{"id":8919,"date":"2025-06-23T14:22:13","date_gmt":"2025-06-23T12:22:13","guid":{"rendered":"https:\/\/ibj.be\/?p=8919"},"modified":"2025-06-23T14:25:31","modified_gmt":"2025-06-23T12:25:31","slug":"la-directive-europeenne-2025-25-modernise-les-processus-des-entreprises-en-belgique-et-dans-lue","status":"publish","type":"post","link":"https:\/\/ibj.be\/fr\/partnerblog-fr\/la-directive-europeenne-2025-25-modernise-les-processus-des-entreprises-en-belgique-et-dans-lue\/","title":{"rendered":"La directive europ\u00e9enne 2025\/25 modernise les processus des entreprises en Belgique et dans l\u2019UE"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La directive europ\u00e9enne 2025\/25 pr\u00e9figure un avenir num\u00e9rique et plus transparent pour le droit des soci\u00e9t\u00e9s. Elle simplifie la cr\u00e9ation et la gestion des soci\u00e9t\u00e9s et encourage la coop\u00e9ration transfrontali\u00e8re. La Belgique doit transposer la directive en droit national d\u2019ici 2027.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ca90ac6\" id=\"strong-la-numerisation-et-la-transparence-au-coeur-de-la-nouvelle-reglementation-strong\" data-block-id=\"ca90ac6\"><style>.stk-ca90ac6 {margin-bottom:15px !important;}<\/style><h4 class=\"stk-block-heading__text\"><strong>La num\u00e9risation et la transparence au c\u0153ur de la nouvelle r\u00e9glementation<\/strong><\/h4><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Le 30 janvier 2025, la directive europ\u00e9enne 2025\/25 est entr\u00e9e en vigueur. Cette nouvelle mesure vise \u00e0 moderniser en profondeur le droit des soci\u00e9t\u00e9s au sein de l\u2019Union europ\u00e9enne, en mettant clairement l\u2019accent sur la num\u00e9risation, la transparence et la coop\u00e9ration transfrontali\u00e8re. Cette directive apporte \u00e9galement des changements radicaux pour la soci\u00e9t\u00e9 en nom collectif (ou mieux connue sous le nom de SNC), ainsi que pour la soci\u00e9t\u00e9 en commandite (\u00ab SComm \u00bb).<br>La Belgique doit transposer la directive en droit national pour le&nbsp;<strong>31 juillet 2027<\/strong>, \u00e0 l\u2019exception d\u2019un nombre limit\u00e9 d\u2019articles pour lesquels le d\u00e9lai de transposition a \u00e9t\u00e9 prolong\u00e9 jusqu\u2019au 1er ao\u00fbt 2029. \u00c0 partir du 1er ao\u00fbt 2028, les r\u00e8gles doivent \u00eatre appliqu\u00e9es concr\u00e8tement.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9338d0c\" id=\"strong-la-creation-et-lenregistrement-numeriques-deviennent-la-norme-strong\" data-block-id=\"9338d0c\"><style>.stk-9338d0c {margin-bottom:15px !important;}<\/style><h4 class=\"stk-block-heading__text\"><strong>La cr\u00e9ation et l\u2019enregistrement num\u00e9riques deviennent la norme<\/strong><\/h4><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019un des changements les plus notables est la possibilit\u00e9 de cr\u00e9er des soci\u00e9t\u00e9s enti\u00e8rement num\u00e9riques. La constitution, l\u2019inscription au Moniteur belge et les changements dans la Banque-Carrefour des Entreprises (BCE) pourront se faire via une plateforme num\u00e9rique standardis\u00e9e. Cela devrait permettre de r\u00e9duire la charge administrative et d\u2019acc\u00e9l\u00e9rer les d\u00e9lais d\u2019ex\u00e9cution.<br>\u00c0 partir de la transposition de la directive, les entreprises seront tenues de communiquer les modifications apport\u00e9es \u00e0 leurs donn\u00e9es ou \u00e0 leurs statuts dans un d\u00e9lai de 15 jours ouvrables. Le d\u00e9passement de ce d\u00e9lai pourra entra\u00eener des sanctions.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-06e8708\" id=\"strong-certificat-dentreprise-de-l-ue-et-procuration-numerique-strong\" data-block-id=\"06e8708\"><style>.stk-06e8708 {margin-bottom:15px !important;}<\/style><h4 class=\"stk-block-heading__text\"><strong>Certificat d\u2019entreprise de l\u2019UE et procuration num\u00e9rique<\/strong><\/h4><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">La directive introduit \u00e9galement deux outils innovants :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Le certificat d\u2019entreprise de l\u2019UE<\/strong>\u00a0: une preuve num\u00e9rique uniforme de l\u2019enregistrement et de la validit\u00e9 juridique d\u2019une entreprise, valable dans tous les \u00c9tats membres.<\/li>\n\n\n\n<li><strong>La procuration num\u00e9rique de l\u2019UE<\/strong>\u00a0: les entrepreneurs peuvent d\u00e9sormais autoriser num\u00e9riquement quelqu\u2019un \u00e0 les repr\u00e9senter l\u00e9galement en cas de constitution ou de fusion transfrontali\u00e8res de soci\u00e9t\u00e9s, par exemple.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ces outils sont destin\u00e9s \u00e0 r\u00e9duire les obstacles \u00e0 l\u2019expansion internationale, en particulier pour les PME qui cherchent \u00e0 op\u00e9rer dans d\u2019autres pays de l\u2019UE.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f0b0c5c\" id=\"strong-transparence-et-possibilites-de-controle-accrues-strong\" data-block-id=\"f0b0c5c\"><style>.stk-f0b0c5c {margin-bottom:15px !important;}<\/style><h4 class=\"stk-block-heading__text\"><strong>Transparence et possibilit\u00e9s de contr\u00f4le accrues<\/strong><\/h4><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">En outre, la directive exige que les soci\u00e9t\u00e9s ayant des comptes consolid\u00e9s divulguent la structure de leur groupe \u2013 y compris la soci\u00e9t\u00e9 m\u00e8re ultime \u2013 par l\u2019interm\u00e9diaire de la BCE. Cette mesure renforce la lutte contre le blanchiment d\u2019argent et l\u2019\u00e9vasion fiscale.<br>En outre, la constitution ou la modification des statuts de certaines formes de soci\u00e9t\u00e9s, telles que les soci\u00e9t\u00e9s en nom collectif (SNC) et les soci\u00e9t\u00e9s en commandite simple (SComm), devra d\u00e9sormais faire l\u2019objet d\u2019un<strong>&nbsp;contr\u00f4le de l\u00e9galit\u00e9<\/strong>&nbsp;par un organe comp\u00e9tent (notaire, tribunal ou administration). Toutefois, \u00e0 l\u2019heure actuelle, l\u2019on ne sait pas encore comment cette r\u00e9vision se concr\u00e9tisera.<\/p>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0b0bd90\" id=\"strong-impact-sur-les-entreprises-belges-strong\" data-block-id=\"0b0bd90\"><style>.stk-0b0bd90 {margin-bottom:15px !important;}<\/style><h4 class=\"stk-block-heading__text\"><strong>Impact sur les entreprises belges<\/strong><\/h4><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Bien que la plupart des dispositions n\u2019entreront en vigueur que lorsque la directive aura \u00e9t\u00e9 transpos\u00e9e en droit belge, il est d\u2019ores et d\u00e9j\u00e0 conseill\u00e9 aux entrepreneurs de se pr\u00e9parer \u00e0 ce changement num\u00e9rique. Les \u00e9diteurs de logiciels juridiques et les cabinets comptables ont d\u00e9j\u00e0 commenc\u00e9 \u00e0 d\u00e9velopper des outils pour guider leurs clients dans ce domaine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avec cette directive, la Commission europ\u00e9enne esp\u00e8re renforcer la comp\u00e9titivit\u00e9 du march\u00e9 unique en supprimant les barri\u00e8res administratives et en augmentant la confiance des investisseurs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Auteur<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/philippelaw.eu\/fr\/avocat\/ihsan-karatas\/\">Ihsan Karatas<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La directive europ\u00e9enne 2025\/25 pr\u00e9figure un avenir num\u00e9rique et plus transparent pour le droit des soci\u00e9t\u00e9s. Elle simplifie la cr\u00e9ation et la gestion des soci\u00e9t\u00e9s et encourage la coop\u00e9ration transfrontali\u00e8re. La Belgique doit transposer la directive en droit national d\u2019ici 2027. La num\u00e9risation et la transparence au c\u0153ur de la nouvelle r\u00e9glementation Le 30 janvier [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[62],"tags":[],"class_list":["post-8919","post","type-post","status-publish","format-standard","hentry","category-partnerblog-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La directive europ\u00e9enne 2025\/25 modernise les processus des entreprises en Belgique et dans l\u2019UE - IBJ - IJE<\/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:\/\/ibj.be\/fr\/partnerblog-fr\/la-directive-europeenne-2025-25-modernise-les-processus-des-entreprises-en-belgique-et-dans-lue\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La directive europ\u00e9enne 2025\/25 modernise les processus des entreprises en Belgique et dans l\u2019UE - IBJ - IJE\" \/>\n<meta property=\"og:description\" content=\"La directive europ\u00e9enne 2025\/25 pr\u00e9figure un avenir num\u00e9rique et plus transparent pour le droit des soci\u00e9t\u00e9s. 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