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Le statut du conjoint du chef d'entreprise : avantages, inconvénients et optimisations

  • Linda Georgin

    ()

    (IAE Grenoble - Institut d'Administration des Entreprises - Grenoble - Université Pierre-Mendès-France - Grenoble II)

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    Le choix d'un statut pour le conjoint du chef d'entreprise est devenu obligatoire suite à la loi du 2 août 2005. Ce dernier, lorsqu'il travaille aux côtés du chef d'entreprise, a dorénavant le devoir d'opter pour l'un des trois statuts proposés : conjoint collaborateur, salarié ou associé. Chacun des choix induit des avantages mais aussi des inconvénients et les impacts sont différents à plusieurs niveaux. Il est ainsi nécessaire d'analyser les effets sur le plan fiscal, mais aussi sur le plan de la rémunération, de la protection sociale, de la retraite ou encore de la prévoyance. Ce mémoire propose d'aborder le sujet sous un angle global afin de mettre en perspective les avantages et les inconvénients des trois statuts et d'effectuer des choix avertis. Des produits d'optimisation tels que les contrats en loi Madelin, les Plans d'Épargne Entreprise ou encore les Plans d'Épargne Retraite Collectifs peuvent apporter des protections complémentaires. Enfin, des simulations concrètes nous permettrons d'apercevoir au mieux les atouts et les faiblesses de chaque statut.

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    Date of creation: 2013
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    Handle: RePEc:hal:journl:dumas-00934101
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