{"id":18376,"date":"2023-01-04T10:38:55","date_gmt":"2023-01-04T09:38:55","guid":{"rendered":"https:\/\/tyconsulting.ma\/?p=18376"},"modified":"2023-12-05T14:37:02","modified_gmt":"2023-12-05T13:37:02","slug":"la-succursale-quelles-specificites-fiscales-et-juridiques","status":"publish","type":"post","link":"https:\/\/tyconsulting.ma\/fr\/la-succursale-quelles-specificites-fiscales-et-juridiques\/","title":{"rendered":"LA SUCCURSALE : QUELLES SP\u00c9CIFIT\u00c9S FISCALES ET JURIDIQUES"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"18376\" class=\"elementor elementor-18376\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21cecb3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21cecb3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8613e68\" data-id=\"8613e68\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6847ed8 elementor-widget elementor-widget-heading\" data-id=\"6847ed8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">La succursale : Quelles sp\u00e9cificit\u00e9s fiscales et juridiques<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7748d05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7748d05\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54967c3\" data-id=\"54967c3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89a5224 elementor-widget elementor-widget-text-editor\" data-id=\"89a5224\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h4 style=\"padding-left: 40px;\"><span style=\"color: #008080;\"><strong>1. D\u00e9finition de la succursale d\u2019une soci\u00e9t\u00e9 \u00e9trang\u00e8re<\/strong><\/span><\/h4>\n<p style=\"padding-left: 80px;\"><strong><span style=\"color: #000000;\">La succursale constitue un \u00e9tablissement ind\u00e9pendant qui n\u2019est pas dot\u00e9 de la personnalit\u00e9 morale. Elle constitue la continuit\u00e9 juridique de la soci\u00e9t\u00e9 m\u00e8re. N\u00e9anmoins, la succursale dispose d\u2019une certaine autonomie de gestion et de direction. Elle est g\u00e9n\u00e9ralement utilis\u00e9e par les multinationales pour leur projets ou march\u00e9s cl\u00e9 en main.<\/span><\/strong><\/p>\n<h4 style=\"padding-left: 40px;\"><span style=\"color: #008080;\">2. Tableau comparatif des diff\u00e9rences entre succursale et filiale<\/span><\/h4>\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-5157316 elementor-widget elementor-widget-html\" data-id=\"5157316\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<table style=\"border-collapse: collapse; width: 100%; height: 216px; font-weight: bold, font-family: Arial bold; font-size: 18px; text-align: justify\" border=\"2\">\r\n<tbody>\r\n<tr style=\"height: 18px; text-align: center;\">\r\n<td style=\"width: 25%; height: 18px;\">&nbsp;<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px; border-color: black; color: blue;\">Nature\/soci&eacute;t&eacute;<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; border-color: black; color: blue; width: 25%; height: 18px;\">Succursale<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; border-color: black; color: blue; width: 25%; height: 18px;\">Filiale<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px; border-color: black; color: blue;\" rowspan=\"7\">Juridique<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 25%; height: 18px;\">Lien Juridique<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 25%; height: 18px;\">Juridiquement li&eacute;e &agrave; la soci&eacute;t&eacute; m&egrave;re.<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 25%; height: 18px;\">Distincte de la soci&eacute;t&eacute; m&egrave;re.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px;width: 25%; height: 18px;\">Personnalit&eacute; morale<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;\">N'est pas dot&eacute;e de la personnalit&eacute; morale<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Dot&eacute;e d'une personnalit&eacute; morale propre.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Capital<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Pas de capital social.<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Poss&egrave;de un capital social, selon le type de l'entreprise.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Responsabilit&eacute; financi&egrave;re<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">La responsabilit&eacute; financi&egrave;re de la soci&eacute;t&eacute; m&egrave;re est ilimit&eacute;e<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">La responsabilit&eacute; financi&egrave;re de la soci&eacute;t&eacute; m&egrave;re est en principelimit&eacute;e &agrave; la contribution en copital social.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">La g&eacute;rance<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Autonomie de gestion financi&egrave;re contracte pour le nom et pour le compte de sa soci&eacute;t&eacute; m&egrave;re :<br \/>- Le directeur de la succursale ne peut pas agir sans le consentement de la maison m&egrave;re.<br \/>- Sa direction est assur&eacute;e par un repr&eacute;sentant l&eacute;gal de la soci&eacute;t&eacute; m&egrave;re.<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">- Le G&eacute;rant ou le Pr&eacute;sident de la filiale peut agir librement.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Exigence de gestion<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Exempt&eacute;e de toutes les obligations juridiques qu'impose la loi &agrave; une soci&eacute;t&eacute; commerciale.<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Reconnue en tant que soci&eacute;t&eacute; de droit commun, soumise aux exigences de gestion pr&eacute;vue par la r&eacute;glementation : comme par exemple l'obligation d'avoir un commissaire aux comptes ou de tenir des assembl&eacute;es g&eacute;n&eacute;rales.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Liquidation<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">La liquidation de la succursale peut &ecirc;tre faite sans passer par les proc&eacute;dures qu'exige le droit marocain. Il suffit d'une d&eacute;cision de la maison m&egrave;re pour mettre fin aux activit&eacute;s de la succursale.<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">La liquidation de la fililale doit suivre les proc&eacute;dures applicables dans le droit marocain.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px; border-color: black; color: blue;\" rowspan=\"5\">Fiscale<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">L'imp&ocirc;t sur les soci&eacute;t&eacute;s<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">La succursale est reconnue comme un &eacute;tablissement stable. L'impot s'applique sur les b&eacute;n&eacute;fices r&eacute;alis&eacute;s selon les modalit&eacute;s de droit commun. Les succursales des soci&eacute;t&eacute;s &eacute;trang&egrave;res ont la possibilit&eacute; de choisir un r&eacute;gime forfaitaire.<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Soumise &agrave; l'imp&ocirc;t sur les soci&eacute;t&eacute;s selon les modalit&eacute;s de droit commun.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">L'imp&ocirc;t sur le revenu<\/td>\r\n<td style=\"text-align: center; border: 2px solid; width: 25%; height: 18px;\" colspan=\"2\">Droit commun<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">La TVA<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">En ce qui concerne la TVA, la succursale est soumise au r&eacute;gime de droit commun.<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Soumise &agrave; la TVA selon les modalit&eacute;s du droit commun.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">Droits d'enregistrement<\/td>\r\n<td style=\"text-align: center; border: 2px solid; width: 25%; height: 18px;\" colspan=\"2\">Droit commun.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 25%; height: 18px;\">TP\/TSC<\/td>\r\n<td style=\"text-align: center; width: 25%; border: 2px solid; height: 18px;\" colspan=\"2\">Droit commun.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>La succursale : Quelles sp\u00e9cificit\u00e9s fiscales et juridiques 1. D\u00e9finition de la succursale d\u2019une soci\u00e9t\u00e9 \u00e9trang\u00e8re La succursale constitue un \u00e9tablissement ind\u00e9pendant qui n\u2019est pas dot\u00e9 de la personnalit\u00e9 morale. Elle constitue la continuit\u00e9 juridique de la soci\u00e9t\u00e9 m\u00e8re. N\u00e9anmoins, la succursale dispose d\u2019une certaine autonomie de gestion et de direction. Elle est g\u00e9n\u00e9ralement utilis\u00e9e<\/p>","protected":false},"author":1,"featured_media":18383,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[127],"tags":[],"class_list":["post-18376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.4.8 - aioseo.com -->\n\t\t<meta name=\"description\" content=\"La succursale, \u00e9tablissement autonome sans personnalit\u00e9 morale, repr\u00e9sente la continuit\u00e9 juridique de la soci\u00e9t\u00e9 m\u00e8re, utilis\u00e9e par les multinationales pour des projets cl\u00e9s.\" \/>\n\t\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t\t<meta name=\"google-site-verification\" content=\"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\" \/>\n\t\t<meta 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