{"id":21220,"date":"2021-08-02T15:19:05","date_gmt":"2021-08-02T14:19:05","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/retour-dexperience-regularisations-dentites-etrangeres\/"},"modified":"2025-10-20T10:26:52","modified_gmt":"2025-10-20T09:26:52","slug":"retour-dexperience-regularisations-dentites-etrangeres","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/retour-dexperience-regularisations-dentites-etrangeres\/","title":{"rendered":"Retour d\u2019exp\u00e9rience sur les r\u00e9gularisations d\u2019entit\u00e9s \u00e9trang\u00e8res"},"content":{"rendered":"<section  class='av_textblock_section av-7dtlel-54646e090b2362c0ce717e7039213545 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6hs9cd-aa7fd7160a86b43089fe650ca2464333\">\n.flex_column.av-6hs9cd-aa7fd7160a86b43089fe650ca2464333{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-6hs9cd-aa7fd7160a86b43089fe650ca2464333 av_one_full  avia-builder-el-1  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-krupvz9l-ab53b0e4b8cf15a98b044ba0a845d547\">\n#top .av-special-heading.av-krupvz9l-ab53b0e4b8cf15a98b044ba0a845d547{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-krupvz9l-ab53b0e4b8cf15a98b044ba0a845d547 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-krupvz9l-ab53b0e4b8cf15a98b044ba0a845d547 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-krupvz9l-ab53b0e4b8cf15a98b044ba0a845d547 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-krupvz9l-ab53b0e4b8cf15a98b044ba0a845d547 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-krupvz9l-ab53b0e4b8cf15a98b044ba0a845d547 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-krupvz9l-ab53b0e4b8cf15a98b044ba0a845d547 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Retour d\u2019exp\u00e9rience sur les r\u00e9gularisations d\u2019entit\u00e9s \u00e9trang\u00e8res<\/h1><div class='av-subheading av-subheading_below'><p>Allnews \u2013 Ao\u00fbt 2021<br \/>\nAlain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0\">\n#top .hr.hr-invisible.av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-jo5hremo-8df0535b4b08dc00af18df224af1af03 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\">\n<p><strong>Ouvert il y a plus de deux ans en France, le SMEC, guichet fiscal d\u00e9di\u00e9 aux r\u00e9gularisations des soci\u00e9t\u00e9s, vient de voir son champ de comp\u00e9tence \u00e9largi.<br \/>\n<\/strong>En date du 28 janvier 2019, une circulaire avait instaur\u00e9 une nouvelle proc\u00e9dure de r\u00e9gularisation pour les soci\u00e9t\u00e9s, fran\u00e7aises et \u00e9trang\u00e8res, ainsi que pour toutes les entit\u00e9s assimil\u00e9es (fondations, trusts, etc.). Le Service de Mise en Conformit\u00e9 des Entreprises (SMEC) voyait ainsi le jour. Apr\u00e8s plus de deux ann\u00e9es d\u2019existence, et perturb\u00e9 par la pand\u00e9mie, le SMEC n\u2019a pas encore fait le plein de dossiers. C\u2019est sans doute pour cette raison qu\u2019une nouvelle circulaire a \u00e9t\u00e9 publi\u00e9e le 6 mars 2021 en vue d\u2019assouplir encore ses modalit\u00e9s d\u2019intervention et d\u2019\u00e9largir son champ de comp\u00e9tence.<\/p>\n<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xwhd9-afd37c19b28461d09397a418e175376c\">\n#top .hr.hr-invisible.av-1xwhd9-afd37c19b28461d09397a418e175376c{\nheight:20px;\n}\n<\/style>\n<div  class='hr 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