{"id":239916,"date":"2025-01-24T10:12:42","date_gmt":"2025-01-24T09:12:42","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=239916"},"modified":"2026-02-20T15:59:26","modified_gmt":"2026-02-20T14:59:26","slug":"verbuchung-der-privaten-kosten-in-seiner-gesellschaft-die-risiken-solcher-praktiken","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/de\/comptabilisation-des-frais-prives-dans-sa-societe-les-risques-lies-a-de-telles-pratiques\/","title":{"rendered":"Verbuchung von Privatausgaben in seiner Firma: Risiken solcher Praktiken"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; 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_builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb meta=\u00a0\u00bboff\u00a0\u00bb disabled_on=\u00a0\u00bbon|on|off\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb positioning=\u00a0\u00bbabsolute\u00a0\u00bb position_origin_a=\u00a0\u00bbbottom_left\u00a0\u00bb vertical_offset=\u00a0\u00bb20px\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb5%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.24.3&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb4px||||false|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>Introduction<\/h2>\n<p><em>Lorsqu\u2019une soci\u00e9t\u00e9 prend en charge des frais inh\u00e9rents au train de vie de son actionnaire, ces deux personnes distinctes risquent de graves cons\u00e9quences. La pr\u00e9sente Taxnews tentera, \u00e0 travers un exemple pratique, d\u2019exposer les principales cons\u00e9quences de telles pratiques. <\/em><em><\/em><\/p>\n<p><em><\/em><\/p>\n<h2>1. Cas pratique<\/h2>\n<p>Robert a cr\u00e9\u00e9 il y a quelques ann\u00e9es la soci\u00e9t\u00e9 Juice SA domicili\u00e9e dans le canton de Gen\u00e8ve. Cette soci\u00e9t\u00e9 est active dans le domaine de la production de jus de fruits. Robert, domicili\u00e9 \u00e0 Lausanne, est l\u2019actionnaire unique de Juice SA. En 2023, la soci\u00e9t\u00e9 a r\u00e9alis\u00e9 un <strong>b\u00e9n\u00e9fice net de CHF 20&rsquo;000.-.<\/strong> Durant cet exercice, elle a notamment comptabilis\u00e9 les charges suivantes\u00a0:<\/p>\n<p>a) Frais de repas de <strong>CHF 5&rsquo;000.-<\/strong> pour le repas d\u2019anniversaire d\u2019Am\u00e9lie, la compagne de Robert\u00a0;<\/p>\n<p>b) Frais de location d\u2019un v\u00e9hicule de transport pour <strong>CHF<\/strong> <strong>15&rsquo;000.-.<\/strong> Ce v\u00e9hicule appartient personnellement \u00e0 Robert. En temps normal, la valeur de cette location devrait s\u2019\u00e9lever \u00e0 CHF 14&rsquo;000.-\u00a0;<\/p>\n<p>c) Frais de voyage de <strong>CHF 10&rsquo;000<\/strong>.- pour un voyage de 10 jours \u00e0 destination de Kuala Lumpur pour une visite commerciale d\u2019une usine. Durant ce voyage, Robert compte rendre visite durant 2 jours \u00e0 sa fille Zo\u00e9 qui s\u00e9journe en Malaisie pour ses \u00e9tudes.<\/p>\n<p>La soci\u00e9t\u00e9 a \u00e9t\u00e9 tax\u00e9e sur la base de la d\u00e9claration d\u00e9pos\u00e9e, laquelle \u00e9tait conforme \u00e0 la comptabilit\u00e9. Il en est de m\u00eame pour Robert. En 2024, l\u2019administration fiscale cantonale fait un contr\u00f4le des livres de la soci\u00e9t\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<h2>2. El\u00e9ments th\u00e9oriques<\/h2>\n<h3>A. La notion de prestation appr\u00e9ciable en argent (ci-apr\u00e8s \u00ab\u00a0PAA\u00a0\u00bb)<\/h3>\n<p><strong><\/strong><\/p>\n<p>Selon une jurisprudence constante du Tribunal f\u00e9d\u00e9ral, il y a une PAA lorsque les quatre conditions suivantes sont remplies :<\/p>\n<ol>\n<li>la soci\u00e9t\u00e9 fait une prestation sans obtenir de contre-prestation correspondante\u00a0;<\/li>\n<li>cette prestation est accord\u00e9e \u00e0 un actionnaire ou \u00e0 une personne le ou la touchant de pr\u00e8s\u00a0;<\/li>\n<li>elle n&rsquo;aurait pas \u00e9t\u00e9 accord\u00e9e dans de telles conditions \u00e0 un tiers\u00a0;<\/li>\n<li>la disproportion entre la prestation et la contre-prestation est manifeste, de telle sorte que les organes de la soci\u00e9t\u00e9 auraient pu se rendre compte de l&rsquo;avantage qu&rsquo;ils accordaient.<\/li>\n<\/ol>\n<p>En d\u2019autres termes, lorsque la soci\u00e9t\u00e9 accorde un avantage non-justifi\u00e9 \u00e0 son actionnaire ou \u00e0 un proche, il est probable qu\u2019elle r\u00e9alise une PAA. En pr\u00e9sence d\u2019une telle op\u00e9ration, l\u2019autorit\u00e9 fiscale peut r\u00e9int\u00e9grer la charge (avantage non-justifi\u00e9 commercialement) dans le b\u00e9n\u00e9fice de la soci\u00e9t\u00e9 et ajouter un montant \u00e9quivalent aux revenus de l\u2019actionnaire. Dans l\u2019hypoth\u00e8se o\u00f9 la taxation est entr\u00e9e en force, ces corrections sont effectu\u00e9es au moyen <strong>du rappel d\u2019imp\u00f4t<\/strong><strong>.<\/strong><\/p>\n<p><strong><\/strong><\/p>\n<h3><a href=\"#_ftnref1\" name=\"_ftn1\"><span><\/span><\/a><span><\/span>B. El\u00e9ments de droit p\u00e9nal fiscal<\/h3>\n<p><strong><\/strong><\/p>\n<p>Lorsque la taxation est entr\u00e9e en force, tant la soci\u00e9t\u00e9 que l\u2019actionnaire peuvent, en plus du rappel d\u2019imp\u00f4t, \u00eatre reconnus responsables de <strong>soustraction consomm\u00e9e<\/strong>\u00a0d\u2019imp\u00f4ts. \u00a0Cette infraction est sanctionn\u00e9e par le paiement d\u2019une amende. L\u2019amende est d&rsquo;au moins un tiers et au plus trois fois le montant de l\u2019imp\u00f4t soustrait.<\/p>\n<p>En plus, l\u2019actionnaire s\u2019expose \u00e9galement, en tant qu\u2019organe de la soci\u00e9t\u00e9, \u00a0\u00e0 l\u2019infraction p\u00e9nale <strong>d\u2019usage de faux<\/strong>, \u00e0 savoir la soustraction au moyen de faux dans les titres (exemple : comptabilit\u00e9 incorrecte).<\/p>\n<p>Enfin, l\u2019article 177 LIFD pr\u00e9voit aussi des sanctions pour <strong>l\u2019instigation, la complicit\u00e9 ou participation <\/strong>\u00e0 la soustraction r\u00e9alis\u00e9e par la soci\u00e9t\u00e9. Dans ces situations, l\u2019actionnaire encourt une amende et peut \u00eatre tenu comme solidairement responsable du montant du rappel d\u2019imp\u00f4t d\u00fb par la soci\u00e9t\u00e9.<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\"><span><\/span><\/a><\/p>\n<h2>3. R\u00e9solution du cas pratique<\/h2>\n<p>&nbsp;<\/p>\n<p>Dans le cas d\u2019esp\u00e8ce, il s\u2019agit donc de savoir si les transactions remplissent les conditions cumulatives d\u2019une PAA :<\/p>\n<ul>\n<li>Dans le cas a), les frais de repas d\u2019anniversaire d\u2019Am\u00e9lie remplissent clairement les conditions de la PAA. Ils sont sans contreprestation et accord\u00e9s uniquement du fait que Robert est l\u2019actionnaire de Juice SA. Le montant consid\u00e9r\u00e9 comme PAA est de <strong>CHF 5&rsquo;000<\/strong>.-\u00a0;<\/li>\n<li>Dans le cas b), la question d\u2019une contreprestation \u00e9quivalente \u00e0 la prestation se pose. Si l\u2019autorit\u00e9 fiscale consid\u00e8re que le prix de location pay\u00e9 par Juice SA est trop \u00e9lev\u00e9, il pourra assimiler une partie de l\u2019op\u00e9ration \u00e0 une PAA. Cependant, puisque la diff\u00e9rence entre le prix de location de march\u00e9 et le prix pratiqu\u00e9 n\u2019est pas importante, nous consid\u00e9rons ici que le prix et la charge comptabilis\u00e9e de CHF 15&rsquo;000.- seront admis sous l\u2019angle fiscal ;<\/li>\n<li>Dans le cas c), les frais pour le voyage d\u2019affaires sont, sur le principe, justifi\u00e9s. En revanche, la part des frais li\u00e9s \u00e0 la visite de Robert \u00e0 sa fille Zo\u00e9 seront consid\u00e9r\u00e9s comme une PAA car ils n\u2019ont aucun lien avec les activit\u00e9s de Juice SA. Ici, on consid\u00e9rera que le montant \u00e0 r\u00e9int\u00e9grer dans le b\u00e9n\u00e9fice est de <strong>CHF\u00a02&rsquo;000.-<\/strong>.<\/li>\n<\/ul>\n<p>Maintenant que ces op\u00e9rations ont \u00e9t\u00e9 requalifi\u00e9es, quelles sont les cons\u00e9quences aupr\u00e8s des diff\u00e9rents acteurs\u00a0?<\/p>\n<p>&nbsp;<\/p>\n<h3>A. Chez Juice SA<strong><\/strong><\/h3>\n<p>Les frais non justifi\u00e9s seront r\u00e9int\u00e9gr\u00e9s au b\u00e9n\u00e9fice imposable via le <strong>rappel d\u2019imp\u00f4t<\/strong>, puisque la taxation est d\u00e9j\u00e0 entr\u00e9e en force. De plus, des int\u00e9r\u00eats de retard seront factur\u00e9s sur le montant d\u00fb. Finalement, en plus de ce rappel, Juice SA devra payer une amende pour la <strong>soustraction d\u2019imp\u00f4t<\/strong>.<\/p>\n<p>Etant donn\u00e9 que ces frais sont requalifi\u00e9s en PAA, Juice SA doit pr\u00e9lever un imp\u00f4t anticip\u00e9 de 35% sur cette distribution dissimul\u00e9e. Ce pr\u00e9l\u00e8vement doit \u00eatre mis \u00e0 la charge de l\u2019actionnaire.<\/p>\n<h3>B. Aupr\u00e8s de Robert<strong><\/strong><\/h3>\n<p>Puisque Robert n\u2019a pas d\u00e9clar\u00e9 les PAA obtenues (trait\u00e9es comme des distributions dissimul\u00e9es de dividendes) dans sa d\u00e9claration d\u2019imp\u00f4t 2023, l\u2019autorit\u00e9 fiscale proc\u00e9dera \u00e0 un <strong>rappel d\u2019imp\u00f4t<\/strong> pour r\u00e9cup\u00e9rer l\u2019imp\u00f4t d\u00fb. N\u00e9anmoins, puisqu\u2019il d\u00e9tient une participation de plus de 10% de Juice SA, Robert pourra b\u00e9n\u00e9ficier de l\u2019imposition partielle de son dividende. Il devra aussi payer des int\u00e9r\u00eats de retard.<\/p>\n<p>Comme Robert n\u2019a pas d\u00e9clar\u00e9 tous ses revenus, il sera p\u00e9nalement poursuivi pour <strong>soustraction d\u2019imp\u00f4t<\/strong> <strong>consomm\u00e9e<\/strong>. En tant qu\u2019organe de Juice SA, il pourra \u00eatre \u00e9galement poursuivi pour <strong>usage de faux<\/strong> puisque la comptabilit\u00e9 de Juice SA est fausse.<\/p>\n<p>En fonction de son implication, on pourrait \u00e9galement reprocher \u00e0 Robert une complicit\u00e9 dans la soustraction commise par Juice SA. Dans cette situation, il serait solidairement responsable du paiement de l\u2019imp\u00f4t d\u00fb par Juice SA.<\/p>\n<p>Finalement, se posera la question de l\u2019\u00e9ventuel remboursement de l\u2019imp\u00f4t anticip\u00e9 mis \u00e0 charge de Robert par Juice SA.<\/p>\n<p>&nbsp;<\/p>\n<h3>C. Tableau r\u00e9capitulatif des cons\u00e9quences<\/h3>\n<p><em>Pour rappel, montant total des PAA est de CHF 7&rsquo;000.-<\/em><\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/01\/Tableau-recapitulatif-des-consequences-risques-article.png-4.png\u00a0\u00bb alt=\u00a0\u00bbTableau r\u00e9capitulatif des cons\u00e9quences risques\u00a0\u00bb title_text=\u00a0\u00bbTableau r\u00e9capitulatif des cons\u00e9quences risques (article).png (4)\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>\u00c0 noter que les montants d&rsquo;imp\u00f4t dus g\u00e9n\u00e9reront des int\u00e9r\u00eats de retard.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>4. Conclusion<\/h2>\n<p>Il est crucial que les soci\u00e9t\u00e9s, ainsi que leurs actionnaires, prennent soin de bien distinguer les finances personnelles des actionnaires de celles de la soci\u00e9t\u00e9. L\u2019exemple pratique d\u00e9crit pr\u00e9c\u00e9demment illustre qu\u2019en comptabilisant des frais apparemment innocents, ceux-ci peuvent entra\u00eener de lourdes cons\u00e9quences fiscales et p\u00e9nales.<\/p>\n<p>G\u00e9n\u00e9ralement, on \u00e9voque en premier lieu les <strong>impacts \u00e9conomiques<\/strong> qui en d\u00e9coulent. Cela est d\u2019autant plus justifi\u00e9 en sachant que le montant total des amendes peut d\u00e9passer le tiers des frais incorrectement comptabilis\u00e9s (dans le cas pr\u00e9sent\u00e9, amende globale de plus de CHF 3&rsquo;000.- pour CHF\u00a07&rsquo;000.- de mauvaises comptabilisations, sans compter les int\u00e9r\u00eats de retard).<\/p>\n<p>Cependant, il ne faut pas sous-estimer les <strong>impacts administratifs, notamment en lien avec la justification de telles d\u00e9penses<\/strong>. En effet, la charge de temps n\u00e9cessaire pour faire face aux proc\u00e9dures de contr\u00f4le respectivement de rappel d&rsquo;imp\u00f4t, pouvant remonter sur les dix derni\u00e8res ann\u00e9es, peut \u00eatre tr\u00e8s importante. Dans notre pratique, nous avons remarqu\u00e9 qu\u2019il \u00e9tait souvent fastidieux de justifier des frais de repas ou de repr\u00e9sentation datant de plusieurs ann\u00e9es.<\/p>\n<p>Pour faire face \u00e0 ces risques, il peut \u00eatre int\u00e9ressant de recourir \u00e0 des rulings permettant d\u2019avaliser certaines transactions entre l\u2019actionnaire et sa soci\u00e9t\u00e9 \u00e0 l&rsquo;avance. N\u00e9anmoins, dans la plupart des cas, nous recommandons en plus une mise en place d\u2019une politique de tra\u00e7age et de justification des d\u00e9penses. Il peut \u00eatre par exemple judicieux d\u2019indiquer les clients b\u00e9n\u00e9ficiaires des d\u00e9penses sur les notes de frais (tickets de restaurant, factures de cadeaux, \u2026).<\/p>\n<p>Enfin, il est \u00e9galement possible pour l\u2019actionnaire ou sa soci\u00e9t\u00e9 de d\u00e9noncer spontan\u00e9ment leurs infractions. Gr\u00e2ce \u00e0 ce m\u00e9canisme, il est possible, sous certaines conditions strictes, de r\u00e9duire l&rsquo;amende, voire de la supprimer.<\/p>\n<p>Pour \u00e9viter de telles situations, il est recommand\u00e9 de se conformer rigoureusement aux r\u00e9glementations fiscales. Nos experts fiscaux sont \u00e0 votre disposition pour toute question sur le sujet.<\/p>[\/et_pb_text][et_pb_text ul_type=\u00a0\u00bbsquare\u00a0\u00bb ul_item_indent=\u00a0\u00bb40px\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#00418F\u00a0\u00bb text_font_size=\u00a0\u00bb14px\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><b>Sources :<\/b><\/p>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">1. Berney Associ\u00e9s, Guide Fiscal, N82, disponible \u00e0 l\u2019adresse\u00a0suivante : <a href=\"https:\/\/berneyassocies.com\/guide-fiscal-2024\/\">https:\/\/berneyassocies.com\/guide-fiscal-2024\/<\/a>\u00a0: 14% VD\u00a0; 14.11% FR\u00a0; entre 11.89% et 17.08% VS.<\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5&Prime; _builder_version=\u00a0\u00bb4.25.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb z_index=\u00a0\u00bb1&Prime; sticky_position=\u00a0\u00bbtop\u00a0\u00bb sticky_offset_top=\u00a0\u00bb150px\u00a0\u00bb sticky_limit_bottom=\u00a0\u00bbrow\u00a0\u00bb sticky_offset_surrounding=\u00a0\u00bboff\u00a0\u00bb sticky_position_tablet=\u00a0\u00bbnone\u00a0\u00bb sticky_position_phone=\u00a0\u00bbnone\u00a0\u00bb sticky_position_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI0MDA5NiJ9fQ==@\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb14px\u00a0\u00bb button_text_color=\u00a0\u00bb#FB0346&Prime; button_bg_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb button_border_width=\u00a0\u00bb2px\u00a0\u00bb button_border_color=\u00a0\u00bb#FB0346&Prime; button_border_radius=\u00a0\u00bb30px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; custom_margin_tablet=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-8e43273b-69bc-45d5-a817-07da9f1ce23e%22:%91%22button_text_color__hover%22%93}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#FB0346&Prime; button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb button_text_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_text_color__hover=\u00a0\u00bb#ffffff\u00a0\u00bb][\/et_pb_button][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_2_font_size=\u00a0\u00bb33px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb33px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>Derni\u00e8res actualit\u00e9s<\/h2>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3&Prime; include_categories=\u00a0\u00bb19&Prime; show_more=\u00a0\u00bbon\u00a0\u00bb show_author=\u00a0\u00bboff\u00a0\u00bb show_date=\u00a0\u00bboff\u00a0\u00bb show_categories=\u00a0\u00bboff\u00a0\u00bb show_excerpt=\u00a0\u00bboff\u00a0\u00bb show_pagination=\u00a0\u00bboff\u00a0\u00bb module_class=\u00a0\u00bbdt-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856&Prime; header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856&Prime; custom_margin_tablet=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb22px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb1em||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb1em||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb animation_duration=\u00a0\u00bb1100ms\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb60%\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_font_size=\u00a0\u00bb1.5em\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb custom_margin=\u00a0\u00bb||2vh||false|false\u00a0\u00bb header_3_font_size_tablet=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3><span style=\"font-weight: 400;\">Le d\u00e9partement fiscalit\u00e9 de Berney Associ\u00e9s se tient \u00e0 votre disposition pour r\u00e9pondre \u00e0 toute question fiscale. N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/span><\/h3>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb18px\u00a0\u00bb button_bg_color=\u00a0\u00bb#FB0346&Prime; button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb50px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#002856&Prime; button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Lorsque des frais priv\u00e9s sont pris en charge par une soci\u00e9t\u00e9, des risques fiscaux importants peuvent survenir. Apprenez \u00e0 identifier et \u00e9viter les prestations appr\u00e9ciables en argent gr\u00e2ce \u00e0 nos conseils d&rsquo;experts.<\/p>","protected":false},"author":8,"featured_media":243625,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[160,155,159,161],"actualite-theme":[71],"class_list":["post-239916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-actionnaire","tag-fiscalite","tag-frais-prives","tag-societe","actualite-theme-fiscalite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comptabilisation des frais priv\u00e9s dans sa soci\u00e9t\u00e9 : les risques li\u00e9s \u00e0 de telles pratiques - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Frais Priv\u00e9 : d\u00e9couvrez les cons\u00e9quences fiscales des prestations appr\u00e9ciables en argent entre actionnaires et leur soci\u00e9t\u00e9. 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