{"id":848,"date":"2018-01-02T22:11:04","date_gmt":"2018-01-02T22:11:04","guid":{"rendered":"https:\/\/swissregistration.ch\/?page_id=848"},"modified":"2026-09-08T22:53:31","modified_gmt":"2026-09-08T22:53:31","slug":"eu-kig","status":"publish","type":"page","link":"https:\/\/swissregistration.ch\/fr\/eu-kig\/","title":{"rendered":"RI et SNC"},"content":{"rendered":"<h2 data-start=\"0\" data-end=\"27\">Points communs entre la RI et la SNC<\/h2>\n<ol data-start=\"29\" data-end=\"909\">\n<li data-start=\"29\" data-end=\"124\">\n<p data-start=\"32\" data-end=\"58\"><strong data-start=\"32\" data-end=\"58\">Pas de capital minimal<\/strong><\/p>\n<ul data-start=\"63\" data-end=\"124\">\n<li data-start=\"63\" data-end=\"124\">\n<p data-start=\"65\" data-end=\"124\">Aucun capital minimum l\u00e9gal n\u2019est requis pour ces deux formes juridiques.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"126\" data-end=\"317\">\n<p data-start=\"129\" data-end=\"148\"><strong data-start=\"129\" data-end=\"148\">Cr\u00e9ation simple<\/strong><\/p>\n<ul data-start=\"153\" data-end=\"317\">\n<li data-start=\"153\" data-end=\"198\">\n<p data-start=\"155\" data-end=\"198\">RI : une seule personne d\u00e9marre l\u2019activit\u00e9.<\/p>\n<\/li>\n<li data-start=\"202\" data-end=\"280\">\n<p data-start=\"204\" data-end=\"280\">SNC : deux personnes ou plus s\u2019associent pour exercer l\u2019activit\u00e9 ensemble.<\/p>\n<\/li>\n<li data-start=\"284\" data-end=\"317\">\n<p data-start=\"286\" data-end=\"317\">Aucun acte notari\u00e9 obligatoire.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"319\" data-end=\"533\">\n<p data-start=\"322\" data-end=\"359\"><strong data-start=\"322\" data-end=\"359\">Pas de personnalit\u00e9 juridique distincte<\/strong><\/p>\n<ul data-start=\"364\" data-end=\"533\">\n<li data-start=\"364\" data-end=\"460\">\n<p data-start=\"366\" data-end=\"460\">Le b\u00e9n\u00e9fice constitue un revenu priv\u00e9 (celui du titulaire dans la RI et celui des associ\u00e9s dans la SNC).<\/p>\n<\/li>\n<li data-start=\"464\" data-end=\"533\">\n<p data-start=\"466\" data-end=\"533\">Dans la RI, le patrimoine de l\u2019entreprise appartient au titulaire; dans la SNC, il appartient en commun aux associ\u00e9s.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"535\" data-end=\"648\">\n<p data-start=\"538\" data-end=\"572\"><strong data-start=\"538\" data-end=\"572\">Responsabilit\u00e9 sans limitation<\/strong><\/p>\n<ul data-start=\"577\" data-end=\"648\">\n<li data-start=\"577\" data-end=\"648\">\n<p data-start=\"579\" data-end=\"648\">Il n\u2019y a pas de limitation de responsabilit\u00e9 comme dans une S\u00e0rl ou une SA.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"650\" data-end=\"909\">\n<p data-start=\"653\" data-end=\"692\"><strong data-start=\"653\" data-end=\"692\">Registre du commerce \/ Comptabilit\u00e9<\/strong><\/p>\n<ul data-start=\"697\" data-end=\"909\">\n<li data-start=\"697\" data-end=\"826\">\n<p data-start=\"699\" data-end=\"826\">SNC : inscription obligatoire au registre du commerce. RI : en principe d\u00e8s CHF 100&rsquo;000.00 de chiffre d\u2019affaires au cours du dernier exercice, sous r\u00e9serve des exceptions l\u00e9gales. Sinon, l\u2019inscription volontaire est possible.<\/p>\n<\/li>\n<li data-start=\"830\" data-end=\"909\">\n<p data-start=\"832\" data-end=\"909\">D\u00e8s CHF 500&rsquo;000.00 de chiffre d\u2019affaires au cours du dernier exercice : comptabilit\u00e9 et pr\u00e9sentation des comptes selon les art. 957 ss CO; en dessous, une comptabilit\u00e9 simplifi\u00e9e suffit.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<hr data-start=\"911\" data-end=\"914\" \/>\n<h2 data-start=\"916\" data-end=\"940\">Diff\u00e9rences entre la RI et la SNC<\/h2>\n<ol data-start=\"942\" data-end=\"1866\">\n<li data-start=\"942\" data-end=\"1046\">\n<p data-start=\"945\" data-end=\"958\"><strong data-start=\"945\" data-end=\"958\">Personnes<\/strong><\/p>\n<ul data-start=\"963\" data-end=\"1046\">\n<li data-start=\"963\" data-end=\"1001\">\n<p data-start=\"965\" data-end=\"1001\">RI : exactement 1 personne physique.<\/p>\n<\/li>\n<li data-start=\"1005\" data-end=\"1046\">\n<p data-start=\"1007\" data-end=\"1046\">SNC : au minimum 2 personnes physiques.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1048\" data-end=\"1319\">\n<p data-start=\"1051\" data-end=\"1069\"><strong data-start=\"1051\" data-end=\"1069\">Responsabilit\u00e9<\/strong><\/p>\n<ul data-start=\"1074\" data-end=\"1319\">\n<li data-start=\"1074\" data-end=\"1145\">\n<p data-start=\"1076\" data-end=\"1145\">RI : le titulaire r\u00e9pond de mani\u00e8re illimit\u00e9e sur sa fortune priv\u00e9e.<\/p>\n<\/li>\n<li data-start=\"1149\" data-end=\"1319\">\n<p data-start=\"1151\" data-end=\"1319\">SNC : la soci\u00e9t\u00e9 r\u00e9pond d\u2019abord sur sa fortune, puis tous les associ\u00e9s r\u00e9pondent personnellement, de mani\u00e8re illimit\u00e9e et solidaire (la totalit\u00e9 peut \u00eatre r\u00e9clam\u00e9e \u00e0 chacun).<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1321\" data-end=\"1527\">\n<p data-start=\"1324\" data-end=\"1348\"><strong data-start=\"1324\" data-end=\"1348\">Raison de commerce<\/strong><\/p>\n<ul data-start=\"1353\" data-end=\"1527\">\n<li data-start=\"1353\" data-end=\"1434\">\n<p data-start=\"1355\" data-end=\"1434\">RI : le nom de famille du titulaire doit appara\u00eetre dans la raison de commerce.<\/p>\n<\/li>\n<li data-start=\"1438\" data-end=\"1527\">\n<p data-start=\"1440\" data-end=\"1527\">SNC : le nom peut \u00eatre choisi librement, mais la forme juridique doit \u00eatre indiqu\u00e9e (par ex. \u00ab SNC \u00bb).<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1529\" data-end=\"1707\">\n<p data-start=\"1532\" data-end=\"1557\"><strong data-start=\"1532\" data-end=\"1557\">Direction \/ D\u00e9cisions<\/strong><\/p>\n<ul data-start=\"1562\" data-end=\"1707\">\n<li data-start=\"1562\" data-end=\"1607\">\n<p data-start=\"1564\" data-end=\"1607\">RI : contr\u00f4le total par une seule personne.<\/p>\n<\/li>\n<li data-start=\"1611\" data-end=\"1707\">\n<p data-start=\"1613\" data-end=\"1707\">SNC : en principe, tous les associ\u00e9s ont le droit de g\u00e9rer et de signer, sauf accord contraire.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1709\" data-end=\"1866\">\n<p data-start=\"1712\" data-end=\"1728\"><strong data-start=\"1712\" data-end=\"1728\">Continuation<\/strong><\/p>\n<ul data-start=\"1733\" data-end=\"1866\">\n<li data-start=\"1733\" data-end=\"1808\">\n<p data-start=\"1735\" data-end=\"1808\">RI : li\u00e9e au titulaire; l\u2019activit\u00e9 peut \u00eatre transf\u00e9r\u00e9e \u00e0 une autre personne ou soci\u00e9t\u00e9.<\/p>\n<\/li>\n<li data-start=\"1812\" data-end=\"1866\">\n<p data-start=\"1814\" data-end=\"1866\">SNC : peut \u00eatre poursuivie sur la base d\u2019un accord appropri\u00e9, avec au moins deux associ\u00e9s.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><a class=\"btn_left\" href=\"https:\/\/swissregistration.ch\/fr\/einzelunternehmung\/\">Cr\u00e9ation d\u2019une raison individuelle (RI)<br \/>\nForfait CHF 280.&#8211;<\/a><\/p>\n<p><a class=\"btn_right\" href=\"https:\/\/swissregistration.ch\/fr\/kollektivgesellschaft\/\">Cr\u00e9ation d\u2019une soci\u00e9t\u00e9 en nom collectif (SNC)<br \/>\nForfait\u00a0CHF 380.&#8211;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Points communs entre la RI et la SNC Pas de capital minimal Aucun capital minimum l\u00e9gal n\u2019est requis pour ces deux formes juridiques. Cr\u00e9ation simple RI : une seule personne d\u00e9marre l\u2019activit\u00e9. SNC : deux personnes ou plus s\u2019associent pour exercer l\u2019activit\u00e9 ensemble. Aucun acte notari\u00e9 obligatoire. Pas de personnalit\u00e9\u2026<\/p>\n<p> <a class=\"continue-reading-link\" href=\"https:\/\/swissregistration.ch\/fr\/eu-kig\/\"><span>Lire la suite<\/span><i class=\"crycon-right-dir\"><\/i><\/a> <\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-848","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.5","language":"fr","enabled_languages":["de","fr","it"],"languages":{"de":{"title":true,"content":true,"excerpt":false},"fr":{"title":true,"content":true,"excerpt":false},"it":{"title":true,"content":true,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/swissregistration.ch\/fr\/wp-json\/wp\/v2\/pages\/848","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swissregistration.ch\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/swissregistration.ch\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/swissregistration.ch\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/swissregistration.ch\/fr\/wp-json\/wp\/v2\/comments?post=848"}],"version-history":[{"count":36,"href":"https:\/\/swissregistration.ch\/fr\/wp-json\/wp\/v2\/pages\/848\/revisions"}],"predecessor-version":[{"id":1555,"href":"https:\/\/swissregistration.ch\/fr\/wp-json\/wp\/v2\/pages\/848\/revisions\/1555"}],"wp:attachment":[{"href":"https:\/\/swissregistration.ch\/fr\/wp-json\/wp\/v2\/media?parent=848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}