You grant qualified free shares or stock-options pursuant to the French commercial code and these awards benefit from the corresponding qualified special tax and social treatment in France. The exemption
Constitutionality of the employer contribution payment date for qualifying free share award regime pre August 8, 2015?
On February 8 and 9, 2017, the Conseil d’Etat (the French Council of State) and the Cour de cassation (the French supreme court of appeal) have referred to the Conseil
Individual Tax, international mobility and employee shareholding: Amended 2016 French Finance Act 2017 French Finance Act 2017 French Social Security Act
Several measures were adopted by the French parliament for the 2016 amended French Budget, the 2017 French Budget and the 2017 French Social Security Budget. You will find below an
Finance Tax Act for 2017: Final adoption of the new free shares taxation regime by the French Parliament
The article 61 of the Finance Tax Act for 2017, definitively adopted by the French Parliament on December 20, 2016, modifies the free shares’ tax and social regime provided for
Draft Finance Tax Act for 2017 : Amendment on the free shares taxation
An amendment to the Draft Finance Tax Act for 2017, presented to the Finance Committee of the French Parliament on October 12, 2016, aims to modify the free shares tax
Suspension of the new decree allowing public access to the French trust register
On July 22nd 2016, French Conseil d’Etat suspended public access to the trust register. The executive decree of May 10th 2016, completed by a budget order of June 21st 2016,
Draft law on transparency of economic life: Taxation of free share gains and legal regime of stock-options
Members of the National Assembly have adopted in first reading some sensitive measures as regards the legal regime of stock-options gains as part of the review of the draft law
The French trusts register to be made available to the public as of June 30, 2016
Public register of trusts, established in December 2013 by a law on action against tax fraud and serious economic and financial crime, will be accessible to everyone online as of