{"id":8833,"date":"2023-03-20T08:00:03","date_gmt":"2023-03-20T07:00:03","guid":{"rendered":"https:\/\/www.revue-fiduciaire.com\/blog\/?p=8833"},"modified":"2023-03-03T09:25:45","modified_gmt":"2023-03-03T08:25:45","slug":"pourquoi-creer-des-actions-de-preference","status":"publish","type":"post","link":"https:\/\/www.revue-fiduciaire.com\/blog\/pourquoi-creer-des-actions-de-preference\/","title":{"rendered":"Pourquoi cr\u00e9er des actions de pr\u00e9f\u00e9rence ?"},"content":{"rendered":"<h2>Pourquoi cr\u00e9er des actions de pr\u00e9f\u00e9rence ?<\/h2>\n<p>&nbsp;<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-8810 size-medium alignright\" src=\"https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/pourquoi_creer_des_actions_de_preference__high-194x300.png\" alt=\"pourquoi_creer_des_actions_de_preference\" width=\"194\" height=\"300\" srcset=\"https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/pourquoi_creer_des_actions_de_preference__high-194x300.png 194w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/pourquoi_creer_des_actions_de_preference__high-663x1024.png 663w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/pourquoi_creer_des_actions_de_preference__high-768x1185.png 768w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/pourquoi_creer_des_actions_de_preference__high-995x1536.png 995w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/pourquoi_creer_des_actions_de_preference__high.png 1174w\" sizes=\"(max-width: 194px) 100vw, 194px\" \/><\/p>\n<div class=\"ct_texte_paragraphe\">\n<p>Lors de la constitution de la soci\u00e9t\u00e9 ou au cours de son existence, il peut \u00eatre cr\u00e9\u00e9 des actions de pr\u00e9f\u00e9rence, avec ou sans droit de vote, assorties de droits particuliers de toute nature, \u00e0 titre temporaire ou permanent . Depuis la loi Pacte (loi\u00a0<a class=\"revueSommaireLire\" href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=JORF&amp;orig=REVUE_RF_FH&amp;date=2019-05-22&amp;numero=2019-486%20&amp;etat_initial=JORFTEXT000038496102&amp;etat_maj=LEGITEXT000038497477\" target=\"_blank\" rel=\"noopener\">2019-486\u00a0<\/a>du 22 mai 2019, JO du 23), les \u00e9missions d\u2019actions de pr\u00e9f\u00e9rence par les soci\u00e9t\u00e9s non cot\u00e9es ne sont plus soumises au respect des r\u00e8gles pr\u00e9vues aux articles L. 225-122 \u00e0 L. 225-125 du Code de commerce (c. com.\u00a0<a class=\"revueSommaireLire\" href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000005634379&amp;numero=L228-11&amp;idspad=LEGIARTI000038612745\" target=\"_blank\" rel=\"noopener\">L. 228-11<\/a>, al.\u00a0<span class=\"ct_reference\">1<\/span>). Ainsi, les SA et SCA non cot\u00e9es et les SAS peuvent \u00e9mettre des actions de pr\u00e9f\u00e9rence \u00e0 droit de vote double ou multiple sans devoir respecter les conditions de lib\u00e9ration des actions et d&rsquo;inscription nominative au nom du m\u00eame actionnaire pendant 2 ans, pr\u00e9vues par L. 225-123 du code de commerce.<\/p>\n<\/div>\n<div class=\"ct_texte_paragraphe\">\n<p>Les caract\u00e9ristiques de ces actions de pr\u00e9f\u00e9rence seront librement d\u00e9termin\u00e9es par les statuts ou par l\u2019AGE qui va les cr\u00e9er. En toute hypoth\u00e8se, les actions de pr\u00e9f\u00e9rence doivent \u00eatre pr\u00e9vues par les statuts, avec l\u2019indication des droits qu\u2019elles emportent (c. com.\u00a0<a class=\"revueSommaireLire\" href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000005634379&amp;numero=L228-11&amp;idspad=LEGIARTI000038612745\" target=\"_blank\" rel=\"noopener\">art. L. 228-11<\/a>). Les avantages peuvent \u00eatre permanents ou d\u2019une dur\u00e9e variable. Il est possible de pr\u00e9voir qu&rsquo;ils soient suspendus, puis r\u00e9activ\u00e9s, en fonction de la situation de la soci\u00e9t\u00e9 ou de celle des h\u00e9ritiers associ\u00e9s dans la soci\u00e9t\u00e9. Dans tous les cas, l\u2019\u00e9v\u00e9nement certain ou al\u00e9atoire qui met fin aux droits privil\u00e9gi\u00e9s, ou qui les fait rena\u00eetre, devra \u00eatre d\u00e9fini. Les statuts doivent mentionner l\u2019identit\u00e9 des b\u00e9n\u00e9ficiaires d\u2019avantages particuliers et la nature de ceux-ci (c. com.\u00a0<a class=\"revueSommaireLire\" href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000005634379&amp;numero=R224-2&amp;idspad=LEGIARTI000006260634\" target=\"_blank\" rel=\"noopener\">art. R. 224-2<\/a>,\u00a0<span class=\"ct_reference\">5<\/span>\u00b0).<\/p>\n<\/div>\n<div class=\"ct_texte_paragraphe\">\n<p>Ces actions peuvent \u00eatre cr\u00e9\u00e9es \u00e0 l\u2019origine dans les statuts ou \u00eatre \u00e9mises en cours de vie sociale par d\u00e9cision des associ\u00e9s aux conditions statutaires pr\u00e9vues pour les d\u00e9cisions collectives\u00a0; leur \u00e9mission est encadr\u00e9e afin de garantir les droits des autres actionnaires et des cr\u00e9anciers. Ainsi, que ce soit lors de la constitution ou en cours de vie sociale, leur \u00e9mission au profit d&rsquo;une ou plusieurs personnes nomm\u00e9ment d\u00e9sign\u00e9es donne lieu \u00e0 l\u2019\u00e9tablissement d\u2019un rapport du commissaire aux avantages particuliers. Toutefois, dans les soci\u00e9t\u00e9s dot\u00e9es de commissaires aux comptes, lorsque l\u2019\u00e9mission porte sur des actions de pr\u00e9f\u00e9rence relevant d\u2019une cat\u00e9gorie d\u00e9j\u00e0 cr\u00e9\u00e9e, l\u2019\u00e9valuation des avantages particuliers est faite dans le rapport sp\u00e9cial du commissaire aux comptes (c. com.\u00a0<a class=\"revueSommaireLire\" href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000005634379&amp;numero=L228-15&amp;idspad=LEGIARTI000042340133\" target=\"_blank\" rel=\"noopener\">art. L. 228-15<\/a>).<\/p>\n<\/div>\n<div class=\"ct_texte_paragraphe\">\n<p>Les avantages p\u00e9cuniaires attach\u00e9s \u00e0 ces actions, aussi larges soient-ils, ne doivent pas porter atteinte \u00e0 certains principes fondamentaux du droit des soci\u00e9t\u00e9s .<\/p>\n<\/div>\n<div class=\"ct_texte_paragraphe\">\n<p>Les SA r\u00e9pondent \u00e0 des r\u00e8gles particuli\u00e8res .<\/p>\n<p>&nbsp;<\/p>\n<h4>Nature des avantages<\/h4>\n<div class=\"ct_paragraphe\"><\/div>\n<div class=\"ct_texte_paragraphe\">\n<p>Les actions de pr\u00e9f\u00e9rence peuvent conf\u00e9rer \u00e0 leurs titulaires des avantages p\u00e9cuniaires ou politiques\u00a0:<\/p>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<ul>\n<li>droits privil\u00e9gi\u00e9s patrimoniaux ou extra-patrimoniaux (droit \u00e0 dividende prioritaire, priorit\u00e9 sur le boni de liquidation, droit d\u2019information renforc\u00e9e) ;<\/li>\n<\/ul>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<ul>\n<li>droits de vote diff\u00e9rents de ceux attach\u00e9s aux actions ordinaires ;<\/li>\n<\/ul>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<ul>\n<li>droit de pr\u00e9f\u00e9rence ou agr\u00e9ment en cas de cession des actions de la soci\u00e9t\u00e9 .<\/li>\n<\/ul>\n<\/div>\n<div class=\"ct_texte_paragraphe\">\n<p>Ces droits patrimoniaux ou extra-patrimoniaux peuvent s\u2019exercer au sein de la soci\u00e9t\u00e9 \u00e9mettrice, mais aussi dans la soci\u00e9t\u00e9 m\u00e8re ou filiale de la soci\u00e9t\u00e9 par actions qui a cr\u00e9\u00e9 les actions de pr\u00e9f\u00e9rence . Ils sont attach\u00e9s \u00e0 l\u2019action elle-m\u00eame et non \u00e0 son titulaire. Leur cession emporte donc la transmission des droits qui leur sont attach\u00e9s.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pourquoi cr\u00e9er des actions de pr\u00e9f\u00e9rence ? &nbsp; Lors de la constitution de la soci\u00e9t\u00e9 ou au cours de son existence, il peut \u00eatre cr\u00e9\u00e9 des actions de pr\u00e9f\u00e9rence, avec ou sans droit de vote, assorties de droits particuliers de toute nature, \u00e0 titre temporaire ou permanent . Depuis la loi Pacte (loi\u00a02019-486\u00a0du 22 mai &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.revue-fiduciaire.com\/blog\/pourquoi-creer-des-actions-de-preference\/\"> <span class=\"screen-reader-text\">Pourquoi cr\u00e9er des actions de pr\u00e9f\u00e9rence ?<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":17,"featured_media":8793,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","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":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[76,81,45,7,86,18,89],"tags":[372,133,376,204,155,321],"class_list":["post-8833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-avocat-fiscaliste","category-dirigeant","category-expert-comptable","category-infographies","category-notaire","category-patrimoine","category-sans-profil","tag-actions-de-preference","tag-infographie","tag-investissement","tag-legal-design","tag-patrimoine","tag-societe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pourquoi cr\u00e9er des actions de pr\u00e9f\u00e9rence ? 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