{"id":11276,"date":"2022-02-03T17:14:40","date_gmt":"2022-02-03T16:14:40","guid":{"rendered":"https:\/\/www.agilit.law\/?p=11276"},"modified":"2022-02-03T17:14:40","modified_gmt":"2022-02-03T16:14:40","slug":"combien-coute-une-attribution-gratuite-dactions-a-lentreprise","status":"publish","type":"post","link":"https:\/\/www.agilit.law\/en\/droit-societes-fusions-acquisitions\/combien-coute-une-attribution-gratuite-dactions-a-lentreprise\/","title":{"rendered":"Combien co\u00fbte une Attribution Gratuite d&#8217;Actions \u00e0 l&#8217;entreprise?"},"content":{"rendered":"<p>L&#8217;attribution gratuite d&#8217;actions (appel\u00e9e &#8220;AGA&#8221;) est une technique juridique permettant \u00e0 une soci\u00e9t\u00e9 de donner une partie des actions qui composent son capital \u00e0 des salari\u00e9s ou \u00e0 des dirigeants.<\/p>\n<ul>\n<li>L&#8217;attribution gratuite d&#8217;actions permet de motiver et de fid\u00e9liser les salari\u00e9s<\/li>\n<li>Une soci\u00e9t\u00e9 peut attribuer 10% \u00e0 30% de son capital en AGA<\/li>\n<li>L&#8217;AGA permet aux salari\u00e9s de devenir associ\u00e9s de la Soci\u00e9t\u00e9 et ainsi de b\u00e9n\u00e9ficier des dividendes et d&#8217;une \u00e9ventuelles plus-value.<\/li>\n<\/ul>\n<p><strong>Mais concr\u00e8tement, combien \u00e7a co\u00fbte pour l&#8217;entreprise?<\/strong><\/p>\n<h1>1. Le co\u00fbt des actions en elles-m\u00eames<\/h1>\n<p>Les actions attribu\u00e9es gratuitement aux salari\u00e9s peuvent provenir (1) d&#8217;un rachat d&#8217;actions ou (2) d&#8217;une \u00e9mission d&#8217;actions nouvelles.<\/p>\n<h2>1.1 En cas de rachat d&#8217;actions existantes<\/h2>\n<ul>\n<li>La soci\u00e9t\u00e9 devra payer<strong> le prix de rachat des actions<\/strong><\/li>\n<li>L&#8217;attribution gratuite g\u00e9n\u00e8rera ainsi pour la soci\u00e9t\u00e9 une moins-value d\u00e9ductible de son r\u00e9sultat imposable<\/li>\n<\/ul>\n<h2>1.2 En cas d&#8217;\u00e9mission d&#8217;actions nouvelles<\/h2>\n<ul>\n<li>L&#8217;\u00e9mission d&#8217;actions gratuite implique une augmentation de capital de la valeur nominale des nouvelles actions \u00e9mises, pr\u00e9lev\u00e9e sur les r\u00e9serves de la soci\u00e9t\u00e9 \u00e9mettrice.<\/li>\n<li>La soci\u00e9t\u00e9 r\u00e9duit ainsi ses r\u00e9serves mais ne d\u00e9caisse pas d&#8217;argent<\/li>\n<\/ul>\n<h1>2. Les charges sociales<\/h1>\n<ul>\n<li>A la diff\u00e9rence du salaire, l&#8217;AGA n&#8217;est pas assujettie aux cotisations sociales<\/li>\n<li>L&#8217;AGA est assujettie \u00e0 un<strong>e contribution patronale sp\u00e9cifique \u00e9gale \u00e0 20%<\/strong> de la valeur des actions attribu\u00e9es<\/li>\n<li>Les PME et les ETI, qui n&#8217;ont jamais vers\u00e9 de dividendes depuis leur cr\u00e9ation,\u00a0en sont exon\u00e9r\u00e9es dans la limite, pour chaque salari\u00e9, du plafond annuel de la s\u00e9curit\u00e9 sociale (41.136 \u20ac en 2022)<\/li>\n<\/ul>\n<p>Par AGIL\u2019IT \u2013 P\u00f4le Droit des soci\u00e9t\u00e9s &#8211; Private Equity &#8211; M&amp;A \u00a0<a href=\"https:\/\/www.agilit.law\/expertises\/droit-des-societes-private-equity-ma\/\">https:\/\/www.agilit.law\/expertises\/droit-des-societes-private-equity-ma\/<\/a><\/p>\n<p>Salom\u00e9 GARLANDAT <a href=\"https:\/\/www.agilit.law\/cabinet\/equipe\/salome-garlandat\/\">https:\/\/www.agilit.law\/cabinet\/equipe\/salome-garlandat\/<\/a>, Avocate associ\u00e9e<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;attribution gratuite d&#8217;actions (appel\u00e9e &#8220;AGA&#8221;) est une technique juridique permettant \u00e0 une soci\u00e9t\u00e9 de donner une partie des actions qui composent son capital \u00e0 des salari\u00e9s ou \u00e0 des dirigeants. L&#8217;attribution gratuite d&#8217;actions permet de motiver et de fid\u00e9liser les salari\u00e9s Une soci\u00e9t\u00e9 peut attribuer 10% \u00e0 30% de son capital en AGA L&#8217;AGA permet&hellip;<\/p>\n","protected":false},"author":22,"featured_media":11316,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"coauthors":[143],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Combien co\u00fbte une Attribution Gratuite d&#039;Actions \u00e0 l&#039;entreprise? - AGIL&#039;IT<\/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:\/\/www.agilit.law\/droit-societes-fusions-acquisitions\/combien-coute-une-attribution-gratuite-dactions-a-lentreprise\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Combien co\u00fbte une Attribution Gratuite d&#039;Actions \u00e0 l&#039;entreprise? - AGIL&#039;IT\" \/>\n<meta property=\"og:description\" content=\"L&#8217;attribution gratuite d&#8217;actions (appel\u00e9e &#8220;AGA&#8221;) est une technique juridique permettant \u00e0 une soci\u00e9t\u00e9 de donner une partie des actions qui composent son capital \u00e0 des salari\u00e9s ou \u00e0 des dirigeants. L&#8217;attribution gratuite d&#8217;actions permet de motiver et de fid\u00e9liser les salari\u00e9s Une soci\u00e9t\u00e9 peut attribuer 10% \u00e0 30% de son capital en AGA L&#8217;AGA permet&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.agilit.law\/droit-societes-fusions-acquisitions\/combien-coute-une-attribution-gratuite-dactions-a-lentreprise\/\" \/>\n<meta property=\"og:site_name\" content=\"AGIL&#039;IT\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-03T16:14:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.agilit.law\/wp-content\/uploads\/2022\/01\/page-1-pour-site-bis-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Salom\u00e9 Garlandat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Salom\u00e9 Garlandat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.agilit.law\/droit-societes-fusions-acquisitions\/combien-coute-une-attribution-gratuite-dactions-a-lentreprise\/\",\"url\":\"https:\/\/www.agilit.law\/droit-societes-fusions-acquisitions\/combien-coute-une-attribution-gratuite-dactions-a-lentreprise\/\",\"name\":\"Combien co\u00fbte une Attribution Gratuite d'Actions \u00e0 l'entreprise? - AGIL&#039;IT\",\"isPartOf\":{\"@id\":\"https:\/\/www.agilit.law\/#website\"},\"datePublished\":\"2022-02-03T16:14:40+00:00\",\"dateModified\":\"2022-02-03T16:14:40+00:00\",\"author\":{\"@id\":\"https:\/\/www.agilit.law\/#\/schema\/person\/6ec088717a813c0c20aa23778432d331\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.agilit.law\/droit-societes-fusions-acquisitions\/combien-coute-une-attribution-gratuite-dactions-a-lentreprise\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.agilit.law\/droit-societes-fusions-acquisitions\/combien-coute-une-attribution-gratuite-dactions-a-lentreprise\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.agilit.law\/droit-societes-fusions-acquisitions\/combien-coute-une-attribution-gratuite-dactions-a-lentreprise\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.agilit.law\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Combien co\u00fbte une Attribution Gratuite d&#8217;Actions \u00e0 l&#8217;entreprise?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.agilit.law\/#website\",\"url\":\"https:\/\/www.agilit.law\/\",\"name\":\"AGIL&#039;IT\",\"description\":\"Make things simple\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.agilit.law\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.agilit.law\/#\/schema\/person\/6ec088717a813c0c20aa23778432d331\",\"name\":\"Salom\u00e9 Garlandat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.agilit.law\/#\/schema\/person\/image\/67098f80eb591719ae3cc14b61cb4f5f\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/364457a6b49dde4aca82456fb0441113?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/364457a6b49dde4aca82456fb0441113?s=96&d=mm&r=g\",\"caption\":\"Salom\u00e9 Garlandat\"},\"url\":\"https:\/\/www.agilit.law\/en\/author\/salome\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Combien co\u00fbte une Attribution Gratuite d'Actions \u00e0 l'entreprise? - AGIL&#039;IT","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.agilit.law\/droit-societes-fusions-acquisitions\/combien-coute-une-attribution-gratuite-dactions-a-lentreprise\/","og_locale":"en_US","og_type":"article","og_title":"Combien co\u00fbte une Attribution Gratuite d'Actions \u00e0 l'entreprise? - AGIL&#039;IT","og_description":"L&#8217;attribution gratuite d&#8217;actions (appel\u00e9e &#8220;AGA&#8221;) est une technique juridique permettant \u00e0 une soci\u00e9t\u00e9 de donner une partie des actions qui composent son capital \u00e0 des salari\u00e9s ou \u00e0 des dirigeants. 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