Subject to possible censure by the French Constitutional Council, Article 25 bis of the 2025 Finance Law introduces a new taxation regime applicable to gains made by employees and directors
Louis Bacot joined Deloitte Société d’Avocats in 2015 and has been working as a tax advisor to executive officers and in managing Employee Share Schemes. He is a Lawyer and Member of the Hauts-de-Seine Bar.
Subject to possible censure by the French Constitutional Council, Article 25 bis of the 2025 Finance Law introduces a new taxation regime applicable to gains made by employees and directors