{"id":12754,"date":"2026-04-26T20:38:32","date_gmt":"2026-04-26T18:38:32","guid":{"rendered":"https:\/\/sedi.pixecom.site\/sedi\/?post_type=services&#038;p=12754"},"modified":"2026-04-26T21:11:58","modified_gmt":"2026-04-26T19:11:58","slug":"sas","status":"publish","type":"services","link":"https:\/\/sedi.pixecom.site\/sedi\/services\/sas\/","title":{"rendered":"MFRFR-SAS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12754\" class=\"elementor elementor-12754\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d753cc e-flex e-con-boxed e-con e-parent\" data-id=\"6d753cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a7d8c06 e-con-full e-flex e-con e-child\" data-id=\"a7d8c06\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cff9213 dt-nav-menu_align-left dt-sub-menu_align-left elementor-widget elementor-widget-the7_nav-menu\" data-id=\"cff9213\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;submenu_display&quot;:&quot;always&quot;}\" data-widget_type=\"the7_nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"dt-nav-menu--main dt-nav-menu__container dt-sub-menu-display-always dt-icon-align- dt-icon-position- dt-sub-icon-position- dt-sub-icon-align-\"><ul class=\"dt-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-12834 first has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">HOW TO FORM<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12839 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/rfe\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">RFE<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12843 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/succursale-branch\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Succursale<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12840 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/sarl\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">SARL<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12838 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/sas\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">SAS<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13002 has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">MAIN ISSUES<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom 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class=\"menu-text\">Imposition<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12850 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/contrats-groupe-obligatoires-prevoyance-sante\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Contrats groupe obligatoires<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13003 has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">FOCUS ON<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom 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du travail<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12849 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/le-conge-supplementaire-de-naissance\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Le cong\u00e9s suppl\u00e9mentaire de naissance<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12842 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/contrat-de-travail-le-forfait-jours\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Le forfait \u00ab\u00a0jours\u00a0\u00bb<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12851 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/les-differentes-ruptures-de-contrat\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Les diff\u00e9rentes ruptures de contrat<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12846 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/rupture-conventionnelle-procedures-france\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Rupture conventionnelle<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-13033 last has-children depth-0\"><a href='#' data-level='1' aria-haspopup='true' aria-expanded='false'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">CASE STUDIES<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><ul class=\"the7-e-sub-nav vertical-sub-nav\"  role=\"group\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13034 first depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/questions-autour-de-la-tva\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Questions autour de la TVA<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13040 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/creer-une-entreprise-en-france' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Cr\u00e9er une entreprise en France<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13046 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/issues-sociales-et-embauches\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Issues sociales et embauches<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ad3ed4 e-con-full e-flex e-con e-child\" data-id=\"6ad3ed4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e3bcb elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"66e3bcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/HTF-SAS-2024-Marche-Francais-Francais-SEDI-GROUP.pdf\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"T\u00e9l\u00e9charger la fiche\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/04\/HTF-SAS-2024-Marche-Francais-Francais-SEDI-GROUP.pdf\" >\n\t\t\t\t\t\t\tT\u00e9l\u00e9charger la fiche\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d076a5 elementor-widget elementor-widget-text-editor\" data-id=\"2d076a5\" 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<h1 class=\"p1\">S.A.S Soci\u00e9t\u00e9 par action simplifi\u00e9e<\/h1><h2>Filiale (Subsidiary)<\/h2><p data-start=\"197\" data-end=\"303\"><strong>Lorsqu\u2019une soci\u00e9t\u00e9 souhaite \u00e9tendre ses activit\u00e9s \u00e0 l\u2019international, plusieurs options s\u2019offrent \u00e0 elle :<\/strong><\/p><p data-start=\"305\" data-end=\"428\"><strong>Etablissements Non Stables \u2013 A but repr\u00e9sentatif uniquement<\/strong><br data-start=\"364\" data-end=\"367\" \/><strong>Etablissements Stables \u2013 Comptabilit\u00e9 fran\u00e7aise obligatoire<\/strong><\/p><ol data-start=\"430\" data-end=\"1810\"><li data-section-id=\"c1o5d3\" data-start=\"430\" data-end=\"750\">Le RFE \u2013 Representant(s) de Firme Etrang\u00e8re:<br data-start=\"477\" data-end=\"480\" \/>Agit au nom de la Soci\u00e9t\u00e9 M\u00e8re et fait remonter toutes donn\u00e9es commerciales ou de d\u00e9veloppement \u00e0 la Soci\u00e9t\u00e9 M\u00e8re pour validation.<br data-start=\"610\" data-end=\"613\" \/>Ne peut \u00eatre en charge du cycle commercial complet sous peine d\u2019une requalification fiscale en \u00e9tablissement stable de la Soci\u00e9t\u00e9 M\u00e8re.<\/li><li data-section-id=\"1a6t718\" data-start=\"752\" data-end=\"1099\">Le Bureau de Liaison ou de Repr\u00e9sentation:<br data-start=\"797\" data-end=\"800\" \/>Bureau local officiel autoris\u00e9 uniquement \u00e0 repr\u00e9senter la Soci\u00e9t\u00e9 M\u00e8re en termes de Marketing &amp; de d\u00e9veloppement B to B\/C. Il peut compter plusieurs employ\u00e9s.<br data-start=\"959\" data-end=\"962\" \/>Ne peut \u00eatre en charge du cycle commercial complet sous peine d\u2019une requalification fiscale en \u00e9tablissement stable de la Soci\u00e9t\u00e9 M\u00e8re.<\/li><li data-section-id=\"192dh8t\" data-start=\"1101\" data-end=\"1349\">La Filiale:<br data-start=\"1115\" data-end=\"1118\" \/>Soci\u00e9t\u00e9 enti\u00e8rement fran\u00e7aise dont l\u2019apport en capital est partiellement ou totalement d\u00e9tenu par la Soci\u00e9t\u00e9 M\u00e8re (ref: How to form SARL).<br data-start=\"1256\" data-end=\"1259\" \/>Soumise \u00e0 la r\u00e9glementation comptable fran-\u00e7aise et \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s fran\u00e7ais.<\/li><li data-section-id=\"1m80wtu\" data-start=\"1351\" data-end=\"1521\">La Succursale:<br data-start=\"1368\" data-end=\"1371\" \/>Etablissement \u00e9tranger \u2013 Pas d\u2019apport en capital en France.<br data-start=\"1430\" data-end=\"1433\" \/>Soumis \u00e0 la r\u00e9glementation comptable fran\u00e7aise et \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s fran\u00e7ais.<\/li><li data-section-id=\"1w922u4\" data-start=\"1523\" data-end=\"1810\">Le Repr\u00e9sentant ou l\u2019Agent Fiscal:<br data-start=\"1560\" data-end=\"1563\" \/>Son r\u00f4le est de repr\u00e9senter la Soci\u00e9t\u00e9 M\u00e8re Etrang\u00e8re pour les questions fiscales et de TVA<br data-start=\"1654\" data-end=\"1657\" \/>lorsqu\u2019un \u00e9tablissement stable n\u2019est pas enregistr\u00e9 en France et que les transactions commerciales exigent que l\u2019imp\u00f4t &amp;TVA soient d\u00e9clar\u00e9s localement.<\/li><\/ol><h2 class=\"p1\">SARL \/ SAS<\/h2><p class=\"p1\">En France, deux types de soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e existent :<\/p><p class=\"p1\">La SARL dont chaque part sociale d\u00e9tenue ouvre droit au vote proportionnellement aux parts d\u00e9tenues lors des Assembl\u00e9es g\u00e9n\u00e9rales.<\/p><p class=\"p1\">La SAS qui permet de cr\u00e9er plusieurs cat\u00e9gories de parts sociales, dont des parts qui ne donnent pas acc\u00e8s \u00e0 un droit de vote. Cela peut \u00eatre utile si le dirigeant souhaite faire participer ses salari\u00e9s aux r\u00e9sultat b\u00e9n\u00e9ficiaires en fin d\u2019ann\u00e9e ou ouvrir son capital \u00e0 des tiers.<\/p><p class=\"p1\">Le Pr\u00e9sident de la SAS s\u2019il touche des r\u00e9mun\u00e9rations est assimil\u00e9 salari\u00e9 mais ne b\u00e9n\u00e9ficie pas de la couverture ch\u00f4mage.<\/p><p class=\"p1\">Il peut n\u00e9anmoins cotiser \u00e0 une caisse d\u00e9di\u00e9e type GSC. Le statut TNS ne s\u2019applique qu\u2019au GERANT de la SARL d\u00e9tenant la majorit\u00e9 des parts sociales.<\/p><h2 class=\"p2\">Proc\u00e9dures d\u2019Immatriculation<\/h2><ul><li class=\"p3\">Minimum : 1 Associ\u00e9 ( SAS unipersonnelle ou SASU)<\/li><li class=\"p3\">Maximun : Nombre d\u2019Associ\u00e9s illimit\u00e9<\/li><li class=\"p3\">Capital social: minimum 1 Euro<\/li><\/ul><p class=\"p3\">Les Banquiers et vos fournisseurs risquent d\u2019exiger de vous un capital d\u2019investissement plus important, pour des raisons \u00e9conomiques et non forc\u00e9ment juridiques !<\/p><p class=\"p3\">Il est particuli\u00e8rement important de noter que votre capital social vous permet \u00e9galement d\u2019absorber vos pertes en fin d\u2019ann\u00e9e. Les capitaux propres en France doivent se maintenir sup\u00e9rieurs \u00e0 50 % du capital social afin de vous \u00e9viter la recapitalisation forc\u00e9e dans les deux ans et votre inscription aupr\u00e8s de la Banque de France comme soci\u00e9t\u00e9 \u00e0 risque.<\/p><h2 class=\"p2\">Documents constitutifs<\/h2><p class=\"p1\">1) Annonce l\u00e9gale<\/p><p class=\"p1\">2) Statuts sign\u00e9s r\u00e9dig\u00e9s par un avocat<\/p><p class=\"p1\">3) Proc\u00e8s-verbal constitutif nommant le Pr\u00e9sident et le(s) Directeur(<\/p><p class=\"p1\">s) G\u00e9n\u00e9ral(aux)<\/p><p class=\"p1\">4) Preuve de domiciliation du si\u00e8ge social en France ou bail<\/p><p class=\"p1\">5) Certificat de d\u00e9p\u00f4t du capital aupr\u00e8s d\u2019une banque Fran\u00e7aise<\/p><p class=\"p1\">ou CARPA;<\/p><p class=\"p1\">6) Le Pr\u00e9sident \/ Directeur(s) G\u00e9n\u00e9ral (aux):<\/p><ul><li class=\"p1\">Scan du Passeport valide certifi\u00e9 \/ AFFIDAVIT<\/li><\/ul><p class=\"p1\">7 ) D\u00e9claration B\u00e9n\u00e9ficiaire effectif MBE (PSC \/Royaume Uni)<\/p><h2 class=\"p1\">Documents \/ Num\u00e9ros \u00e0 obtenir et d\u00e9p\u00f4t des comptes <span class=\"s1\">:<\/span><\/h2><p class=\"p1\">KBIS<\/p><p class=\"p1\">Certificat INSEE<\/p><p class=\"p1\">Lettre d\u2019accueil des Imp\u00f4ts ( regimes fiscaux et TVA)<\/p><p class=\"p1\">Num\u00e9ros RCS \/ SIRET \/ APE \/ TVA \/ CCN<\/p><p class=\"p1\">Les bilans comptables et liasse fiscale doivent \u00eatre d\u00e9pos\u00e9s dans les 4 \u00e0 6 mois aupr\u00e8s des Imp\u00f4ts et du Greffe du Tribunal de Commerce suivant lafin de l\u2019exercice comptable.<\/p><p class=\"p1\">Un Commissaire aux Comptes (CAC) devra \u00eatre nomm\u00e9 en plus de l\u2019Expert-comptable d\u00e8s lors que 2 des 3 seuils suivant sont d\u00e9pass\u00e9s :<\/p><p class=\"p1\">Total Bilan : 5 Millions d\u2019Euros<\/p><p class=\"p1\">CA HT : 10 Millions d\u2019Euros<\/p><p class=\"p1\">Nombre moyen de salaries : 50<\/p><h2 class=\"p1\">Parts sociales \/ Actions<\/h2><p class=\"p2\">Dans une S.A.S on parle de d\u00e9tention d \u2018actions et non de parts sociales. Les actions sont attribu\u00e9es \u00e0 chaque associ\u00e9 en r\u00e9mun\u00e9ration de ses apports et en proportion de la valeur unitaire de la part.<\/p><p class=\"p2\">Les apports des associ\u00e9s peuvent \u00eatre de nature diff\u00e9rente :<\/p><p class=\"p2\"><strong>Apports en num\u00e9raire<\/strong><\/p><p class=\"p2\"><strong>Apports en nature<\/strong><\/p><p class=\"p2\"><strong>Apports en industrie<\/strong><\/p><p class=\"p2\">Les actions peuvent ne pas donner lieu \u00e0 un droit de vote dans la SAS. Certains actionnaires peuvent par cons\u00e9quence ne pas pouvoir participer aux d\u00e9cisions importantes concernant la vie de la soci\u00e9t\u00e9. Le capital peut ainsi facilement \u00eatre ouvert aux salari\u00e9s et des accords d\u2019int\u00e9ressements facilement mis en place.<\/p><h2 class=\"p1\">Le Pr\u00e9sident :<\/h2><p class=\"p2\">La Pr\u00e9sidence peut \u00eatre represent\u00e9e par une personne physique mais aussi par une personne morale , telle que la Maison m\u00e8re du groupe de soci\u00e9t\u00e9s, et est g\u00e9n\u00e9ralement d\u00e9sign\u00e9 par l\u2019Assembl\u00e9e G\u00e9n\u00e9rale des associ\u00e9s, pour une dur\u00e9e limit\u00e9e ou illimit\u00e9e.<\/p><p class=\"p2\">Il repr\u00e9sente la soci\u00e9t\u00e9 vis-\u00e0-vis des tiers et a tous pouvoirs pour les d\u00e9cisions de gestion courante. Il doit en revanche se faire autoriser pr\u00e9alablement par l\u2019Assembl\u00e9e G\u00e9n\u00e9rale<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Starting your business with us is easy! 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