{"id":34153,"date":"2024-10-19T21:02:46","date_gmt":"2024-10-19T21:02:46","guid":{"rendered":"https:\/\/2b-advice.com\/?p=34153"},"modified":"2024-10-29T13:18:43","modified_gmt":"2024-10-29T13:18:43","slug":"la-loi-sur-lallegement-de-la-bureaucratie-entrera-en-vigueur-en-janvier-2025","status":"publish","type":"post","link":"https:\/\/2b-advice.com\/fr\/2024\/10\/19\/burokratieentlastungsgesetz-tritt-ab-januar-2025-in-kraft\/","title":{"rendered":"La loi sur l'all\u00e8gement de la bureaucratie entrera en vigueur en janvier 2025"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"34153\" class=\"elementor elementor-34153\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1d30c5 e-flex e-con-boxed e-con e-parent\" data-id=\"f1d30c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1925d6 elementor-widget elementor-widget-text-editor\" data-id=\"f1925d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le 18 octobre 2024, le Bundesrat a approuv\u00e9 la \"quatri\u00e8me loi sur l'all\u00e8gement de la bureaucratie pour les citoyens, l'\u00e9conomie et l'administration\" (BEG IV). Le Bundestag avait d\u00e9j\u00e0 adopt\u00e9 la loi sur l'all\u00e8gement de la bureaucratie le 26 septembre 2024. Aper\u00e7u des principaux points.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a77021 elementor-widget elementor-widget-heading\" data-id=\"4a77021\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La LTI IV raccourcit les d\u00e9lais de conservation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a4fb81 elementor-widget elementor-widget-text-editor\" data-id=\"0a4fb81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L'objectif de la loi est de simplifier les processus et les r\u00e8gles et de permettre \u00e0 l'\u00e9conomie, en particulier aux ind\u00e9pendants, aux entrepreneurs et aux entrepreneuses de consacrer plus de temps \u00e0 leurs v\u00e9ritables t\u00e2ches, selon l'expos\u00e9 des motifs de la loi. Le gouvernement f\u00e9d\u00e9ral s'attend \u00e0 des all\u00e8gements financiers \u00e0 hauteur de 944 millions d'euros par an.<\/p><p>Parmi les mesures adopt\u00e9es, on peut citer<\/p><ul><li><strong>D\u00e9lais de conservation plus courts pour les pi\u00e8ces comptables<\/strong><br \/>Les d\u00e9lais de conservation pr\u00e9vus par le droit commercial et fiscal pour les pi\u00e8ces comptables telles que les copies de factures, les extraits de compte et les listes de salaires sont r\u00e9duits de dix \u00e0 huit ans (article 3 de la LTI IV).<br \/><br \/><\/li><li><strong>La forme textuelle plut\u00f4t que la forme \u00e9crite<\/strong><br \/>Dans de nombreux cas, l'exigence de la forme \u00e9crite est supprim\u00e9e et ramen\u00e9e \u00e0 la forme textuelle (p. ex. e-mail). Par exemple, le contrat de travail devient enti\u00e8rement num\u00e9rique. Dans l'ensemble, davantage d'actes juridiques num\u00e9riques seront effectu\u00e9s par e-mail, SMS ou message Messenger sans l'exigence d'une signature manuscrite (voir notamment l'article 15 de la LTI IV).<br \/><br \/><\/li><li><strong>Base de donn\u00e9es des procurations<\/strong><br \/>A l'avenir, les employeurs ne devront plus d\u00e9livrer \u00e0 leurs conseillers fiscaux de nombreuses procurations pour les institutions de s\u00e9curit\u00e9 sociale concern\u00e9es - une base de donn\u00e9es permet l'enregistrement \u00e9lectronique d'une procuration g\u00e9n\u00e9rale (art. 30 LIE IV).<br \/><br \/><\/li><li><strong>Pas d'obligation de d\u00e9claration d'h\u00f4tel\u00a0<\/strong><br \/>L'obligation de d\u00e9claration d'h\u00f4tel est supprim\u00e9e et le remplissage fastidieux de fiches de d\u00e9claration pour les ressortissants allemands n'est plus n\u00e9cessaire (art. 7 LIE IV).<br \/><br \/><\/li><\/ul><ul><li><strong>La loi sur les soci\u00e9t\u00e9s anonymes devient num\u00e9rique<\/strong><br \/>Faciliter les assembl\u00e9es g\u00e9n\u00e9rales des soci\u00e9t\u00e9s cot\u00e9es en bourse en permettant \u00e0 l'avenir la mise \u00e0 disposition des documents en ligne ainsi que (art. 19 LTI IV)<br \/><br \/><\/li><li><strong>Rel\u00e8vement des seuils en mati\u00e8re de comptabilit\u00e9 et de pr\u00e9sentation des comptes<br \/><\/strong>Les seuils mon\u00e9taires utilis\u00e9s pour d\u00e9terminer les classes de taille des entreprises dans le droit comptable commercial ont \u00e9t\u00e9 augment\u00e9s d'environ 25 pour cent. Les seuils mon\u00e9taires d\u00e9terminent si une entreprise passe du statut de \"micro-entreprise\" \u00e0 celui de \"petite\" entreprise, de \"petite\" \u00e0 \"moyenne\" entreprise et de \"moyenne\" \u00e0 \"grande\" entreprise au sens du droit comptable commercial. L'\u00e9tendue des obligations en mati\u00e8re de bilan et de rapport d\u00e9pend de la taille de l'entreprise : ainsi, une \"petite\" entreprise a des obligations nettement moins intensives qu'une \"grande\" entreprise. Le rel\u00e8vement fera passer de tr\u00e8s nombreuses entreprises dans une cat\u00e9gorie de taille inf\u00e9rieure - ce qui s'accompagnera pour elles d'une r\u00e9duction sensible de la charge bureaucratique et d'une diminution consid\u00e9rable des co\u00fbts (article 5 de la LIF IV).<\/li><\/ul><p><strong><br \/>Conseil de lecture :<\/strong> <a href=\"https:\/\/2b-advice.com\/fr\/2024\/10\/18\/cyber-resilience-act-le-conseil-europeen-donne-son-feu-vert\/\" target=\"_blank\" rel=\"noopener\">Cyber Resilience Act - Le Conseil europ\u00e9en donne son feu vert<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c845be elementor-widget elementor-widget-heading\" data-id=\"4c845be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La loi sur l'all\u00e8gement de la bureaucratie ne va pas assez loin pour les associations \u00e9conomiques<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6960685 elementor-widget elementor-widget-text-editor\" data-id=\"6960685\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\"C'est une bonne nouvelle pour notre \u00e9conomie - et pour tous ceux qui souffrent de burnout bureaucratique\", explique le ministre f\u00e9d\u00e9ral de la Justice Marco Buschmann. Mais pour de nombreux entrepreneurs et ind\u00e9pendants, la LFI IV n'est qu'une goutte d'eau dans l'oc\u00e9an.<\/p><p>\"Ce n'est pas une perc\u00e9e\", d\u00e9clare par exemple Christoph Ahlhaus, directeur de l'association allemande des petites et moyennes entreprises, lors d'un entretien avec le journal t\u00e9l\u00e9vis\u00e9. Car d'un c\u00f4t\u00e9, la bureaucratie doit \u00eatre r\u00e9duite, mais de l'autre, la loi sur la cha\u00eene d'approvisionnement cr\u00e9e une \"\u00e9norme bureaucratie avec peu d'avantages\", selon Ahlhaus. \"Des rapports doivent \u00eatre r\u00e9dig\u00e9s, des obligations de contr\u00f4le ont \u00e9t\u00e9 impos\u00e9es, qui ne peuvent absolument pas \u00eatre remplies par de nombreuses moyennes entreprises avec des efforts raisonnables\". C'est notamment \u00e0 l'UE d'intervenir : \"L\u00e0 aussi, il faut mettre la hache dans le monstre bureaucratique. Mais pour l'instant, nous voyons malheureusement le contraire\".<\/p><p>M\u00eame si la BEG IV doit apporter un soulagement \u00e0 partir de janvier 2025 : Il reste encore beaucoup \u00e0 faire !<\/p><p><strong>Conseil de lien :<\/strong> <a href=\"https:\/\/dserver.bundestag.de\/btd\/20\/113\/2011306.pdf\" target=\"_blank\" rel=\"noopener\">Projet de quatri\u00e8me loi visant \u00e0 d\u00e9charger les citoyens, l'\u00e9conomie et l'administration de la bureaucratie (quatri\u00e8me loi sur l'all\u00e8gement de la bureaucratie)<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Le 18 octobre 2024, le Conseil f\u00e9d\u00e9ral a approuv\u00e9 la \"quatri\u00e8me loi sur l'all\u00e8gement de la bureaucratie pour les citoyens, l'\u00e9conomie et l'administration\" (BEG IV). Elle pourra ainsi entrer en vigueur en janvier 2025. Aper\u00e7u des principaux points.<\/p>","protected":false},"author":2,"featured_media":34159,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[91],"tags":[210,208,211,212,209],"class_list":["post-34153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance-management","tag-aufbewahrungsfristen","tag-beg-iv","tag-hotelmeldepflicht","tag-textform","tag-vollmachtsdatenbank"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B\u00fcrokratieentlastungsgesetz tritt ab Januar 2025 in Kraft - Ailance<\/title>\n<meta name=\"description\" content=\"Die wichtigsten Punkte aus dem B\u00fcrokratieentlastungsgesetz (BEG IV) im \u00dcberblick.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/2b-advice.com\/fr\/2024\/10\/19\/la-loi-sur-lallegement-de-la-bureaucratie-entrera-en-vigueur-en-janvier-2025\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B\u00fcrokratieentlastungsgesetz tritt ab Januar 2025 in Kraft - 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