{"id":603,"date":"2022-11-19T01:57:19","date_gmt":"2022-11-19T00:57:19","guid":{"rendered":"https:\/\/www.hosteen.ma\/?p=603"},"modified":"2022-11-19T01:57:20","modified_gmt":"2022-11-19T00:57:20","slug":"la-societe-anonyme-en-simplifiee-au-maroc","status":"publish","type":"post","link":"https:\/\/hosteen.fr\/ar\/la-societe-anonyme-en-simplifiee-au-maroc\/","title":{"rendered":"La soci\u00e9t\u00e9 anonyme en simplifi\u00e9e au Maroc"},"content":{"rendered":"<p> <\/p><p>R\u00e9gie par la loi 17-95 (art 425 \u00e0 440), le l\u00e9gislateur marocain permet \u00e0 deux ou plusieurs soci\u00e9t\u00e9s de constituer entre elles une soci\u00e9t\u00e9 anonyme simplifi\u00e9e (SAS), en vue de cr\u00e9er ou g\u00e9rer une filiale commune ou de cr\u00e9er une soci\u00e9t\u00e9 qui deviendra leur soci\u00e9t\u00e9 m\u00e8re commune.<\/p><ul class=\"wp-block-list\"><li><strong>Actionnaires<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>Seules les soci\u00e9t\u00e9s peuvent \u00eatre actionnaires d\u2019une SAS, sont donc exclus (les GIE, les associations et les personnes physiques).<\/li>\n\n<li>Le nombre minimum est de deux actionnaires.<\/li>\n\n<li>Les soci\u00e9t\u00e9s actionnaires doivent avoir un capital de 2.000.000 de dirhams<\/li>\n\n<li><strong>Capital<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>Le capital est de 300.000 dirhams, lib\u00e9r\u00e9 en totalit\u00e9 au moment de la constitution.<\/li>\n\n<li>Les apports en nature sont \u00e9valu\u00e9s par un commissaire aux comptes.<\/li>\n\n<li>Interdiction des apports en industrie.<\/li>\n\n<li>Pas de minimum exig\u00e9 par la loi (art 427\/loi17-95).<\/li>\n\n<li><strong>Fonctionnement<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>Le mode de direction est d\u00e9fini par les statuts.<\/li>\n\n<li>Un pr\u00e9sident personne physique ou morale, associ\u00e9 ou non.<\/li>\n\n<li>Possibilit\u00e9 de mettre en place d\u2019autre mode de direction dans les statuts.<\/li>\n\n<li><strong>Contr\u00f4le<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>L\u2019obligation de nommer un commissaire aux comptes.<\/li>\n\n<li>Dans la pratique les SAS nomment un organe de surveillance.<\/li>\n\n<li><strong>R\u00e9gime fiscal<\/strong><\/li><\/ul><p>La SAS est soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p><ul class=\"wp-block-list\"><li>10% si le b\u00e9n\u00e9fice net &lt;= 300.000 DH<\/li>\n\n<li>20% si le b\u00e9n\u00e9fice net est compris entre 300.001 \u00e0 1.000.000 DH<\/li>\n\n<li>30% si le b\u00e9n\u00e9fice net est compris entre 1.000.001 \u00e0 5.000.000 DH<\/li>\n\n<li>31% si le b\u00e9n\u00e9fice net &gt; 5.000.000 DH<\/li>\n\n<li>37% pour les \u00e9tablissements de cr\u00e9dit et les compagnies d\u2019assurance.<\/li><\/ul><ul class=\"wp-block-list\"><li><strong>Statut social des dirigeants<\/strong><\/li><\/ul><p>Les dirigeants sont assimil\u00e9s salari\u00e9s.<\/p>","protected":false},"excerpt":{"rendered":"<p>R\u00e9gie par la loi 17-95 (art 425 \u00e0 440), le l\u00e9gislateur marocain permet \u00e0 deux ou plusieurs soci\u00e9t\u00e9s de constituer entre elles une soci\u00e9t\u00e9 anonyme simplifi\u00e9e (SAS), en vue de cr\u00e9er ou g\u00e9rer une filiale commune ou de cr\u00e9er une soci\u00e9t\u00e9 qui deviendra leur soci\u00e9t\u00e9 m\u00e8re commune. La SAS est soumise \u00e0 l\u2019imp\u00f4t sur les&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-603","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La soci\u00e9t\u00e9 anonyme en simplifi\u00e9e au Maroc - Domiciliation -Se Domicilier- 100% en ligne au Maroc<\/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:\/\/hosteen.fr\/ar\/la-societe-anonyme-en-simplifiee-au-maroc\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La soci\u00e9t\u00e9 anonyme en simplifi\u00e9e au Maroc - Domiciliation -Se Domicilier- 100% en ligne au Maroc\" \/>\n<meta property=\"og:description\" content=\"R\u00e9gie par la loi 17-95 (art 425 \u00e0 440), le l\u00e9gislateur marocain permet \u00e0 deux ou plusieurs soci\u00e9t\u00e9s de constituer entre elles une soci\u00e9t\u00e9 anonyme simplifi\u00e9e (SAS), en vue de cr\u00e9er ou g\u00e9rer une filiale commune ou de cr\u00e9er une soci\u00e9t\u00e9 qui deviendra leur soci\u00e9t\u00e9 m\u00e8re commune. 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