{"id":10229,"date":"2026-04-09T15:08:51","date_gmt":"2026-04-09T14:08:51","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=10229"},"modified":"2026-04-09T15:24:07","modified_gmt":"2026-04-09T14:24:07","slug":"eu-inc-une-nouvelle-forme-de-societe-europeenne-en-preparation","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/eu-inc-une-nouvelle-forme-de-societe-europeenne-en-preparation\/","title":{"rendered":"EU Inc. : une nouvelle forme de soci\u00e9t\u00e9 europ\u00e9enne en pr\u00e9paration"},"content":{"rendered":"<h2><strong>Qu\u2019est-ce que l\u2019EU Inc., exactement ?<\/strong><\/h2>\n<p>Selon la proposition de la Commission, l\u2019EU Inc. deviendrait une nouvelle forme de soci\u00e9t\u00e9 europ\u00e9enne offrant aux entrepreneurs un v\u00e9ritable choix : ceux qui le souhaitent pourraient \u00eatre actifs dans les 27 \u00c9tats membres au moyen d\u2019une forme juridique unique, sans devoir se conformer \u00e0 chaque fois aux r\u00e8gles nationales de droit des soci\u00e9t\u00e9s.<\/p>\n<p>Les principales caract\u00e9ristiques :<\/p>\n<ul>\n<li><strong>Constitution num\u00e9rique rapide :<\/strong> enregistrement en moins de 48 heures, pour moins de 100 \u20ac, sans capital social minimum.<\/li>\n<li><strong>Transmission unique des informations :<\/strong> les donn\u00e9es de l\u2019entreprise ne sont communiqu\u00e9es qu\u2019une seule fois via une plateforme centrale de l\u2019UE.<\/li>\n<li><strong>Enti\u00e8rement num\u00e9rique :<\/strong> toutes les proc\u00e9dures se d\u00e9roulent en ligne tout au long du cycle de vie de la soci\u00e9t\u00e9.<\/li>\n<li><strong>Attrayante pour les investisseurs :<\/strong> les formalit\u00e9s physiques lors des transferts d\u2019actions disparaissent ; les proc\u00e9dures de financement se feraient d\u00e9sormais enti\u00e8rement en ligne.<\/li>\n<li><strong>Flexibilit\u00e9 des actions :<\/strong> possibilit\u00e9 d\u2019\u00e9mettre diff\u00e9rentes cat\u00e9gories d\u2019actions, assorties de droits \u00e9conomiques et\/ou de vote distincts. Cette possibilit\u00e9 est d\u00e9j\u00e0 pr\u00e9vue par le droit belge des soci\u00e9t\u00e9s pour la BV, la CV et la NV.<\/li>\n<li><strong>Proc\u00e9dures d\u2019insolvabilit\u00e9 simplifi\u00e9es :<\/strong> les soci\u00e9t\u00e9s EU Inc. auraient acc\u00e8s \u00e0 des proc\u00e9dures de liquidation enti\u00e8rement num\u00e9riques, permettant aux start-up innovantes de tester plus facilement diff\u00e9rentes id\u00e9es et, si n\u00e9cessaire, de red\u00e9marrer.<\/li>\n<\/ul>\n<h2><strong>De la fragmentation \u00e0 un cadre europ\u00e9en unique<\/strong><\/h2>\n<p>La raison d\u2019\u00eatre de l\u2019EU Inc. est que l\u2019expansion transfrontali\u00e8re au sein de l\u2019Union europ\u00e9enne s\u2019accompagne aujourd\u2019hui d\u2019une complexit\u00e9 juridique importante. Avec 27 syst\u00e8mes juridiques nationaux et plus de 60 formes de soci\u00e9t\u00e9s, l\u2019entr\u00e9e dans un autre \u00c9tat membre n\u00e9cessite \u00e0 chaque fois de nouveaux conseils juridiques locaux ainsi que la cr\u00e9ation d\u2019une entit\u00e9 distincte. Le FMI estime que cette fragmentation juridique \u00e9quivaut \u00e0 une barri\u00e8re commerciale correspondant \u00e0 un tarif moyen de 44 %.<\/p>\n<p>L\u2019EU Inc. constitue la r\u00e9ponse centrale de la Commission \u00e0 ces d\u00e9fis. Un r\u00e8glement pr\u00e9voirait un cadre r\u00e9glementaire unique et harmonis\u00e9, afin que les entreprises n\u2019aient plus \u00e0 se frayer un chemin dans une multitude de r\u00e9gimes nationaux.<\/p>\n<h2><strong>Traitement identique dans chaque \u00c9tat membre<\/strong><\/h2>\n<p>La proposition pr\u00e9voit une \u00ab liste noire \u00bb de pratiques nationales interdites : une soci\u00e9t\u00e9 EU Inc. doit \u00eatre trait\u00e9e dans chaque \u00c9tat membre exactement comme une soci\u00e9t\u00e9 constitu\u00e9e localement. Les \u00c9tats membres ne peuvent imposer aucune exigence suppl\u00e9mentaire du seul fait du caract\u00e8re supranational de l\u2019EU Inc.<\/p>\n<h2><strong>Une seconde chance pour la forme de soci\u00e9t\u00e9 europ\u00e9enne<\/strong><\/h2>\n<p>L\u2019id\u00e9e d\u2019une forme de soci\u00e9t\u00e9 europ\u00e9enne n\u2019est pas nouvelle. La Societas Europaea (<em>SE<\/em>), introduite en 2001 et \u00e9galement reprise en droit belge des soci\u00e9t\u00e9s, n\u2019a jamais r\u00e9ellement rencontr\u00e9 le succ\u00e8s escompt\u00e9. Pour de nombreuses questions, elle renvoyait au droit national de l\u2019\u00c9tat membre du si\u00e8ge, ce qui vidait largement de sa substance l\u2019uniformit\u00e9 promise. En outre, sa constitution exigeait un capital social minimum de 120 000 \u20ac ainsi qu\u2019une soci\u00e9t\u00e9 existante dans au moins deux \u00c9tats membres \u2014 des seuils trop \u00e9lev\u00e9s pour les d\u00e9butants et les PME.<\/p>\n<h2><strong>Points d\u2019attention : aspects fiscaux et sociaux<\/strong><\/h2>\n<p>L\u2019EU Inc. vise une harmonisation du droit des soci\u00e9t\u00e9s, sans pr\u00e9judice du droit fiscal et des l\u00e9gislations nationales du travail et de la s\u00e9curit\u00e9 sociale. Le choix du pays de constitution reste pertinent sur le plan fiscal : les questions relatives \u00e0 l\u2019\u00e9tablissement stable, aux prix de transfert, aux retenues \u00e0 la source, aux contrats de travail individuels, aux r\u00e9mun\u00e9rations et conditions de travail, ainsi qu\u2019aux cotisations de s\u00e9curit\u00e9 sociale, demeurent r\u00e9gies par la l\u00e9gislation de l\u2019\u00c9tat membre de constitution.<\/p>\n<h2><strong>Qu\u2019est-ce que cela signifie concr\u00e8tement pour vous ?<\/strong><\/h2>\n<p>\u00c0 ce stade, l\u2019EU Inc. n\u2019est pas encore une r\u00e9alit\u00e9. La proposition est d\u00e9sormais examin\u00e9e par le Parlement europ\u00e9en et le Conseil, avec l\u2019objectif explicite de parvenir \u00e0 un accord d\u2019ici la fin 2026. Si la proposition est adopt\u00e9e dans sa forme actuelle, elle offrirait des opportunit\u00e9s concr\u00e8tes : une entr\u00e9e plus rapide sur de nouveaux march\u00e9s, des co\u00fbts de (constitution) plus faibles et un r\u00e9cit simplifi\u00e9 \u00e0 destination des investisseurs (internationaux).<\/p>\n<p>Nous suivons cette proposition et vous tiendrons inform\u00e9(e) des \u00e9volutions \u00e0 venir.<\/p>\n<p>Vous avez des questions sur ce que l\u2019EU Inc. pourrait signifier pour votre entreprise ? N\u2019h\u00e9sitez pas \u00e0 nous <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">contacter<\/a>.<\/p>\n<p>Auteur : Azeddine El Bastani<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 18 mars 2026, la Commission europ\u00e9enne a adopt\u00e9 une proposition de r\u00e8glement europ\u00e9en cr\u00e9ant une toute nouvelle forme de soci\u00e9t\u00e9 : l\u2019\u00ab EU Inc. \u00bb. La proposition est ambitieuse : une forme juridique enti\u00e8rement num\u00e9rique et facile d\u2019acc\u00e8s, permettant \u00e0 tout entrepreneur \u2014 du d\u00e9butant \u00e0 la scale-up \u2014 d\u2019exercer ais\u00e9ment ses activit\u00e9s dans les 27 \u00c9tats membres.<br \/>\nQu\u2019y a-t-il sur la table, et qu\u2019est-ce que cela implique concr\u00e8tement pour vous en tant qu\u2019entrepreneur ?<\/p>\n","protected":false},"author":2,"featured_media":10233,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[109,228],"class_list":["post-10229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-accountancy-fr","tag-legal-fr-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>EU Inc. : une nouvelle forme de soci\u00e9t\u00e9 europ\u00e9enne en pr\u00e9paration | PKF BOFIDI<\/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:\/\/pkfbofidi.com\/fr\/eu-inc-une-nouvelle-forme-de-societe-europeenne-en-preparation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EU Inc. : une nouvelle forme de soci\u00e9t\u00e9 europ\u00e9enne en pr\u00e9paration\" \/>\n<meta property=\"og:description\" content=\"Le 18 mars 2026, la Commission europ\u00e9enne a adopt\u00e9 une proposition de r\u00e8glement europ\u00e9en cr\u00e9ant une toute nouvelle forme de soci\u00e9t\u00e9 : l\u2019\u00ab EU Inc. \u00bb. 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