{"id":19786166,"date":"2026-10-12T10:29:29","date_gmt":"2026-10-12T09:29:29","guid":{"rendered":"https:\/\/kapitalis.com\/tunisie\/?p=19786166"},"modified":"2026-10-12T10:29:31","modified_gmt":"2026-10-12T09:29:31","slug":"promouvoir-les-societes-dexercice-liberal-medical-en-tunisie","status":"publish","type":"post","link":"https:\/\/kapitalis.com\/tunisie\/2026\/10\/12\/promouvoir-les-societes-dexercice-liberal-medical-en-tunisie\/","title":{"rendered":"Promouvoir les soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral m\u00e9dical\u00a0en Tunisie"},"content":{"rendered":"\n

En Tunisie, l\u2019exercice m\u00e9dical lib\u00e9ral se fait d\u00e9sormais sous<\/em><\/strong><\/em><\/strong> deux<\/em><\/strong><\/em><\/strong> formes : le cabinet m\u00e9dical individuel ou  de groupe ou dans le cadre d\u2019une soci\u00e9t\u00e9 civile professionnelle. En revanche il n\u2019existe pas de cadre juridique pour la soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral m\u00e9dical.<\/em><\/strong><\/em><\/strong><\/em><\/strong><\/em><\/strong><\/p>\n\n\n\n

Dr Abdelmajid Mselmi<\/strong> *<\/p>\n\n\n\n\n\n\n

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\"\"<\/figure>\n<\/div>\n\n\n

Ces derni\u00e8re ann\u00e9es, l\u2019int\u00e9r\u00eat de la cr\u00e9ation de ce genre de soci\u00e9t\u00e9 a \u00e9t\u00e9 largement \u00e9voqu\u00e9 et d\u00e9battu dans les instances de la profession m\u00e9dicale au vu des ses avantages d\u00e9montr\u00e9s dans d\u2019autres pays. Il permet de d\u00e9velopper l\u2019exercice m\u00e9dical avec plus de transparence et de s\u00e9r\u00e9nit\u00e9.<\/p>\n\n\n\n

Pour contribuer \u00e0 ce d\u00e9bat, nous avons revu ce mode d\u2019exercice tel qu\u2019il est pratiqu\u00e9 en France, pays avec lequel nous avons beaucoup de similitudes au niveau de notre syst\u00e8me de sant\u00e9 et notre syst\u00e8me d\u2019assurance maladie.<\/p>\n\n\n\n

En France, la loi du 31\/12\/1990 a constitu\u00e9 une rupture majeure en cr\u00e9ant les soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral \u00abS<\/em>el<\/em>\u00bb<\/em> permettant aux professions lib\u00e9rales d\u2019exercer en soci\u00e9t\u00e9 de capitaux sans perdre ni leur statut civil ni leur d\u00e9ontologie. La \u00abS<\/em>el<\/em>\u00bb<\/em> est r\u00e9serv\u00e9e aux professions lib\u00e9rales r\u00e9glementaires telles que les m\u00e9decins les avocats les m\u00e9decins dentistes, etc..<\/p>\n\n\n\n

Depuis, plusieurs textes r\u00e9glementaires ont \u00e9t\u00e9 publi\u00e9s pour organiser l\u2019exercice lib\u00e9ral notamment m\u00e9dical sous le mode d\u2019une soci\u00e9t\u00e9 de capitaux.<\/p>\n\n\n\n

En 2011, le conseil national de l\u2019ordre des m\u00e9decins de France a approuv\u00e9 les statuts des soci\u00e9t\u00e9s d\u2019exercice m\u00e9dical lib\u00e9ral en pr\u00e9cisant le cahier de charge pour chaque type de soci\u00e9t\u00e9.<\/p>\n\n\n\n

En 2023 il y a eu la publication le l\u2019ordonnance du 8 f\u00e9vrier sur l\u2019exercice en soci\u00e9t\u00e9 des professions lib\u00e9rales r\u00e9glementaires.<\/p>\n\n\n\n

En France, il existe plusieurs formes de \u00abSel\u00bb<\/em>. La plus fr\u00e9quente est le Selarl ou soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral \u00e0 responsabilit\u00e9 limit\u00e9e. Le m\u00e9decin exerce seul ou \u00e0 plusieurs, la responsabilit\u00e9 est limit\u00e9e aux apports. La Selasu (soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral par action simplifi\u00e9e unipersonnelle) est plus souple dans sa r\u00e9daction statutaire et son organisation de gouvernance<\/p>\n\n\n\n

Caract\u00e9ristiques, avantages et contraintes<\/h2>\n\n\n\n

Contrairement \u00e0 ce que beaucoup peuvent penser, la Sel m\u00e9dicale peut \u00eatre unipersonnelle sans besoin de s\u2019associer \u00e0 d\u2019autres confr\u00e8res. On d\u00e9cide de son propre gr\u00e9 de transformer son mode d\u2019exercice de cabinet m\u00e9dical en une soci\u00e9t\u00e9 unipersonnelle qui peut devenir multi-personnelle selon les besoins.<\/p>\n\n\n\n

Ce qui change c\u2019est que dans le cadre de la soci\u00e9t\u00e9, on n\u2019exerce plus en son propre nom. On cr\u00e9e une entreprise dot\u00e9e de la responsabilit\u00e9 morale qui encaisse les honoraires, supporte les charges et verse au m\u00e9decin une r\u00e9mun\u00e9ration. Le m\u00e9decin est \u00e0 la fois l\u2019associ\u00e9 qui d\u00e9tient le capital social et le g\u00e9rant qui dirige la soci\u00e9t\u00e9.<\/p>\n\n\n\n

Les soci\u00e9t\u00e9s exercent apr\u00e8s autorisation du conseil de l\u2019ordre et sous son contr\u00f4le. Elles n\u2019exercent que la profession m\u00e9dicale et ne peuvent avoir aucune autre activit\u00e9 commerciale. La responsabilit\u00e9 m\u00e9dicale civile ou p\u00e9nale du m\u00e9decin reste toujours personnelle et ne rel\u00e8ve aucunement de la soci\u00e9t\u00e9.<\/p>\n\n\n\n

Il est le vrai que la Sel est consid\u00e9r\u00e9e comme un moyen pour att\u00e9nuer la pression fiscale de fa\u00e7on l\u00e9gale. Ce qui est une bonne cause.<\/p>\n\n\n\n

En effet,  en mode de personne physique (cabinet m\u00e9dical), tout le b\u00e9n\u00e9fice subit le bar\u00e8me progressif de l\u2019IR, jusqu\u2019\u00e0 45 %. En mode Sel, la soci\u00e9t\u00e9 est impos\u00e9e \u00e0 15 % puis 25 %.<\/p>\n\n\n\n

L\u2019id\u00e9e n\u2019est donc pas de ne plus payer d\u2019imp\u00f4t, mais de piloter la r\u00e9mun\u00e9ration du m\u00e9decin. Vous vous versez ce dont vous avez besoin pour vivre et vous laissez le reste dans la soci\u00e9t\u00e9, impos\u00e9 \u00e0 15 ou 25 % au lieu de 45 %. Cette tr\u00e9sorerie capitalis\u00e9e sert ensuite \u00e0 investir, \u00e0 constituer une r\u00e9serve ou \u00e0 pr\u00e9parer un projet : acquisition des murs, regroupement…<\/p>\n\n\n\n

Ce mode d\u2019exercice permet d\u2019autre part la protection du patrimoine : s\u00e9paration nette entre le patrimoine personnel du m\u00e9decin et le patrimoine professionnel de la soci\u00e9t\u00e9. Il facilite l\u2019association et la transmission : cession plus ais\u00e9e de parts sociales, int\u00e9gration de jeunes confr\u00e8res ou cr\u00e9ation d\u2019une structure de type holding pour pr\u00e9parer l\u2019avenir ou racheter des parts.<\/p>\n\n\n\n

En revanche il y a des contraintes telles que le respect de la majorit\u00e9 du capital d\u00e9tenu par les professionnels exer\u00e7ant au sein de la structure. En plus des co\u00fbts de fonctionnement plus \u00e9lev\u00e9s (frais de constitution, comptabilit\u00e9 d\u2019entreprise plus complexe, assembl\u00e9es g\u00e9n\u00e9rales annuelles).<\/p>\n\n\n\n

Responsabilit\u00e9 du minist\u00e8re de la Sant\u00e9<\/strong><\/h2>\n\n\n\n

Le mode d\u2019exercice en soci\u00e9t\u00e9 lib\u00e9rale m\u00e9dicale m\u00e9rite d\u2019\u00eatre ajout\u00e9 \u00e0 la \u00abcarte\u00bb<\/em> des modes d\u2019exercice offerts aujourd\u2019hui aux m\u00e9decins tunisiens. Le praticien choisit ce qu\u2019il lui convient comme mode d\u2019exercice.<\/p>\n\n\n\n

La meilleure voie pour faire aboutir ce projet est de sensibiliser et convaincre le minist\u00e8re de la Sant\u00e9 qui a la tutelle g\u00e9n\u00e9rale sur l\u2019exercice m\u00e9dical public et lib\u00e9ral sur tout le territoire du pays.<\/p>\n\n\n\n

Le jour ou  le minist\u00e8re de la Sant\u00e9 sera convaincu de l\u2019int\u00e9r\u00eat national d\u2019un tel projet, il a tous les moyens et les pr\u00e9rogatives pour l\u2019\u00e9laborer et le finaliser ce projet en partenariat avec le conseil de l\u2019ordre des m\u00e9decins et les instances repr\u00e9sentatives des m\u00e9decins jusqu\u2019\u00e0 sa publication dans le journal officiel et  sa mise en application.<\/p>\n\n\n\n

Nous pensons que le mode de \u00abSEL\u00bb<\/em> m\u00e9dicale peut repr\u00e9senter une r\u00e9ponse \u00e0 des soucis de certaines franges des m\u00e9decins et permet de d\u00e9velopper l\u2019exercice m\u00e9dical dans notre pays. Il est temps de passer \u00e0 l\u2019action.<\/p>\n\n\n\n

* Chirurgien, professeur agr\u00e9g\u00e9.<\/em> <\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

En Tunisie, il n\u2019existe pas de cadre juridique pour la soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral m\u00e9dical, qui gagnerait \u00e0 \u00eatre mis en place. <\/p>\n","protected":false},"author":8,"featured_media":19786258,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[992,995,998,1000,2433],"tags":[2522,2770,130547,130546,1337,810,62643],"class_list":["post-19786166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a-la-une","category-economie","category-societe","category-tribune","category-tunisie","tag-assurance-maladie","tag-avocats","tag-dr-abdelmajid-mselmi","tag-exercice-liberal-medical","tag-medecins","tag-sante","tag-tunisie"],"yoast_head":"\nPromouvoir les soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral m\u00e9dical\u00a0en Tunisie - Kapitalis<\/title>\n<meta name=\"description\" content=\"En Tunisie, il n\u2019existe pas de cadre juridique pour la soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral m\u00e9dical, qui gagnerait \u00e0 \u00eatre mis en place.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kapitalis.com\/tunisie\/2026\/10\/12\/promouvoir-les-societes-dexercice-liberal-medical-en-tunisie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Promouvoir les soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral m\u00e9dical\u00a0en Tunisie - 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