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