\"auto\">de mani\u00e8re synth\u00e9tique en soul<\/span><span data-contrast=\"auto\">i<\/span><span data-contrast=\"auto\">gnant les avantages et inco<\/span><span data-contrast=\"auto\">n<\/span><span data-contrast=\"auto\">v\u00e9nients de cette forme juridique. Nous aborderons enfin l\u2019opportunit\u00e9 de<\/span><span data-contrast=\"auto\">\u00a0c\u00e9der sa patien<\/span><span data-contrast=\"auto\">t\u00e8le \u00e0 soi m\u00eame \u00e0 travers une SEL.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><h2>Panorama juridique<\/h2><p><span data-contrast=\"auto\">L\u2019objet social d\u2019une SEL r\u00e9side dans l\u2019exercice d\u2019une profession lib\u00e9rale soumise \u00e0 un statu<\/span><span data-contrast=\"auto\">t<\/span><span data-contrast=\"auto\">\u00a0l\u00e9gislatif ou r\u00e9glementaire. C\u2019est une personne morale qui devra proc\u00e9der\u00a0<\/span><span data-contrast=\"auto\">le cas \u00e9ch\u00e9ant\u00a0<\/span><span data-contrast=\"auto\">\u00e0 son inscription\u00a0<\/span><span data-contrast=\"auto\">au\u00a0<\/span><span data-contrast=\"auto\">tableau de l\u2019ordre.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">3 formes juridiques peuvent \u00eatre utilis\u00e9es\u202f:\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><ul><li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">La SELARL<\/span><span data-contrast=\"auto\">\u00a0\/ SELURL\u00a0<\/span><span data-contrast=\"auto\">: le g\u00e9rant majoritaire a les pleins pouvoirs\u202f;\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">La S<\/span><span data-contrast=\"auto\">E<\/span><span data-contrast=\"auto\">LAFA<\/span><span data-contrast=\"auto\">\u202f: les r\u00e8gles de gouvernance, de quorum et de major<\/span><span data-contrast=\"auto\">it\u00e9<\/span><span data-contrast=\"auto\">\u00a0sont r\u00e9gies par la loi de juillet 1966\u202f;\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">La S<\/span><span data-contrast=\"auto\">E<\/span><span data-contrast=\"auto\">LAS<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">: Forme juridique tr\u00e8s souple don<\/span><span data-contrast=\"auto\">t<\/span><span data-contrast=\"auto\">\u00a0les statu<\/span><span data-contrast=\"auto\">t<\/span><span data-contrast=\"auto\">s fixent notamment les modalit\u00e9s de la gouvernance.\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">Il n\u2019y a pas de capital social minimum requis. Attention toutefois au taux de d\u00e9tention et droits de vote qui, pour certaines professions (experts-comptables, architectes, m\u00e9decins\u2026) pr\u00e9voient des r\u00e8gles capitalistiques sp\u00e9cifiques.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-59c24bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59c24bc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1495e2\" data-id=\"e1495e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b3dc032 elementor-widget elementor-widget-heading\" data-id=\"b3dc032\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Avantages et inconv\u00e9nients d\u2019une SEL\u00a0sur le plan juridique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c96d5ce elementor-widget elementor-widget-image\" data-id=\"c96d5ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"329\" src=\"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/sel-tab2.png\" class=\"attachment-full size-full wp-image-31242\" alt=\"\" srcset=\"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/sel-tab2.png 768w, https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/sel-tab2-300x129.png 300w, https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/sel-tab2-18x8.png 18w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-efdd3d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efdd3d1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6706aca\" data-id=\"6706aca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef908cc elementor-widget elementor-widget-text-editor\" data-id=\"ef908cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Panorama social\u00a0<\/h2><p><span data-contrast=\"auto\">En lib\u00e9ral (BNC, d\u00e9claration 2035), votr<\/span><span data-contrast=\"auto\">e b\u00e9n\u00e9fice r\u00e9sulte de la diff\u00e9r<\/span><span data-contrast=\"auto\">ence entre vos encaissements et vos d\u00e9penses corrig\u00e9es notamment des amortissements.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Le b\u00e9n\u00e9fice pr\u00e9cit\u00e9 subi et non g\u00e9r\u00e9 par le pratici<\/span><span data-contrast=\"auto\">en<\/span><span data-contrast=\"auto\">\u00a0est int\u00e9gralement soumis aux charges sociales sans consid\u00e9ration de ses pr\u00e9l\u00e8vements<\/span><span data-contrast=\"auto\">\u00a0effectifs, des \u00e9ventuel<\/span><span data-contrast=\"auto\">s investissements mat\u00e9riels, remboursement d\u2019emp<\/span><span data-contrast=\"auto\">runt et le cas \u00e9ch\u00e9ant de l\u2019\u00e9vol<\/span><span data-contrast=\"auto\">ution de son besoin en fonds de roulement.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">En outre, la r\u00e9gularisation des cotisations sociales intervient 12 mois plus tard entra\u00eenant parfois des difficult\u00e9s financi\u00e8res\u00a0<\/span><span data-contrast=\"auto\">inh\u00e9<\/span><span data-contrast=\"auto\">rentes \u00e0 un niveau de b\u00e9n\u00e9fice fiscal\u00a0<\/span><span data-contrast=\"auto\">pr\u00e9sentant<\/span><span data-contrast=\"auto\">\u00a0de fortes variations selon les ann\u00e9es.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Dans le cas d\u2019une SELARL, le syst\u00e8me de couverture est similaire \u00e0 celui d\u2019une profession lib\u00e9rale. La principale diff\u00e9rence r\u00e9side dans l\u2019assiette des cotisations sociales.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe9fb2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe9fb2a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-abf63a9\" data-id=\"abf63a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f22c114 elementor-widget elementor-widget-heading\" data-id=\"f22c114\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Avantages et inconv\u00e9nients d\u2019une SEL\u00a0sur le plan social<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aafd53e elementor-widget elementor-widget-image\" data-id=\"aafd53e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"763\" height=\"372\" src=\"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/sel-tab1.png\" class=\"attachment-full size-full wp-image-31243\" alt=\"\" srcset=\"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/sel-tab1.png 763w, https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/sel-tab1-300x146.png 300w, https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/sel-tab1-18x9.png 18w\" sizes=\"(max-width: 763px) 100vw, 763px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14b4e78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14b4e78\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-569c2bd\" data-id=\"569c2bd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef551b5 elementor-widget elementor-widget-text-editor\" data-id=\"ef551b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Panorama fiscal\u00a0<\/h2><p><span data-contrast=\"auto\">Le r\u00e9gime BNC appara\u00eet comme confiscatoire pour les praticiens. En effet, le taux de charges sociales\u00a0<\/span><span data-contrast=\"auto\">(50%) a<\/span><span data-contrast=\"auto\">jout\u00e9 \u00e0 la tranche marginale d\u2019im<\/span><span data-contrast=\"auto\">position sur le revenu\u00a0<\/span><span data-contrast=\"auto\">est appliqu\u00e9 sur l\u2019int\u00e9gralit\u00e9 du r\u00e9sultat fiscal de la 2035.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Lors d\u2019un exercice en SEL, il est possible\u00a0<\/span><span data-contrast=\"auto\">d\u2019arbitrer son mode de r\u00e9mun\u00e9ration entre\u202f:\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><ul><li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Une r\u00e9mun\u00e9ration li\u00e9e \u00e0 son travail d\u00e9ductible fiscalement et b\u00e9n\u00e9ficiant d\u2019un abattement forfaitaire de 10% (contre 0% pour les BNC).<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"-\" data-font=\"Calibri\" data-listid=\"1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Une r\u00e9mun\u00e9ration en capital (dividendes) assujetti \u00e0 la Flat tax de 30%<\/span><span data-contrast=\"auto\">\u00a0(<\/span><i><span data-contrast=\"auto\">principalement pour les SELAS et SELAFA<\/span><\/i><span data-contrast=\"auto\">)<\/span><span data-contrast=\"auto\">. Il convient toutefois de pr\u00e9ciser q<\/span><span data-contrast=\"auto\">ue les dividendes\u00a0<\/span><span data-contrast=\"auto\">des SELARL et SELURL\u00a0<\/span><span data-contrast=\"auto\">sont assujettis aux cotisatio<\/span><span data-contrast=\"auto\">n<\/span><span data-contrast=\"auto\">s sociales selon des modalit\u00e9s particuli\u00e8res.\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">En dernier lieu, le r\u00e9sultat fiscal de la SEL est taxable \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s au taux de 15% jusqu\u2019\u00e0 38\u202f120\u20ac puis 28% au-del\u00e0<\/span><span data-contrast=\"auto\">\u00a0(<\/span><i><span data-contrast=\"auto\">taux port\u00e9 progressivement \u00e0 25% \u00e0 compter de\u00a0<\/span><\/i><i><span data-contrast=\"auto\">2022<\/span><\/i><span data-contrast=\"auto\">)<\/span><span data-contrast=\"auto\">. Les \u00e9ventuels d\u00e9ficits fiscaux sont reportables ind\u00e9finiment sur les futurs b\u00e9n\u00e9fices fiscaux.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">En synth\u00e8se, la fiscal<\/span><span data-contrast=\"auto\">i<\/span><span data-contrast=\"auto\">t\u00e9 applicable au praticien\u00a0<\/span><span data-contrast=\"auto\">en SEL\u00a0<\/span><span data-contrast=\"auto\">s\u2019applique uniquement sur les\u00a0<\/span><span data-contrast=\"auto\">sommes re\u00e7ues<\/span><span data-contrast=\"auto\">\u00a0(<\/span><i><span data-contrast=\"auto\">salaires et dividendes<\/span><\/i><span data-contrast=\"auto\">)<\/span><span data-contrast=\"auto\">, mais en aucun cas sur un r\u00e9sultat fiscal qui ne se traduit pas toujours par des disponibilit\u00e9s \u00e9quivalentes\u2026<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><h2>La vente \u00e0 soi-m\u00eame de sa patient\u00e8le\u202f: le saut vers la libert\u00e9\u202f?<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/h2><p><span data-contrast=\"auto\">Les professions lib\u00e9rales <\/span><span data-contrast=\"auto\">notamment\u00a0<\/span><span data-contrast=\"auto\">m\u00e9dicales et para m\u00e9dicales\u00a0<\/span><span data-contrast=\"auto\">\u00e9prouvent aujourd\u2019hui de r\u00e9elles difficult\u00e9s \u00e0 c\u00e9der leur patient\u00e8le au moment de leur d\u00e9part \u00e0 la retraite. La valorisation tr\u00e8s faible<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">de la patient\u00e8le qui en d\u00e9coule ou l\u2019absence de successeur militent pour un passage en SEL via une op\u00e9ration de cession \u00e0 soi-m\u00eame de patient\u00e8le. Le montage juridique, fiscal et financier consiste \u00e0 c\u00e9der sa propre patient\u00e8le \u00e0 une SEL d\u00e9tenue par le praticien qui pr\u00e9alablement<\/span><span data-contrast=\"auto\">, aura souscrit un emprunt pour tout ou partie de la valeur de sa patient\u00e8le major\u00e9e des immobilisations n\u00e9cessaires \u00e0 l\u2019activit\u00e9 profes<\/span><span data-contrast=\"auto\">s<\/span><span data-contrast=\"auto\">ionnelle. Cette op\u00e9ration permet de g\u00e9n\u00e9rer d\u2019importantes liquidit\u00e9s pour le praticien tout en b\u00e9n\u00e9ficiant d\u2019une fiscalit\u00e9 \u00e0 tau<\/span><span data-contrast=\"auto\">x<\/span><span data-contrast=\"auto\">\u00a0r\u00e9duit de 30%.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Le principal inconv\u00e9nient r\u00e9side dans les droits d\u2019enregistrements li\u00e9s \u00e0 l\u2019achat de la patient\u00e8le (<\/span><i><span data-contrast=\"auto\">de 3<\/span><\/i><i><span data-contrast=\"auto\">% \u00e0 partir de 23 K\u20ac<\/span><\/i><i><span data-contrast=\"auto\">\u00a0<\/span><\/i><i><span data-contrast=\"auto\">puis\u00a0<\/span><\/i><i><span data-contrast=\"auto\">5%\u00a0<\/span><\/i><i><span data-contrast=\"auto\">au del\u00e0 de 200 K\u20ac<\/span><\/i><span data-contrast=\"auto\">)<\/span><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><a href=\"https:\/\/groupe-canopee.fr\/en\/contact\/\"><span data-contrast=\"auto\">Il sera opportun de se rapprocher\u00a0<\/span><span data-contrast=\"auto\">du Cabinet CANOP\u00c9E CONSULTING<\/span><\/a><span data-contrast=\"auto\">\u00a0pour r\u00e9aliser un tel montage. En effet, pour \u00e9viter l\u2019application de la th\u00e9orie de l\u2019abus de droit<\/span><span data-contrast=\"auto\">, il sera n\u00e9cessaire de r\u00e9pondre \u00e0 des motivations bien particuli\u00e8res<\/span><span data-contrast=\"auto\">\u00a0(<\/span><i><span data-contrast=\"auto\">transmission, r\u00e9organisation patrimoniale, int\u00e9gration d\u2019un nouvel associ\u00e9,<\/span><\/i><span data-contrast=\"auto\">..<\/span><span data-contrast=\"auto\">).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Les avantages\u00a0<\/span><span data-contrast=\"auto\">fiscaux, sociaux et financiers\u00a0<\/span><span data-contrast=\"auto\">consacr\u00e9s par la SEL et le m\u00e9canisme l\u00e9galiste de vente \u00e0 soi-m\u00eame expliquent tr\u00e8s largement l\u2019exploitation d\u00e9<\/span><span data-contrast=\"auto\">sormais major<\/span><span data-contrast=\"auto\">itaire sous cette forme juridique d\u2019exploitation de vos activit\u00e9s lib\u00e9rales.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Le<\/span><span data-contrast=\"auto\">\u00a0Cabinet\u00a0<\/span><span data-contrast=\"auto\">CANOP\u00c9E CONSULTING\u00a0<\/span><span data-contrast=\"auto\">poss\u00e8de depuis de<\/span><span data-contrast=\"auto\">\u00a0nombreuses ann\u00e9es\u00a0<\/span><span data-contrast=\"auto\">une solide exp\u00e9rience pour vous accompagner du\u00a0<\/span><span data-contrast=\"auto\">diagnostic pr\u00e9alable complet de\u00a0<\/span><span data-contrast=\"auto\">votre<\/span><span data-contrast=\"auto\">\u00a0situation professionnelle et personnelle<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">jusqu\u2019aux formalit\u00e9s juridiques<\/span><span data-contrast=\"auto\">\/ordinales<\/span><span data-contrast=\"auto\">\u00a0et dossier de financement bancaire<\/span><span data-contrast=\"auto\"> visant \u00e0 s\u00e9curiser de mani\u00e8re professionnelle et optimale votre passage en SEL.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>De nombreux professionnels continuent aujourd\u2019hui \u00e0 exploiter leur activit\u00e9 sous forme lib\u00e9rale (BNC). Ce syst\u00e8me comptable et fiscal \u00ab\u202fbasic\u202f\u00bb nous semble antinomique avec les probl\u00e9matiques de transmission \/ cession des cabinets et\/ou le d\u00e9sir l\u00e9gitime des praticiens de vouloir piloter leur r\u00e9mun\u00e9ration \/ fiscalit\u00e9 plut\u00f4t que de la subir. <\/p>","protected":false},"author":1,"featured_media":31240,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[66],"tags":[],"class_list":["post-29397","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f? - Groupe Canop\u00e9e<\/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:\/\/groupe-canopee.fr\/en\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f? - Groupe Canop\u00e9e\" \/>\n<meta property=\"og:description\" content=\"De nombreux professionnels continuent aujourd\u2019hui \u00e0 exploiter leur activit\u00e9 sous forme lib\u00e9rale (BNC). Ce syst\u00e8me comptable et fiscal \u00ab\u202fbasic\u202f\u00bb nous semble antinomique avec les probl\u00e9matiques de transmission \/ cession des cabinets et\/ou le d\u00e9sir l\u00e9gitime des praticiens de vouloir piloter leur r\u00e9mun\u00e9ration \/ fiscalit\u00e9 plut\u00f4t que de la subir.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/groupe-canopee.fr\/en\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/\" \/>\n<meta property=\"og:site_name\" content=\"Groupe Canop\u00e9e\" \/>\n<meta property=\"article:published_time\" content=\"2020-06-06T06:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-08T15:13:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/passage-sel.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"service@yellowtie.fr\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"service@yellowtie.fr\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/\"},\"author\":{\"name\":\"service@yellowtie.fr\",\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/#\\\/schema\\\/person\\\/467a47dbde5188b6358d37e5e917a6c2\"},\"headline\":\"Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f?\",\"datePublished\":\"2020-06-06T06:00:00+00:00\",\"dateModified\":\"2024-11-08T15:13:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/\"},\"wordCount\":919,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/groupe-canopee.fr\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/passage-sel.jpg\",\"articleSection\":[\"Finance\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/\",\"url\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/\",\"name\":\"Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f? - Groupe Canop\u00e9e\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/groupe-canopee.fr\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/passage-sel.jpg\",\"datePublished\":\"2020-06-06T06:00:00+00:00\",\"dateModified\":\"2024-11-08T15:13:42+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/#primaryimage\",\"url\":\"https:\\\/\\\/groupe-canopee.fr\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/passage-sel.jpg\",\"contentUrl\":\"https:\\\/\\\/groupe-canopee.fr\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/passage-sel.jpg\",\"width\":500,\"height\":350},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/groupe-canopee.fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/#website\",\"url\":\"https:\\\/\\\/groupe-canopee.fr\\\/\",\"name\":\"Groupe Canop\u00e9e\",\"description\":\"Expertise comptable &amp; conseil\",\"publisher\":{\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/groupe-canopee.fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/#organization\",\"name\":\"Groupe Canop\u00e9e\",\"url\":\"https:\\\/\\\/groupe-canopee.fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/groupe-canopee.fr\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/canopee-seule-696.jpg\",\"contentUrl\":\"https:\\\/\\\/groupe-canopee.fr\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/canopee-seule-696.jpg\",\"width\":696,\"height\":696,\"caption\":\"Groupe Canop\u00e9e\"},\"image\":{\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/fr.linkedin.com\\\/company\\\/canope-groupe\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/groupe-canopee.fr\\\/#\\\/schema\\\/person\\\/467a47dbde5188b6358d37e5e917a6c2\",\"name\":\"service@yellowtie.fr\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b21d0faaff558c379e02a325d9707f1df9389df7db07c39d54ae8e8a21050d62?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b21d0faaff558c379e02a325d9707f1df9389df7db07c39d54ae8e8a21050d62?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b21d0faaff558c379e02a325d9707f1df9389df7db07c39d54ae8e8a21050d62?s=96&d=mm&r=g\",\"caption\":\"service@yellowtie.fr\"},\"sameAs\":[\"https:\\\/\\\/groupe-canopee.yellowtie.fr\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f? - Groupe Canop\u00e9e","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/groupe-canopee.fr\/en\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/","og_locale":"en_GB","og_type":"article","og_title":"Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f? - Groupe Canop\u00e9e","og_description":"De nombreux professionnels continuent aujourd\u2019hui \u00e0 exploiter leur activit\u00e9 sous forme lib\u00e9rale (BNC). Ce syst\u00e8me comptable et fiscal \u00ab\u202fbasic\u202f\u00bb nous semble antinomique avec les probl\u00e9matiques de transmission \/ cession des cabinets et\/ou le d\u00e9sir l\u00e9gitime des praticiens de vouloir piloter leur r\u00e9mun\u00e9ration \/ fiscalit\u00e9 plut\u00f4t que de la subir.","og_url":"https:\/\/groupe-canopee.fr\/en\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/","og_site_name":"Groupe Canop\u00e9e","article_published_time":"2020-06-06T06:00:00+00:00","article_modified_time":"2024-11-08T15:13:42+00:00","og_image":[{"width":500,"height":350,"url":"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/passage-sel.jpg","type":"image\/jpeg"}],"author":"service@yellowtie.fr","twitter_card":"summary_large_image","twitter_misc":{"Written by":"service@yellowtie.fr","Estimated reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/#article","isPartOf":{"@id":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/"},"author":{"name":"service@yellowtie.fr","@id":"https:\/\/groupe-canopee.fr\/#\/schema\/person\/467a47dbde5188b6358d37e5e917a6c2"},"headline":"Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f?","datePublished":"2020-06-06T06:00:00+00:00","dateModified":"2024-11-08T15:13:42+00:00","mainEntityOfPage":{"@id":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/"},"wordCount":919,"commentCount":0,"publisher":{"@id":"https:\/\/groupe-canopee.fr\/#organization"},"image":{"@id":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/#primaryimage"},"thumbnailUrl":"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/passage-sel.jpg","articleSection":["Finance"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/","url":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/","name":"Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f? - Groupe Canop\u00e9e","isPartOf":{"@id":"https:\/\/groupe-canopee.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/#primaryimage"},"image":{"@id":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/#primaryimage"},"thumbnailUrl":"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/passage-sel.jpg","datePublished":"2020-06-06T06:00:00+00:00","dateModified":"2024-11-08T15:13:42+00:00","breadcrumb":{"@id":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/#primaryimage","url":"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/passage-sel.jpg","contentUrl":"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/05\/passage-sel.jpg","width":500,"height":350},{"@type":"BreadcrumbList","@id":"https:\/\/groupe-canopee.fr\/le-passage-en-societe-dexercice-liberal-sel-mirage-ou-opportunite\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/groupe-canopee.fr\/"},{"@type":"ListItem","position":2,"name":"Le passage en Soci\u00e9t\u00e9 d\u2019Exercice Lib\u00e9ral\u202f(SEL) : Mirage ou opportunit\u00e9\u202f?"}]},{"@type":"WebSite","@id":"https:\/\/groupe-canopee.fr\/#website","url":"https:\/\/groupe-canopee.fr\/","name":"Groupe Canop\u00e9e","description":"Expertise comptable &amp; conseil","publisher":{"@id":"https:\/\/groupe-canopee.fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/groupe-canopee.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/groupe-canopee.fr\/#organization","name":"Groupe Canop\u00e9e","url":"https:\/\/groupe-canopee.fr\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/groupe-canopee.fr\/#\/schema\/logo\/image\/","url":"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/11\/canopee-seule-696.jpg","contentUrl":"https:\/\/groupe-canopee.fr\/wp-content\/uploads\/2024\/11\/canopee-seule-696.jpg","width":696,"height":696,"caption":"Groupe Canop\u00e9e"},"image":{"@id":"https:\/\/groupe-canopee.fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/fr.linkedin.com\/company\/canope-groupe"]},{"@type":"Person","@id":"https:\/\/groupe-canopee.fr\/#\/schema\/person\/467a47dbde5188b6358d37e5e917a6c2","name":"service@yellowtie.fr","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/b21d0faaff558c379e02a325d9707f1df9389df7db07c39d54ae8e8a21050d62?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b21d0faaff558c379e02a325d9707f1df9389df7db07c39d54ae8e8a21050d62?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b21d0faaff558c379e02a325d9707f1df9389df7db07c39d54ae8e8a21050d62?s=96&d=mm&r=g","caption":"service@yellowtie.fr"},"sameAs":["https:\/\/groupe-canopee.yellowtie.fr"]}]}},"_links":{"self":[{"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/posts\/29397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/comments?post=29397"}],"version-history":[{"count":1,"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/posts\/29397\/revisions"}],"predecessor-version":[{"id":31244,"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/posts\/29397\/revisions\/31244"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/media\/31240"}],"wp:attachment":[{"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/media?parent=29397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/categories?post=29397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/groupe-canopee.fr\/en\/wp-json\/wp\/v2\/tags?post=29397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}