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
Sophie Johann
Sophie is an attorney, specialized in tax law. In 2016, she joined the Deloitte Société d’Avocats Global Rewards team in Paris.
She advises companies regarding the implementation of equity schemes and international compensation plans.
She developed a strong expertise in management packages, equity incentive plans, direct personal taxation and wealth tax management.
01 58 37 99 52Sophie Johann
Deloitte Société d'Avocats
Global Rewards
Sophie is an attorney, specialized in tax law. In 2016, she joined the Deloitte Société d’Avocats Global Rewards team in Paris.
She advises companies regarding the implementation of equity schemes and international compensation plans.
She developed a strong expertise in management packages, equity incentive plans, direct personal taxation and wealth tax management.
France
Unlisted shares of foreign companies: are foreign valuation reports enforceable against the French tax authorities?
While the valuation of unlisted shares is a classic and recurring exercise in finance, the choice of the applicable valuation method and its many variables (discounts, etc.) remains at the
Tax domicile in France of French major companies’ corporate executives
The French draft Finance Bill for 2020, submitted on Friday 27 September to the French Council of Ministers, confirms the government’s wish to tax the executives of companies in France.