{"id":2232,"date":"2024-10-03T09:00:00","date_gmt":"2024-10-03T07:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/interets-des-comptes-courants-dassocies\/"},"modified":"2024-11-20T12:16:04","modified_gmt":"2024-11-20T11:16:04","slug":"interets-des-comptes-courants-dassocies","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/10\/03\/interets-des-comptes-courants-dassocies\/","title":{"rendered":"Int\u00e9r\u00eats des comptes courants d\u2019associ\u00e9s"},"content":{"rendered":"\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Taux d\u2019int\u00e9r\u00eats d\u00e9ductibles (exercice de 12 mois)<\/span><\/caption>\n
Exercice clos \u00e0 partir du<\/th>\nTaux maximum d\u00e9ductibles<\/th>\n<\/tr>\n<\/thead>\n
30\/11\/2024<\/td>\n5,87 %<\/td>\n<\/tr>\n
31\/10\/2024<\/td>\n5,90 %*<\/td>\n<\/tr>\n
30\/09\/2024<\/td>\n5,93 %*<\/td>\n<\/tr>\n
31\/08\/2024<\/td>\n5,97 %*<\/td>\n<\/tr>\n
31\/07\/2024<\/td>\n5,97 %*<\/td>\n<\/tr>\n
30\/06\/2024<\/td>\n5,96 %*<\/td>\n<\/tr>\n
31\/05\/2024<\/td>\n5,96 %*<\/td>\n<\/tr>\n
30\/04\/2024<\/td>\n5,92 %*<\/td>\n<\/tr>\n
31\/03\/2024<\/td>\n5,88 %*<\/td>\n<\/tr>\n
29\/02\/2024<\/td>\n5,81 %*<\/td>\n<\/tr>\n
31\/01\/2024<\/td>\n5,70 %*<\/td>\n<\/tr>\n
31\/12\/2023<\/td>\n5,57 %*<\/td>\n<\/tr>\n
30\/11\/2023<\/td>\n5,39 %<\/td>\n<\/tr>\n
31\/10\/2023<\/td>\n5,18 %<\/td>\n<\/tr>\n
30\/09\/2023<\/td>\n4,95 %<\/td>\n<\/tr>\n
31\/08\/2023<\/td>\n4,65 %<\/td>\n<\/tr>\n
31\/07\/2023<\/td>\n4,36 %<\/td>\n<\/tr>\n
30\/06\/2023<\/td>\n4,07 %<\/td>\n<\/tr>\n
31\/05\/2023<\/td>\n3,76 %<\/td>\n<\/tr>\n
30\/04\/2023<\/td>\n3,46 %<\/td>\n<\/tr>\n
31\/03\/2023<\/td>\n3,17 %<\/td>\n<\/tr>\n
28\/02\/2023<\/td>\n2,85 %<\/td>\n<\/tr>\n
31\/01\/2023<\/td>\n2,55 %<\/td>\n<\/tr>\n
31\/12\/2022<\/td>\n2,27 %<\/td>\n<\/tr>\n
30\/11\/2022<\/td>\n2,05 %<\/td>\n<\/tr>\n
31\/10\/2022<\/td>\n1,84 %<\/td>\n<\/tr>\n
30\/09\/2022<\/td>\n1,66 %<\/td>\n<\/tr>\n
31\/08\/2022<\/td>\n1,49 %<\/td>\n<\/tr>\n
31\/07\/2022<\/td>\n1,42 %<\/td>\n<\/tr>\n
30\/06\/2022<\/td>\n1,35 %<\/td>\n<\/tr>\n
31\/05\/2022<\/td>\n1,15 %<\/td>\n<\/tr>\n
30\/04\/2022<\/td>\n1,15 %<\/td>\n<\/tr>\n
31\/03\/2022<\/td>\n1,15 %<\/td>\n<\/tr>\n
28\/02\/2022<\/td>\n1,15 %<\/td>\n<\/tr>\n
31\/01\/2022<\/td>\n1,16 %<\/td>\n<\/tr>\n
31\/12\/2021<\/td>\n1,17 %<\/td>\n<\/tr>\n
30\/11\/2021<\/td>\n1,17 %<\/td>\n<\/tr>\n
31\/10\/2021<\/td>\n1,17 %<\/td>\n<\/tr>\n
30\/09\/2021<\/td>\n1,17 %<\/td>\n<\/tr>\n
31\/08\/2021<\/td>\n1,18 %<\/td>\n<\/tr>\n
31\/07\/2021<\/td>\n1,18 %<\/td>\n<\/tr>\n
30\/06\/2021<\/td>\n1,18 %<\/td>\n<\/tr>\n
31\/05\/2021<\/td>\n1,19 %<\/td>\n<\/tr>\n
30\/04\/2021<\/td>\n1,19 %<\/td>\n<\/tr>\n
31\/03\/2021<\/td>\n1,18 %<\/td>\n<\/tr>\n
28\/02\/2021<\/td>\n1,17 %<\/td>\n<\/tr>\n
31\/01\/2021<\/td>\n1,17 %<\/td>\n<\/tr>\n
31\/12\/2020<\/td>\n1,18 %<\/td>\n<\/tr>\n
30\/11\/2020<\/td>\n1,19 %<\/td>\n<\/tr>\n
31\/10\/2020<\/td>\n1,19 %<\/td>\n<\/tr>\n
30\/09\/2020<\/td>\n1,20 %<\/td>\n<\/tr>\n
31\/08\/2020<\/td>\n1,21 %<\/td>\n<\/tr>\n
31\/07\/2020<\/td>\n1,23 %<\/td>\n<\/tr>\n
30\/06\/2020<\/td>\n1,24 %<\/td>\n<\/tr>\n
31\/05\/2020<\/td>\n1,27 %<\/td>\n<\/tr>\n
30\/04\/2020<\/td>\n1,28 %<\/td>\n<\/tr>\n
31\/03\/2020<\/td>\n1,29 %<\/td>\n<\/tr>\n
29\/02\/2020<\/td>\n1,31 %<\/td>\n<\/tr>\n
31\/01\/2020<\/td>\n1,32 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

* Sous r\u00e9serve de confirmation officielle par l\u2019administration fiscale.<\/p>\n

Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":"

Les int\u00e9r\u00eats des sommes mises en compte courant par un associ\u00e9 sont d\u00e9ductibles dans la limite de la moyenne annuelle des taux effectifs moyens pratiqu\u00e9s par les \u00e9tablissements de cr\u00e9dit pour des pr\u00eats \u00e0 taux variable aux entreprises d\u2019une dur\u00e9e initiale sup\u00e9rieure \u00e0 deux ans.<\/p>\n","protected":false},"author":5,"featured_media":2233,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[44],"class_list":["post-2232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-particuliers","typo-chiffre"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/2232"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=2232"}],"version-history":[{"count":5,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/2232\/revisions"}],"predecessor-version":[{"id":12884,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/2232\/revisions\/12884"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/2233"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=2232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=2232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=2232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}