{"id":9772,"date":"2026-02-09T12:26:19","date_gmt":"2026-02-09T11:26:19","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=9772"},"modified":"2026-02-09T12:26:20","modified_gmt":"2026-02-09T11:26:20","slug":"la-fusion-simplifiee-entre-societes-soeurs-moins-de-formalites-et-fiscalement-neutre","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/la-fusion-simplifiee-entre-societes-soeurs-moins-de-formalites-et-fiscalement-neutre\/","title":{"rendered":"La fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs : moins de formalit\u00e9s et fiscalement neutre"},"content":{"rendered":"<p>Le l\u00e9gislateur pr\u00e9voit en effet des trajectoires de fusion simplifi\u00e9es pour les soci\u00e9t\u00e9s \u00e9troitement li\u00e9es. L\u2019une de ces trajectoires est la fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs. Depuis fin 2025, cette forme de fusion peut \u00e9galement \u00eatre r\u00e9alis\u00e9e de mani\u00e8re fiscalement neutre, tout comme la plus connue fusion m\u00e8re fille silencieuse (100 %). Cela fait de la fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs un instrument particuli\u00e8rement pertinent, notamment lors de r\u00e9organisations au sein d\u2019un m\u00eame groupe de soci\u00e9t\u00e9s.<\/p>\n<h2>Que faut il entendre par fusion entre soci\u00e9t\u00e9s s\u0153urs ?<\/h2>\n<p>On parle d\u2019une fusion entre soci\u00e9t\u00e9s s\u0153urs lorsque deux ou plusieurs soci\u00e9t\u00e9s fusionnent alors qu\u2019elles pr\u00e9sentent la m\u00eame structure actionnariale. Les soci\u00e9t\u00e9s ne sont donc pas li\u00e9es par une relation m\u00e8re fille, mais sont contr\u00f4l\u00e9es par la ou les m\u00eames personnes.<br \/>\nC\u2019est par exemple le cas lorsqu\u2019un seul actionnaire d\u00e9tient plusieurs soci\u00e9t\u00e9s (figure 1) ou lorsque les m\u00eames actionnaires participent dans diff\u00e9rentes soci\u00e9t\u00e9s selon des proportions identiques (figure 2).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-9759\" src=\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/02\/Afbeelding1-300x200.png\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/02\/Afbeelding1-300x200.png 300w, https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/02\/Afbeelding1.png 703w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-9762\" src=\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/02\/Afbeelding2-300x200.png\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/02\/Afbeelding2-300x200.png 300w, https:\/\/pkfbofidi.com\/wp-content\/uploads\/2026\/02\/Afbeelding2.png 660w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<h2>La proc\u00e9dure simplifi\u00e9e en pratique<\/h2>\n<p>Comme pour une fusion par absorption classique, une fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs d\u00e9bute par un projet de fusion \u00e9tabli par les organes d&rsquo;administration de toutes les soci\u00e9t\u00e9s concern\u00e9es. La l\u00e9gislation pr\u00e9voit \u00e9galement un certain nombre de rapports sp\u00e9cifiques (administrateur, commissaire ou r\u00e9viseur), mais ceux ci peuvent \u00eatre supprim\u00e9s moyennant l\u2019accord unanime de tous les actionnaires.<br \/>\nApr\u00e8s l&rsquo;expiration d\u2019un d\u00e9lai d\u2019attente de six semaines suivant le d\u00e9p\u00f4t du projet de fusion au greffe du tribunal de l\u2019entreprise, l\u2019assembl\u00e9e g\u00e9n\u00e9rale extraordinaire peut approuver la fusion. Celle ci est ensuite constat\u00e9e dans un acte notari\u00e9.<\/p>\n<p>Quelques points pratiques g\u00e9n\u00e9raux :<\/p>\n<ul>\n<li>Les biens immobiliers pr\u00e9sents dans la soci\u00e9t\u00e9 absorb\u00e9e peuvent entra\u00eener des obligations suppl\u00e9mentaires (p. ex. attestation du sol et\/ou certificat amiante).<\/li>\n<li>Les cr\u00e9dits ou financements en cours exigent souvent l\u2019approbation pr\u00e9alable de la banque (clause de changement de contr\u00f4le).<\/li>\n<li>S\u2019il y a du personnel impliqu\u00e9, des obligations compl\u00e9mentaires s\u2019appliquent dans le cadre de la CCT n\u00b0 32bis.<\/li>\n<\/ul>\n<p>La diff\u00e9rence essentielle avec la fusion classique r\u00e9side dans la suppression de plusieurs obligations l\u00e9gales, ce qui permet un gain de temps et une r\u00e9duction de co\u00fbts consid\u00e9rables :<\/p>\n<ol>\n<li><strong>Pas d\u2019\u00e9mission obligatoire de nouvelles actions :<\/strong> la structure actionnariale reste inchang\u00e9e par la fusion. Cela \u00e9vite des formalit\u00e9s suppl\u00e9mentaires, telles que l\u2019inscription et la mise \u00e0 jour du registre des actions de la soci\u00e9t\u00e9 absorbante.<\/li>\n<li><strong>Pas de calcul du rapport d\u2019\u00e9change :<\/strong> dans une fusion standard, le rapport d\u2019\u00e9change doit \u00eatre d\u00e9termin\u00e9 pour savoir combien de nouvelles actions seront attribu\u00e9es aux actionnaires de la ou des soci\u00e9t\u00e9s absorb\u00e9es. Dans une fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs, aucune nouvelle action n\u2019est \u00e9mise, rendant inutile cet exercice d\u2019\u00e9valuation souvent complexe et chronophage.<\/li>\n<li><strong>Aucun rapport de contr\u00f4le requis :<\/strong> dans une fusion classique, un rapport du commissaire ou r\u00e9viseur est l\u00e9galement requis pour l\u2019\u00e9valuation de l\u2019apport et du rapport d\u2019\u00e9change. Dans le cadre d\u2019une fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs, cette obligation dispara\u00eet enti\u00e8rement.<\/li>\n<\/ol>\n<h2>D\u00e9sormais \u00e9galement fiscalement neutre<\/h2>\n<p>Bien que la fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs soit juridiquement possible depuis l\u2019introduction de la Directive europ\u00e9enne sur la mobilit\u00e9 en 2023, elle ne pouvait jusqu\u2019\u00e0 r\u00e9cemment pas \u00eatre r\u00e9alis\u00e9e de mani\u00e8re fiscalement neutre (contrairement \u00e0 la fusion m\u00e8re fille silencieuse). En raison d\u2019une lacune dans la l\u00e9gislation fiscale, il existait un risque de taxation suppl\u00e9mentaire, rendant cette forme de fusion peu utilis\u00e9e en pratique.<br \/>\nCette incertitude a depuis \u00e9t\u00e9 lev\u00e9e par le l\u00e9gislateur : depuis le 25 novembre 2025, une fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs peut \u00e9galement se d\u00e9rouler en neutralit\u00e9 fiscale, pour autant que certaines conditions soient remplies et que les actions des soci\u00e9t\u00e9s fusionnantes soient directement d\u00e9tenues par le(s) m\u00eame(s) actionnaire(s).<\/p>\n<h2>Conclusion<\/h2>\n<p>La fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs combine des avantages proc\u00e9duraux clairs avec la possibilit\u00e9, depuis fin 2025, de proc\u00e9der \u00e0 une restructuration \u00e9galement fiscalement neutre. Elle constitue ainsi un instrument int\u00e9ressant pour tous ceux qui souhaitent simplifier leur structure soci\u00e9taire.<\/p>\n<h2>Nos avocats PKF BOFIDI Legal sont \u00e0 votre disposition<\/h2>\n<p>Vous doutez qu\u2019une fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs soit pertinente pour la structure de votre soci\u00e9t\u00e9 ? <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez<\/a> nos experts PKF BOFIDI Legal. Ils vous accompagnent de mani\u00e8re pratique et cibl\u00e9e dans l\u2019analyse et la mise en \u0153uvre d\u2019un tel trajet de restructuration.<\/p>\n<p>Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par Michiel Coppens et Jasper Caby<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les fusions sont souvent associ\u00e9es \u00e0 des proc\u00e9dures complexes, des charges administratives et l\u2019intervention obligatoire de divers acteurs, tels que le notaire, le r\u00e9viseur et le greffe. Cette perception est correcte dans de nombreux cas, mais saviez-vous que toutes les formes de fusion ne sont pas soumises au m\u00eame nombre de formalit\u00e9s ?<\/p>\n","protected":false},"author":2,"featured_media":9769,"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":[228,159,170],"class_list":["post-9772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-legal-fr-2","tag-pkf-bofidi-fr","tag-pkf-bofidi-legal-fr"],"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>La fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs : moins de formalit\u00e9s et fiscalement neutre | 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\/la-fusion-simplifiee-entre-societes-soeurs-moins-de-formalites-et-fiscalement-neutre\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs : moins de formalit\u00e9s et fiscalement neutre\" \/>\n<meta property=\"og:description\" content=\"Les fusions sont souvent associ\u00e9es \u00e0 des proc\u00e9dures complexes, des charges administratives et l\u2019intervention obligatoire de divers acteurs, tels que le notaire, le r\u00e9viseur et le greffe. 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